Congo makes E-TAX filing and FOUTA e-payment mandatory for its largest taxpayers
- Jurisdiction
- Republic of the Congo
- Tax
- VAT
- Change type
- Compliance
- Status
- Enacted
- Impact
- Action required
- Announced
- 24 August 2026
- Effective
- 1 October 2026
- Instrument
- CG-CIRC-1091-2026
- Authority
- Ministère des Finances, du Budget et du Portefeuille Public (Republic of Congo)
- Systems
- ERP, Reporting
- Verified
- Fetched from official source · high confidence
Enterprises attached to Congo's large-enterprise unit (UGE), medium-enterprise unit (UME) or oil and gas subcontractors unit (USTPG). Small and very small enterprises are outside the mandate and may keep using the Guichet Unique de Paiement.
If you are attached to the UGE, UME or USTPG units, file on E-TAX and pay all taxes including VAT through FOUTA from 1 October 2026. The Guichet Unique de Paiement remains available only until 30 September 2026, and only if your bank is not yet connected to FOUTA. Confirm your bank’s connection now.
ERPReporting
Congo’s Ministry of Finance, Budget and Public Portfolio issued Lettre circulaire No. 1091/MFBPP-CAB of 24 August 2026. From 1 October 2026 all enterprises attached to the large-enterprise unit, the medium-enterprise unit and the oil and gas subcontractors unit must file electronically on E-TAX and pay their taxes and duties, including those assessed by avis de mise en recouvrement, exclusively through the FOUTA electronic payment platform. Use of the existing Guichet Unique de Paiement is permitted only until 30 September 2026 and only for taxpayers whose banks are not yet connected to FOUTA; small and very small enterprises may continue to use the Guichet Unique de Paiement.
What changed in detail
Congo’s Ministry of Finance, Budget and Public Portfolio issued Lettre circulaire No. 1091/MFBPP-CAB on 24 August 2026. From 1 October 2026, every enterprise attached to the large-enterprise unit (UGE), the medium-enterprise unit (UME) or the oil and gas subcontractors unit (USTPG) must file electronically on E-TAX and pay its taxes and duties — including amounts assessed by avis de mise en recouvrement (AMR) — exclusively through the FOUTA electronic payment platform. The existing Guichet Unique de Paiement remains usable only until 30 September 2026, and only for a taxpayer whose bank has not yet been connected to FOUTA. Small and very small enterprises sit outside the mandate and may continue using the Guichet Unique de Paiement.
What it means
The transitional relief is not a grace period for the taxpayer — it is conditioned entirely on the taxpayer’s bank. Once a bank connects to FOUTA, the Guichet Unique de Paiement stops being an option for that bank’s UGE/UME/USTPG clients, whatever the calendar still says, and 30 September is only the outer limit, not a guaranteed runway. A UGE, UME or USTPG taxpayer should confirm its bank’s FOUTA connection status now rather than assume it has five more weeks to prepare.
Proof
toutes les entreprises relevant des UGE, UME et USTPG sont obligées de télédéclarer sur E-TAX et de télépayer sur la plateforme FOUTA leurs impôts et taxes, y compris les impôts et taxes émis sur avis de mise en recouvrement (AMR)From 1 October 2026: ... all enterprises attached to the UGE, UME and USTPG units are required to file electronically on E-TAX and to pay electronically on the FOUTA platform their taxes and duties, including taxes and duties issued under a notice of recovery (AMR)
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