- Republic of the Congo implemented VAT on cross-border provision of digital services
- Finance Act for 2024 requires nonresident digital services providers to register for and collect VAT
- VAT (currently at 18%) applies to various digital services such as online advertising, social media platforms, streaming services, and more
- Applies to both B2B and B2C sales in the Republic of the Congo
- VAT obligation may shift from digital services provider to digital intermediaries
- Registration required for nonresidents with no threshold, simplified remote registration procedure available
- Nonresidents selling goods in the Republic of the Congo must appoint a local fiscal representative
- Invoicing requirements for nonresident digital services providers not clarified, but VAT invoice must be issued
- Penalties for noncompliance apply as per general VAT law
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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