The Democratic Republic of Congo's Finance Ministry has announced the end of a grace period granted to businesses to comply with mandatory standardized invoicing requirements, warning that penalties will apply from May 15, 2026.

In a communiqué dated May 11, the ministry said the May 15 VAT filing deadline covering April collections would mark the start of enforcement measures.

The reform, introduced on Dec. 1, 2025, aims to improve transaction traceability and strengthen VAT collection. Authorities had granted businesses additional time to adapt to the new technical and operational requirements.

The tax authority said penalties would apply to VAT-registered companies whose filings show they collected the tax without issuing standardized invoices. It also warned that VAT deduction claims could be rejected if they are not supported by standardized invoices.

Businesses can comply through one of three approved channels: a certified enterprise invoicing system, a UF- or MCF-type electronic fiscal device, or a digital solution available through the e-DEF platform.

Companies whose software is still awaiting certification were urged to speed up compliance efforts. As a temporary measure, they must bring previously issued invoices into compliance using one of the solutions already approved by the tax authority.

The ministry has previously estimated that the reform could generate up to $200 million in additional revenue by the end of 2026 through tighter VAT monitoring.

Ronsard Luabeya