Business consulting services
Our business consulting services can help you improve your operational performance and productivity, adding value throughout your growth life cycle.
Business process solutions
We can help you identify, understand and manage potential risks to safeguard your business and comply with regulatory requirements.
Business risk services
The relationship between a company and its auditor has changed. Organisations must understand and manage risk and seek an appropriate balance between risk and opportunities.
As organisations become increasingly dependent on digital technology, the opportunities for cyber criminals continue to grow.
Forensic and investigation services
At Grant Thornton, we have a wealth of knowledge in forensic services and can support you with issues such as dispute resolution, fraud and insurance claims.
Mergers and acquisitions
Globalisation and company growth ambitions are driving an increase in M&A activity worldwide. We work with entrepreneurial businesses in the mid-market to help them assess the true commercial potential of their planned acquisition and understand how the purchase might serve their longer- term strategic goals.
Recovery and reorganisation
Workable solutions to maximise your value and deliver sustainable recovery
Transactional advisory services
We can support you throughout the transaction process – helping achieve the best possible outcome at the point of the transaction and in the longer term.
We provide a wide range of services to recovery and reorganisation professionals, companies and their stakeholders.
The International Financial Reporting Standards (IFRS) are a set of global accounting standards developed by the International Accounting Standards Board (IASB) for the preparation of public company financial statements. At Grant Thornton, our IFRS advisers can help you navigate the complexity of financial reporting from IFRS 1 to IFRS 17 and IAS 1 to IAS 41.
Audit quality monitoring
Having a robust process of quality control is one of the most effective ways to guarantee we deliver high-quality services to our clients.
Global audit technology
We apply our global audit methodology through an integrated set of software tools known as the Voyager suite.
Corporate and business tax
Our trusted teams can prepare corporate tax files and ruling requests, support you with deferrals, accounting procedures and legitimate tax benefits.
Direct international tax
Our teams have in-depth knowledge of the relationship between domestic and international tax laws.
Global mobility services
Through our global organisation of member firms, we support both companies and individuals, providing insightful solutions to minimise the tax burden for both parties.
Indirect international tax
Using our finely tuned local knowledge, teams from our global organisation of member firms help you understand and comply with often complex and time-consuming regulations.
Innovation and investment incentives
Dynamic businesses must continually innovate to maintain competitiveness, evolve and grow. Valuable tax reliefs are available to support innovative activities, irrespective of your tax profile.
Private client services
Our solutions include dealing with emigration and tax mitigation on the income and capital growth of overseas assets.
The laws surrounding transfer pricing are becoming ever more complex, as tax affairs of multinational companies are facing scrutiny from media, regulators and the public
Tax policies are constantly evolving and there are a number of complex changes on the horizon that could significantly affect your business.
Indirect tax snapshot
Please click on each section to expand further:
Value Added Tax (VAT) is the main type of indirect taxation in DRC.
No, there is no specific legislation for these operations.
Yes, when a taxable person for value added tax is established or domiciled outside DRC, he is required to appoint a representative residing on the national territory. The appointment of the representative shall be made by a legalized or notarized letter addressed to the tax authorities.
Most businesses are required to submit VAT returns monthly, on the 15th.
In case of late submission of returns/payment of tax, assessment penalties of 25% will be applied. A collection penalty of 2% per month of delay may also applies.
Yes, penalties can be imposed in other circumstances.
For instance, when the defaulting taxpayer regularizes his situation before receiving a formal notice to declare and within the time limit, a surcharge of 25 % will be applied to the amount of the declared tax.
• In the event of an adjustment, a surcharge equal to 20% of the amount of tax of the amount of tax evaded. This increase is raised to 40% of the same amount in case of recidivism.
• In the event of automatic taxation, the increase is 50% of the amount of the reconstituted tax. This increase is raised to 100% of the same amount in case of recidivism.
• In the event of an adjustment or automatic assessment, interest is charged at a rate of 2% per month of delay. Interest of 2% per month of delay, capped at 50% of the tax evaded or automatically reconstituted.
The invoice or the document must contain the following information:
• the name, surname, first name or company name, the exact address, the
• tax number of the seller or service provider.
• the name, surname, first name or company name, the exact address of the
• customer and his tax number; the date and serial number of the invoice.
- the designation and the quantity of goods or services;
- the unit price and the total price of each type of goods sold and/or
• goods sold and/or exported, services rendered or real estate works, making
• services rendered or real estate work, distinguishing, where applicable, between the amounts
• taxable amounts and those relating to duly justified non-taxable operations
- the prices, exclusive of value-added tax, of the goods delivered or services
• rendered ;
- the rate of value added tax applied and the corresponding amount of
• Tax rate applied and the corresponding amount of tax.
- the non-taxable amount of the transaction.
- the amount of the transactions including all taxes.
To date, in the DRC, the remote declaration system that allows taxpayers to upload their declarations to the site that the Administration has made available has just been implemented, but as far as online control is concerned, it is not yet practical in DRC.
For further information on indirect tax in Congo DRC please contact: