On 1 October 2026, the Direction Générale des Impôts (DGI) of the Democratic Republic of the Congo issued Communiqué Officiel N° 01/043/DGI/DG/DESCOM/Div.Com/NB/TMI/2026, reminding all VAT-registered taxpayers of the full effectiveness of the obligation to issue and deliver a standardized invoice (Facture Normalisée – FACNO) for every taxable transaction. This measure reinforces the DGI’s ongoing digitalization drive to combat VAT fraud and improve revenue collection. The communiqué underscores that non-compliance exposes taxpayers to penalties under the General Tax Code, including fines and potential suspension of business activities. The standardized invoice regime, initially introduced in previous years, now enters a strict enforcement phase with no grace period.
Key Takeaways
- Mandatory Standardized Invoicing: All VAT-assujettis must issue a FACNO for every transaction subject to VAT, using the DGI’s certified electronic invoicing platform or approved software. Paper invoices are no longer accepted for tax deduction purposes.
- Immediate Enforcement and Penalties: The DGI confirms that the obligation is fully effective as of the communiqué date. Failure to issue a standardized invoice results in a penalty of 5% of the transaction value, with a minimum of CDF 500,000 per invoice, and may trigger a tax audit.
- Digital Compliance Infrastructure: Taxpayers must ensure their invoicing systems are integrated with the DGI’s e-invoicing portal. The administration provides technical guidelines and a list of certified service providers on its website to facilitate compliance.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement