Electronic invoicing guide
Democratic Republic of the Congo
Digital reporting requirements
Post Audit
Obligatory
Currently in Pilot phase, expected to be mandatory for B2B and B2C transactions. Only selected companies are required to participate in the pilot.
Authority
Ministere des finances, Direction Generale des impots.
Platform
Facture Normalisee
Format
Storage time
10 years
Reporting and processes
On 5 September 2024, the Democratic Republic of Congo (DRC) General Directorate of Taxes announced the launch of the first phase of its e-invoicing system, the Facture Normalisee, and the use of electronic fiscal devices. This first phase will only cover companies selected according to predefined criteria. The tax authorities approved the use of dematerialised electronic fiscal devices, namely the “e-UF” for companies without billing software and the “e-MCF” for companies with such software.
• e-UF (Electronic Invoicing Units): These fiscalized devices enable taxpayers without software-based invoicing capabilities to issue invoices while complying with tax regulations.
• e-MCF (Billing Control Modules): Designed for companies that already have e-invoicing capabilities, these modules facilitate better integration for issuing electronic invoices that meet tax requirements.
In preparation for implementing the first phase, a series of training courses were conducted early in September for selected taxpayers from large and medium enterprises. Further details regarding the expansion of the system to other taxpayer groups have not yet been announced.
Upcoming legislative changes
For the time being, no legislative changes are foreseen.
Links of Interest and documents
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