According to Instruction No. 0339 from the Congolese Ministry of Finance, Budget, and Public Portfolio, non-resident suppliers of electronic services in the Democratic Republic of the Congo must now register, collect, and remit VAT for both registered and non-registered customers. Online marketplaces are also required to charge and collect VAT on supplies made through their electronic platforms. Non-resident suppliers must appoint a tax representative. These rules generally came into effect on January 1, 2024. The full text of Instruction No. 0339 can be found here (in French).
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