Republic of Congo Launches VAT Regime for Non-Resident Digital Suppliers

• The Republic of the Congo will apply a simplified VAT regime for non-resident digital service and marketplace suppliers from July 1, 2026.
• Foreign businesses with no physical presence must register online through the ARPCE portal and charge 18% VAT on qualifying B2B and B2C digital supplies to Congolese customers.
• There is no turnover threshold; VAT obligations start with the first taxable transaction.
• Digital marketplaces may be treated as deemed suppliers and must account for VAT on both platform transactions and their own commissions.

Source: 1stopvat.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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