Republic of the Congo Rolls Out Certified e-Invoicing and Digital Services VAT Rules

The Republic of the Congo is implementing two major tax digitalization initiatives on August 1, 2026: a mandatory certified e-invoicing system (SFEC) for domestic businesses and a new VAT regime for non-resident digital service providers.
The SFEC system, launched with an awareness campaign on June 16, 2026, aims to increase transparency, curb fraud, and strengthen VAT monitoring by requiring real-time issuance of certified electronic invoices from all enterprises.
Concurrently, a new VAT regime, effective July 1, 2026, mandates non-resident digital service providers and platforms to register online and charge 18% VAT on services to Congolese customers, applicable to both B2C and B2B transactions without a registration threshold.

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Republic of the Congo Launches Certified Electronic Invoicing System Framework

The Republic of the Congo has formally launched its Certified Electronic Invoicing System (SFEC) as part of a broader tax digitalization strategy. The framework is supported by implementing legislation and aims to improve tax transparency, reduce fraud, and modernize invoice reporting through certified electronic invoices.
The SFEC regime applies to B2B, B2C, and B2G transactions carried out within the Republic of the Congo. Businesses operating in the country are required to issue certified electronic invoices through the new platform, while transactions involving foreign suppliers remain outside the scope of the mandate.
Companies doing business in the Republic of the Congo should assess their invoicing systems and compliance processes to ensure they can generate and transmit certified electronic invoices in line with the new requirements. Early preparation is essential to avoid compliance risks as enforcement of the SFEC framework expands.

Source Thomson Reuters Regulatory Atlas