Congo - Brazzaville
CGThe Republic of the Congo's 2025 finance law created a certified electronic invoicing system (système de facturation électronique certifié, SFEC) run by the tax administration, on which VAT deduction and expense deduction depend; Peppol has no role in it.
Guide reviewed .
Invoicing and electronic documents
Système de facturation électronique certifié (SFEC)
The tax administration's certified electronic invoicing system. Suppliers issue VAT invoices through it, and its security elements must be reported when VAT is deducted. The Directorate-General of Taxes and Domains (DGID) is responsible for implementing it.
Certified invoice with security elements to be specified by regulation · Official source: Ministry of Finance (Congo) · Law 47-2024 of 30 December 2024, finance law for 2025 (scanned)
Peppol
The Republic of the Congo has no national Peppol Authority, so OpenPeppol acts as the authority. 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
The SFEC is a certification system run by the tax administration, not a document exchange network. The law makes a certified invoice the condition for deducting VAT and expenses, and makes buyers responsible for demanding one. The technical specification, the security elements and any roll-out schedule were not found in the Ministry of Finance publications reviewed, so ask the DGID how to connect an invoicing system. The DGID's own website could not be reached for this guide.
The 2026 finance law could not be reviewed, so later amendments may not be reflected here. Check the current text of the 2025 finance law and any later finance law before relying on these rules. Peppol plays no part in the SFEC.
Legal guide
B2B · certified invoices
Required by law; implementation details not published in the sources reviewedEvery VAT-liable person must use the SFEC to justify transactions with third parties, and every customer, whether liable for VAT or not, must demand an SFEC-certified invoice for all purchases. All economic transactions in the country are to be certified by the SFEC, except those involving a foreign supplier. Breaching the obligation carries a fine of XAF 50,000,000, and VAT on a non-compliant transaction is not deductible (new Article 34 bis of the VAT law).
Official source: Ministry of Finance (Congo) · Law 47-2024 of 30 December 2024, finance law for 2025 (scanned)VAT deduction and expenses
SFEC security elements requiredThe detailed statement attached to the VAT return must list, for each local purchase, the supplier's unique identification number (NIU), the invoice number, date and amount, and the SFEC security elements, to be specified by regulation. Expenses not backed by an SFEC invoice are not deductible for corporate income tax, and equipment bought to use the SFEC can be fully depreciated in the year of purchase.
Official source: Ministry of Finance (Congo) · Law 47-2024 of 30 December 2024, finance law for 2025 (scanned)VAT invoices
Mandatory contentA VAT-liable person must invoice taxable supplies to other taxable persons, showing its name, address and tax number, the customer's tax number if registered, the invoice date and serial number, the description and quantity, the amount before tax, the VAT rate and amount, and the total including tax (Article 29 of the VAT law). The standard rate is 18%.
Official source: Ministry of Finance (Congo) · General Tax Code, volume 1, 2021 edition, with Law 12-97 on VAT
Timeline
-
VAT introduced
Law 12-97 instituted VAT in the Republic of the Congo, including the invoicing rules later amended for the SFEC.
Official source: Ministry of Finance (Congo) · General Tax Code, volume 1, 2021 edition, with Law 12-97 on VAT -
CEMAC VAT directive revised
The CEMAC Council of Ministers adopted Directive 07/11-UEAC-028-CM-22, revising the 1999 directive harmonising VAT and excise duty in member states.
Official source: CEMAC · Directive 07/11-UEAC-028-CM-22 revising the VAT and excise directive (published by DGI Gabon) -
2025 finance law creates the SFEC
Law 47-2024 added the certified electronic invoicing system to the VAT law and the General Tax Code for the 2025 financial year.
Official source: Ministry of Finance (Congo) · Law 47-2024 of 30 December 2024, finance law for 2025 (scanned)
Peppol in Congo - Brazzaville
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.