In force E-invoicing
DR Congo — Normalised invoice moratorium end
- Jurisdiction
- 🇨🇩 DR Congo
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Effective
- 15 May 2026
- Verified
- Corroborated against official id · high confidence
The Democratic Republic of Congo Ministry of Finance ended the moratorium on the mandatory normalised invoice (facture normalisée) via an official announcement on 12 May 2026. From 15 May 2026 (the VAT filing deadline for April 2026), VAT declarations must be exclusively based on normalised invoices. The DGI applies sanctions against VAT payers who collected VAT without issuing normalised invoices and rejects input VAT deduction rights not supported by compliant normalised invoices. The normalised invoice had been mandatory from 1 April 2026 (after the moratorium ended following a 31 March 2026 meeting between Finance Minister Doudou Fwamba Likunde and the FEC). Legal basis: Finance Law n°25/060 of 29 December 2025 for fiscal year 2026.
Sources
- Réforme de la Facture Normalisée – DGI RDC
- Facture normalisée en RDC: le gouvernement annonce la fin du moratoire et le début des sanctions dès le 15 mai
- RDC: Fin du moratoire sur la facture normalisée, les sanctions entrent en vigueur dès le 15 mai
- DR Congo Fully Enforces E-Invoicing; Grace Period Ends