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Democratic Republic of Congo Implements 16% VAT on E-Services for Non-Resident Providers

  • Democratic Republic of Congo introduced VAT at 16% on e-services by non-resident providers
  • Confirmed in Finance Act 2024
  • Previously, foreign businesses did not have to charge VAT
  • New tax removes unfair advantage for non-resident companies
  • Non-resident providers must register for VAT from first sale
  • Tax applies to various electronic services

Source: fiscalsolutions.co.uk

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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