Summary
- From 18 December 2026, the special VAT mechanism for mining companies in the exploitation phase extends from qualifying imports to qualifying local purchases.
- Eligible locally manufactured products must be intended exclusively for the mining company’s own operational needs; petroleum products, passenger vehicles, consumer goods and other excluded items do not qualify.
- Suppliers show VAT on a standardised invoice but do not collect it, while both parties report the transaction so the tax administration can reconcile the data.
Extended article
Ministerial Decree No. 079/CAB/MIN/FINANCES/2026, signed on 18 September 2026, expands a cash-flow mechanism previously available for imports. For qualifying local purchases, the mining company records and declares input VAT without paying that VAT upfront to the supplier. The supplier likewise reports the amount without collecting it.
Access is controlled. The mining company must be registered for the mechanism and hold a certificate that the supplier verifies before applying the treatment. Local products must demonstrate substantial transformation, local added value, traceable inputs and production in an operational facility in the Democratic Republic of the Congo. The decree replaces the 2022 ministerial measure and takes effect three months after signature.
Source
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