The Democratic Republic of Congo (DRC) has again postponed the introduction of its standardized invoice system, a key reform intended to strengthen value-added tax (VAT) collection. Initially scheduled for July 1, 2025, and later pushed to August 1, the mandatory phase will now begin on December 1, 2025, according to a statement from the Directorate General of Taxes (DGI) dated October 2.

The reform is designed to make VAT collection more secure through the use of approved billing software connected to the Electronic Fiscal Device (DEF), which allows tax authorities to access real-time data on commercial transactions. It applies to all VAT-registered companies with annual revenues equal to or above 80 million Congolese francs (FC).

While the DGI did not specify reasons for this second delay, a meeting on August 20 between the Ministry of Finance, the DGI, and the Federation of Congolese Businesses (FEC) highlighted several technical and operational obstacles. These include the approval process for billing systems, conditions for effective implementation, and special cases for certain industries.

Many companies reported difficulties accessing the DGI’s website (developper.dgirdc.cd), which was launched on June 16 to allow registration and submission of billing software approval requests. As of late August, the system was still partially inoperative.

Another issue concerns the fiscal clearance certificate (quitus fiscal) required for submitting approval requests, despite an ongoing moratorium on the quitus until December 31, 2025. Finance Ministry experts clarified that the requirement applies only to software vendors. Companies can instead submit a letter confirming that a quitus request has been filed but not processed within the legal 10-day period.

The FEC also raised concerns about data security, requesting safeguards against hacking or misuse. It further noted that the list of approved software providers—intended to help firms still using manual invoicing comply with the reform—had not yet been published. The DGI responded that two vendors had been accredited and that their details would soon be available online, along with permanent support services to assist companies.

Sector-specific issues were also discussed, particularly for the mining, oil, cement, insurance, telecommunications, and mobile money industries, which have asked that their operational specificities be considered.

The FEC requested an evaluation session before the mandatory phase begins. The DGI and Finance Ministry experts agreed, confirming that a meeting would take place ahead of full enforcement.

Part of the government’s broader tax modernization strategy, the standardized invoice system aims to track business transactions, secure VAT revenue, curb fraud, improve fiscal reporting, and increase domestic revenue.

At the 10th Expobéton Forum held on October 9, 2025, in Kinshasa, DGI Director General Barnabé Muakadi Muamba said VAT currently generates about 320 billion FC per month, but the rollout of the standardized invoice could triple that amount.