This tax guide provides an overview of the indirect tax system and rules to be aware of for doing business in Congo DRC.

Congo - 120x120.pngIndirect tax snapshot

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What is the principal indirect tax?

Value Added Tax (VAT) is the main type of indirect taxation in DRC.

Is there a registration limit for the tax?

No.

Does the same registration limit apply to non-established businesses?

N/A.

Is there any specific legislation to tax non-resident supplies of electronically supplied/digital services to private consumers resident in your country?

No, there is no specific legislation for these operations.

Does a non-established business need to appoint a fiscal representative in order to register?

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.

How often do returns have to be submitted?

Most businesses are required to submit VAT returns monthly, on the 15th.

Are penalties imposed for the late submission of returns/ payment of tax?

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.

Are any other declarations required?

No.

Are penalties imposed in other circumstances?

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.
Can the VAT incurred by overseas businesses be claimed if they are not registered in DRC?

No.

 

What information must a VAT invoice show?

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  
  • 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 
  • 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.
Are there any current or anticipated Standard Audit File for Tax (SAF-T) or similar electronic/digital filing requirements eg invoice listing data file/real-time VAT reporting?

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.

Contact us

For further information on indirect tax in Congo DRC please contact:

Jean-Louis Dattie
T +225 27 20 30 77 00
E jean-louis.dattie@ci.gt.com

Charles-Alexandre Koffi
T +225 27 20 30 77 00
E charles.koffi@ci.gt.com

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International indirect tax guide

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