Documentation on Congo

The Republic of the Congo's SFEC (Système de Facturation Électronique Certifié) explained: certified e-invoicing in force since 1 August 2026 for UGE, UME and USTPG enterprises and all their suppliers, 1 December 2026 for very small enterprises per the SFEC portal, JSON API and certified terminals, e-Facture, homologation fees, and the FCFA 50,000,000 fine under VAT-law article 34 bis (finance law 2025).

VAT (TVA) in the Republic of the Congo (Congo-Brazzaville) for businesses — the 18% standard rate plus 5% centimes additionnels (18.9% in total), the 5% reduced rate, the FCFA 100,000,000 threshold for individuals (companies are liable whatever their turnover), the SFEC certified e-invoice mandatory since 1 August 2026, monthly returns by the 20th, the ARPCE regime for non-resident digital services, refunds and penalties.