The Democratic Republic of Congo's standardized invoicing reform has entered a stricter enforcement phase, as temporary relief measures granted to businesses during the adjustment period are being gradually lifted.

A joint committee bringing together the Finance Ministry, the General Directorate of Taxes (DGI) and the Federation of Congo Enterprises (FEC) concluded its work on March 31, 2026, in Kinshasa without deciding on a formal suspension of the reform. A letter from the Finance Minister dated Dec. 17, 2025 temporarily suspended certain penalties linked to issuing non-standardized invoices, in response to concerns raised by the private sector. These included a 10 million Congolese franc fine per non-standardized invoice and the rejection of related VAT deductions.

The reform became mandatory on Dec. 1, 2025, and a joint committee was set up to examine the technical and operational challenges faced by businesses. Of the 52 difficulties identified by the FEC, 33 have been resolved, or 63% of the total, while 10 others remain under review, mainly relating to updates of the e-UF (electronic invoicing unit) and e-MCF (electronic invoicing control module) platforms, as well as the certification of invoicing systems.

Outstanding issues include the integration of specific taxes such as excise duties, TPI, provincial consumption tax, and ARSP and FPC levies into the VAT calculation base. The FEC argues these items are not operating expenses. Exemption requests have also been submitted for certain sectors, including domestic air transport, fuel distribution at service stations, and gambling.

Tax authorities said the reform will continue on a clearer timeline. By May 15, 2026, all VAT-registered companies will be required to file their April VAT returns using standardized invoices, except those still awaiting certification of their invoicing systems and those operating in sectors that have applied for an exemption.

Circular Expected

The reform is part of a broader strategy to boost public revenue. According to projections from the Finance Ministry, it could generate up to $200 million in additional revenue by end-2026 through tighter VAT controls.

DGI data show that VAT already represented 2,776.2 billion Congolese francs in 2023, or 23.7% of tax revenue, collected from 8,895 companies, underscoring its importance to the country's public finances.

Despite progress, the FEC flagged practices in the market, including the refusal to accept ordinary invoices issued by companies still awaiting certification, and the failure by some state-owned enterprises, which are not exempt, to issue standardized invoices. The FEC said these issues could disrupt commercial transactions if not quickly addressed.

At the conclusion of the talks, the joint committee was turned into a permanent monitoring body tasked with examining new concerns arising from the reform. The forum, which brings together the Finance Ministry, the DGI and the FEC, will now meet monthly. A ministerial circular is also expected to clarify how specific taxes are to be integrated into the VAT calculation base, a sensitive issue for businesses given its potential impact on the prices of goods and services.

Boaz Kabeya