DR Congo’s normalised invoice: mandatory since 1 December 2025, moratoria now ended
This page records one dated change. For the rules in DR Congo as they stand today, see the DR Congo guide →
- Jurisdiction
- DR Congo
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Impact
- Action required
- Announced
- 5 October 2026
- Effective
- 1 December 2025
- Authority
- Direction Générale des Impôts (DGI), République Démocratique du Congo
- Systems
- Invoicing, ERP, Tax engine
- Verified
- Fetched from official source · high confidence
Every VAT taxpayer in the DR Congo, and any business that buys from one: VAT on an invoice issued outside a fiscal device by someone required to use one is not deductible.
Issue every invoice through a DGI-approved fiscal device (UF or MCF, or e-UF / e-MCF on the e-DEF platform) and deduct VAT only on normalised invoices.
InvoicingERPTax engine
In the Democratic Republic of the Congo, the obligation to issue and to demand a facture normalisée (normalised invoice) produced by a DGI-approved fiscal device (DEF) has applied to all VAT taxpayers since 1 December 2025, the date fixed by DGI Communiqué officiel N° 01/050 of 2 October 2025. The tolerance period (moratoria) that followed has ended: DGI Communiqué officiel N° 01/043 of 5 October 2026 says the Minister of Finance announced the end of the moratoria, that the obligation is fully effective, and that compliance checks are under way nationwide. VAT shown on an invoice issued outside a fiscal device by a person required to use one is not deductible (VAT law art. 42). This supersedes cd-normalised-invoice-moratorium-end-2026, which said the normalised invoice had been mandatory from 1 April 2026 and dated the end of the moratorium to 12 and 15 May 2026, dates no DGI or Ministry document carries.
What changed in detail
In the DR Congo, every VAT taxpayer must issue a facture normalisée (normalised invoice) produced by a DGI-approved fiscal device (dispositif électronique fiscal, DEF), and must demand one from suppliers. The DGI’s Communiqué officiel N° 01/050 of 2 October 2025 fixed the start at 1 December 2025 for all VAT taxpayers, with no phases by size.
A tolerance period followed. In its Communiqué officiel N° 01/043 of 5 October 2026, the DGI says the Minister of Finance has announced the end of the moratoria, that the obligation “est pleinement effective”, and that its services are carrying out compliance checks across the country, covering both the issue of normalised invoices and the requirements for fiscal devices and enterprise billing systems.
Our earlier record said the invoice had been mandatory from 1 April 2026 and dated the end of the moratorium to 12 and 15 May 2026. Those dates came from press reports; no DGI or Ministry document we could find carries them.
What it means
There is no grace period left to rely on. Invoices must come from a fiscal device — a physical unit, a control module attached to homologated billing software, or the DGI’s free online e-UF on the e-DEF platform. VAT on a supplier invoice issued outside a device is not deductible (VAT law art. 42). Failing to issue a normalised invoice costs five times the VAT not invoiced, with a minimum of CDF 10,000,000 per invoice (art. 74 sexies). See the DR Congo VAT guide for the invoice particulars and the devices.
Proof
dès le 1er décembre 2025, de l’obligation légale d’émettre et d’exiger la Facture Normalisée pour toutes transactions commerciales.from 1 December 2025, of the legal obligation to issue and to demand the Normalised Invoice for all commercial transactions.
Source snapshot of the official page. Open full size ↗A LA SUITE DE L’ANNONCE, PAR SON EXCELLENCE MONSIEUR LE MINISTRE DES FINANCES, DE LA FIN DES MORATOIRES ACCORDES DANS LE CADRE DE LA MISE EN ŒUVRE DE CETTE REFORME, TOUT ASSUJETTI CONCERNE EST DESORMAIS TENU DE SE CONFORMER STRICTEMENT AUX PRESCRIPTIONS LEGALES ET REGLEMENTAIRES RELATIVES A LA FACTURE NORMALISEE.Following the announcement by the Minister of Finance of the end of the moratoria granted for implementing this reform, every taxpayer concerned is now required to comply strictly with the legal and regulatory requirements on the normalised invoice.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · dgi.gouv.cd
Sources
What this replaces
- DR Congo ends the moratorium on the normalised invoice effective 15 May 2026