Regulatory updates - Democratic Republic of the Congo

On 5 September 2024, the Congolese Ministry of Finance announced that piloting would begin for their mandatory e-invoicing and fiscalization device initiative. The pilot phase, which commenced on 15 September, will apply to taxpayers chosen by the Congolese Tax Authority fitting specific criteria they have established.

Training courses were undertaken from 2 to 4 September as part of the pilot, targeting both large and medium-sized taxpayers. The objective of the training sessions was to familiarize taxpayers with the following:

• e-UF – Electronic Invoicing Units, fiscalized devices allowing taxpayers that do not have software-based invoicing capabilities to issue invoices and comply with tax requirements.

• e-MCF – Billing Control Modules are intended for companies with e-invoicing capabilities, allowing for further and better integration to issue electronic invoices compliant with tax regulations.

The selection criteria for participants in the pilot is likely to include organizations within the groups classified by the Directorate of Large Enterprises (DGE) and the Tax Centre for Medium-Sized Enterprises (CDI).