Congo - Kinshasa
CDThe DRC's normalised invoice (facture normalisée) is issued through electronic fiscal devices connected to the Directorate-General of Taxes (DGI) and is required for VAT deduction; it is a national fiscal-device regime, not a Peppol exchange.
Guide reviewed .
Invoicing and electronic documents
Dispositifs électroniques fiscaux (DEF), physical
Approved hardware that issues the normalised invoice and transmits data to the DGI server. A billing unit (Unité de Facturation, UF) works on its own; a billing control module (Module de Contrôle de Facturation, MCF) connects to an approved business invoicing system. Only approved devices sold by approved distributors may be used.
Normalised invoice with the device identification number, a transaction authentication code and a QR code; technical specifications set by the DGI · Official source: DGI (DRC) · Decree 23/010 of 3 March 2023 on the normalised invoice and electronic fiscal devices
e-DEF platform (e-UF and e-MCF)
The DGI's online normalised invoicing system. The e-UF is a DGI invoicing application for businesses without an invoicing system; the e-MCF lets an approved business invoicing system obtain security elements and transmit invoice data. The DGI states that registration and use are free.
Normalised invoice data transmitted to the DGI server · Official source: DGI (DRC) · communiqué 01/059/2025 on practical arrangements from 1 December 2025
Systèmes de facturation d'entreprise (SFE)
Business invoicing software. It may issue normalised invoices only after DGI approval (homologation) and connection to a physical MCF or the e-MCF. The DGI publishes lists of approved SFE and DEF suppliers.
Approved invoicing software linked to an MCF or e-MCF · Official source: DGI (DRC) · normalised invoice reform
Invoice verification (SYGDEF and FACNO RDC)
Anyone can check a normalised invoice's authenticity on the DGI's verification site or the FACNO RDC mobile app, including by scanning its QR code.
QR code or invoice number lookup · Official source: DGI (DRC) · communiqué 01/043/2026 on full effectiveness and compliance checks
Peppol
The DRC has no national Peppol Authority, so OpenPeppol acts as the authority. The normalised invoice regime does not use Peppol, and no Peppol use for domestic invoicing was found in the sources reviewed.
Peppol BIS Billing where trading partners agree to use it · Official source: OpenPeppol · Peppol Authorities
A compliant invoice in the DRC is one that carries the security elements of an approved electronic fiscal device: a device number, an authentication code and a QR code. Software vendors must have their business invoicing system approved by the DGI and connected to a physical MCF or to the e-MCF; businesses without a system can use the DGI's e-UF. Check the DGI's current list of approved systems and devices on the reform page.
The regime controls how invoices are issued and reported to the tax administration. It does not define a document exchange network between businesses, and Peppol plays no part in it. Whatever channel carries an invoice, the buyer can deduct VAT only on a normalised invoice or an accepted substitute, as set out in Decree 23/010.
Legal guide
B2B · VAT-registered suppliers
Mandatory since 1 December 2025Every person liable for VAT must issue, for each transaction, a normalised invoice produced by an electronic fiscal device, or a document that a ministerial order accepts in its place. The invoice carries the usual VAT invoice details plus the device number, the authentication code and a QR code.
Official source: Ministry of Finance (DRC) · Circular 005/CAB/MIN/FINANCES/2024 on issuing and requiring the normalised invoiceCredit notes
Normalised credit note requiredA normalised invoice can be cancelled or corrected only by a normalised credit note (facture d'avoir normalisée) with the same security elements, linked to the original sale invoice except for rebates over several invoices. VAT-registered businesses keep a special register of credit notes.
Official source: Ministry of Finance (DRC) · Circular 004/CAB/MIN/FINANCES/2024 on normalised credit notesExemptions from issuing
Listed exemptions and temporary derogationsExempt from using the devices are the State, provinces, decentralised entities and public bodies; diplomatic and consular missions; international organisations; small businesses not liable for VAT; farmers selling their own produce; individuals letting unfurnished property to individuals; public water and electricity utilities; banks and licensed microfinance institutions; and foreign airlines selling only their own tickets. Others may ask the DGI for a temporary derogation of at most two months.
Official source: Ministry of Finance (DRC) · Circular 005/CAB/MIN/FINANCES/2024 on issuing and requiring the normalised invoiceBuyers · private and public
Must accept only normalised invoicesPrivate companies, NGOs, central, provincial and local public spending bodies, public enterprises and public establishments may accept only normalised invoices from suppliers that must use the devices.
Official source: DGI (DRC) · Decree 23/010 of 3 March 2023 on the normalised invoice and electronic fiscal devicesVAT deduction
Normalised invoice requiredInput VAT is deductible only when it appears on a normalised invoice or an accepted substitute document, a customs declaration for imports, or a self-supply normalised invoice. The DGI said VAT deducted in December 2025 returns without a normalised invoice would be reassessed.
Official source: DGI (DRC) · communiqué 01/059/2025 on practical arrangements from 1 December 2025Enforcement
Compliance checks under wayIn October 2026 the DGI announced that the Minister of Finance had ended the implementation moratoria and that nationwide checks cover issuing normalised invoices and the requirements for devices and business invoicing systems. Breaches are sanctioned under the VAT law.
Official source: DGI (DRC) · communiqué 01/043/2026 on full effectiveness and compliance checksVAT registration
Turnover thresholdBusinesses with annual turnover of at least CDF 80,000,000 are liable for VAT, as are members of the liberal professions regardless of turnover.
Official source: DGI (DRC) · value added tax
Timeline
-
Normalised invoice decree
Decree 23/010 regulating the normalised invoice and the electronic fiscal devices took effect on signature.
Official source: DGI (DRC) · Decree 23/010 of 3 March 2023 on the normalised invoice and electronic fiscal devices -
Ministerial circulars on issuing and credit notes
Circulars 004 and 005 set out the duty to issue and require normalised invoices, the exemptions and the rules for normalised credit notes.
Official source: Ministry of Finance (DRC) · Circular 005/CAB/MIN/FINANCES/2024 on issuing and requiring the normalised invoice -
Roll-out to all VAT-registered businesses
The generalisation phase began, with approval of business invoicing systems and devices and free registration on the e-DEF platform.
Official source: DGI (DRC) · communiqué 01/039/2025 launching the general roll-out -
Obligation takes effect
Issuing and requiring a normalised invoice from an electronic fiscal device became mandatory for VAT-registered persons.
Official source: DGI (DRC) · communiqué 01/050/2025 setting the effective date
Peppol in Congo - Kinshasa
- Directory participants
- 2
- Document families
- 3
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- ApplicationResponse2 participants
- 2 participants
- 2 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 2 |
Registration dates in the current Directory snapshot.