DR Congo VAT guidelines
VAT (TVA) in the Democratic Republic of the Congo for businesses — the 16% standard rate, the reduced rate and the 2026 5% and 1% invoicing groups, the CDF 80,000,000 registration threshold, representatives for non-residents, the facture normalisée issued through a fiscal device (mandatory since 1 December 2025), monthly returns by the 15th, refunds and penalties.