Republic of the Congo Rolls Out Certified e-Invoicing and Digital Services VAT Rules
The Republic of the Congo is moving forward with two parallel tax digitalization measures taking effect on August 1, 2026: a mandatory certified e-invoicing system for domestic businesses and a new VAT regime targeting non-resident digital service providers.
National Rollout of the Certified e-Invoicing System (SFEC)
On June 16, 2026, the Ministry of Finance, Budget and Public Portfolio held the official launch of its national awareness campaign for the Système de Facturation Électronique Certifiée (SFEC) in Brazzaville. The event was chaired by Paul Malié, Chief of Staff to Finance Minister Christian Yoka, and also involved DGID Director-General Ludovic Itoua and Project Lead Séraphin Ndion. The session featured a live demonstration of the platform and a Q&A segment for attendees.
SFEC is a certified e-invoicing platform that, as of July 1, became mandatory for any natural or legal person that supplies, distributes, or uses e-invoicing terminals or software for commercial transactions. The reform is designed to increase transparency and traceability in business transactions, curb fraud, broaden the tax base, and strengthen monitoring of VAT, which stands as Congo’s principal source of government revenue.
Implementation Timeline
The reform is formalized by the Decree of March 2026, which established an initial voluntary phase during which businesses could test the SFEC platform before compliance became compulsory. That transition period will end on August 1. From this date, connecting to the SFEC platform and issuing certified electronic invoices in real time will become mandatory for all enterprises. To support the transition, the government has deployed dedicated teams to work alongside project partners and help businesses complete onboarding.
Businesses operating in Congo are advised to promptly verify that their point-of-sale systems and billing software meet certification requirements and are properly connected to the SFEC platform.
New VAT Regime for Non-Resident Digital Service Providers
Alongside the e-invoicing rollout, Congo has introduced a simplified VAT compliance framework aimed at non-resident suppliers of digital services. The measure stems from the 2024 Finance Law, with the registration and compliance obligations taking effect on July 1, 2026. From that date, in-scope suppliers and digital platforms must register through the ARPCE online portal and charge 18% VAT on qualifying supplies made to customers located within Congo.
Scope of the Regime
The rules extend Congo’s VAT framework to foreign digital service providers and platforms, meaning affected suppliers must charge, collect, and remit VAT on taxable digital services even without any physical establishment in the country. Services brought into scope include:
- Online advertising and promotional services
- SaaS, PaaS, IaaS, and software licensing or maintenance
- Online marketplaces and intermediation platforms
- Streaming services, digital content, e-books, music, games, and films
- Cloud storage, hosting, and domain name services
- Online learning platforms and virtual events
- Paid social media, messaging, VoIP, and conferencing tools
- Business productivity software, CRM, accounting, HR, project management, and e-signature tools
- Fintech platform and digital wallet services, unless treated as exempt financial services
The regime applies to both B2C and B2B transactions.
Registration and Deemed Supplier Rules
There is no registration threshold based on turnover. Non-resident suppliers must register as soon as they complete their first taxable transaction with a Congo-based customer.
Digital marketplace operators fall within scope as well and may be treated as deemed suppliers, making them responsible for accounting for VAT both on the underlying goods or services sold through their platform and on their own commissions or intermediation fees, whenever the platform operator, seller, or buyer is located in Congo at the time the transaction is completed.
A customer is considered to be located in Congo for VAT purposes if they are within Congolese territory when the digital service is supplied. Suppliers must establish this location using available evidence such as account profile details, geolocation data, IP addresses, payment information, or other commercially available verification sources.
Preparing for Compliance
Businesses supplying digital services to Congo-based customers should evaluate their exposure to these rules before the deadline. Preparation should include reviewing which services qualify as in scope, registering for VAT where required, adapting tax calculation systems, and establishing processes for ongoing quarterly reporting and remittance obligations associated with registration.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.
