Enacted Digital services
DR Congo — Cross border digital services
- Jurisdiction
- 🇨🇩 DR Congo
- Tax
- VAT
- Change type
- Digital services
- Status
- Enacted
- Effective
- 1 July 2026
- Verified
- Corroborated against official id · medium confidence
Under Instruction No. 0339 (Finance Act 2024 framework), cross-border digital services supplied by non-resident providers to DRC customers are subject to 16% VAT with no registration threshold. Simplified registration via the DGR portal opened from 1 March 2026 and the VAT collection obligation takes effect 1 July 2026. Covered services include advertising, streaming, gaming, software, apps, e-books and cloud services.