Congo's SFEC e-invoicing mandate runs from 1 August 2026, staggered by enterprise size
- Jurisdiction
- Congo (Republic of the Congo)
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Impact
- Action required
- Effective
- 1 August 2026
- Authority
- Direction Générale des Impôts et des Domaines (DGID), République du Congo
- Systems
- Invoicing, ERP
- Verified
- Fetched from official source · high confidence
Large and medium enterprise units (UGE/UME) in the Republic of Congo, mandatory from 1 August 2026; very small enterprise units (UTTPE) follow from 1 December 2026.
Congolese taxpayers not yet issuing SFEC-certified invoices must onboard now; UTTPE micro-enterprises have until 1 December 2026.
InvoicingERP
The DGID's official SFEC portal states that, under Décret n°2026-101 du 31 mars 2026, economic agents must issue certified electronic invoices via the Système de Facturation Électronique Certifiée from 1 August 2026 — one month later than the 1 July 2026 date previously published. The portal also segments the obligation: large enterprise units (UGE) and medium enterprise units (UME) from 1 August 2026, and very small enterprise units (UTTPE) from 1 December 2026.
What changed in detail
The SFEC mandate under Décret n°2026-101 du 31 mars 2026 runs from 1 August 2026, not 1 July 2026, and it is staggered by enterprise size. The DGID’s official SFEC portal states that economic agents must issue certified electronic invoices via the Système de Facturation Électronique Certifiée from 1 August 2026, and segments the obligation further: large enterprise units (UGE) and medium enterprise units (UME) from 1 August 2026, and very small enterprise units (UTTPE) from 1 December 2026.
The two official sources disagree, and this record follows the programme portal. As at capture, the Ministry of Finance’s own decree page still carries the original 1 July 2026 date, while the DGID’s SFEC programme portal — the site that actually runs the mandate and publishes its commencement notices — states 1 August 2026. This record treats the SFEC portal as authoritative because it is the operative system of record for the mandate itself, not because the ministry page has been shown to be wrong on any other point.
This corrects the earlier entry, which carried the original 1 July 2026 date and no enterprise-size segmentation.
What it means
If you are onboarding Congolese entities to SFEC by enterprise size, large and medium units are already past their commencement date; only micro-enterprises (UTTPE) have runway left, to 1 December 2026. If your compliance calendar still shows 1 July, it was built from the ministry page rather than the programme portal — check which source it followed, because the two disagree and only one of them runs the system taxpayers actually connect to.
Proof
En application du décret n°2026-101 du 31 mars 2026, les agents économiques sont tenus, à compter du 1er août 2026, d'émettre leurs factures sous forme électronique certifiée via le Système de Facturation Électronique Certifiée (SFEC).Pursuant to Decree No. 2026-101 of 31 March 2026, economic agents are required, from 1 August 2026, to issue their invoices in certified electronic form via the Certified Electronic Invoicing System (SFEC).
Source snapshot of the official page. Open full size ↗Sources
What this replaces
- Congo-Brazzaville creates a certified e-invoicing system effective 1 July 2026