DR Congo cuts certified-invoicing VAT groups C and G to 5% and adds two 1% groups
- Jurisdiction
- DR Congo
- Tax
- VAT
- Change type
- Rate change
- Status
- Enacted
- Impact
- Action required
- Announced
- 25 February 2026
- Instrument
- CD-COMM-01-010-2026
- Authority
- Direction Générale des Impôts (DGI), République Démocratique du Congo
- Systems
- ERP, Invoicing, Tax engine
- Verified
- Fetched from official source · high confidence
Providers of certified enterprise invoicing systems (facturation normalisée) in the DRC, and taxpayers who operate their own certified system. Both must integrate the revised taxation groups, and any system already homologated must be re-homologated against the new group set.
Update your certified enterprise invoicing system with the revised DRC VAT taxation groups: group A becomes Exonere et Hors Champ, group C moves from 8 to 5 per cent, group G moves to the 5 per cent public-procurement rate, and new groups O and P at 1 per cent are added. If your system is already homologated, request re-homologation.
ERPInvoicingTax engine
Implementing the Loi de Finances n. 25/060 du 29 decembre 2025 pour l’exercice 2026, DR Congo’s Direction Generale des Impots updated the VAT taxation groups used in certified enterprise invoicing systems by Communique Officiel N. 01/010/DGI/DG/DESCOM/FACNO-TVA/NB/2026 of 25 February 2026. Taxation group A, Exonere, becomes Exonere et Hors Champ so as also to capture out-of-scope transactions; group C, Taxable a 8%, becomes Taxable a 5%; group G, TVA Marche Public a Financement Exterieur (8%), becomes the 5 per cent equivalent; and two new groups are introduced, group O, Taxable a 1%, and group P, TVA Marche Public a Financement Exterieur (1%). Providers of enterprise invoicing systems and taxpayers operating their own systems must integrate the new groups and, where already homologated, request re-homologation.
What changed in detail
Implementing the Loi de Finances n° 25/060 du 29 décembre 2025 pour l’exercice 2026, DR Congo’s Direction Générale des Impôts updated the VAT taxation groups used in certified enterprise invoicing systems by Communiqué Officiel N° 01/010/DGI/DG/DESCOM/FACNO-TVA/NB/2026 of 25 February 2026. Taxation group A, previously “Exonéré,” becomes “Exonéré et Hors Champ,” so it also captures out-of-scope transactions. Group C, “Taxable à 8%,” becomes “Taxable à 5%.” Group G, “TVA Marché Public à Financement Extérieur (8%),” becomes the 5% equivalent. Two new groups are introduced: group O, “Taxable à 1%,” and group P, “TVA Marché Public à Financement Extérieur (1%).” Providers of enterprise invoicing systems, and taxpayers operating their own systems, must integrate the new groups, and any system already homologated must request re-homologation.
What it means
The Communiqué names the groups and rates precisely but does not itself state a commencement or compliance date beyond implementing the 2026 Budget Law — that is a gap in the source, not an omission on this record’s part, so treat “when” as unconfirmed rather than assume immediate effect or a specific grace period. What is unambiguous is the re-homologation requirement: an invoicing system that was already certified against the old group set is not automatically compliant with the new one, and providers and self-operating taxpayers alike need to re-submit for homologation once the new groups are integrated, not simply relabel the rates in place.
Proof
LE GROUPE DE TAXATION C «TAXABLE A 8%» EST MODIFIE ET DEVIENT «TAXABLE A 5%»TAXATION GROUP C "TAXABLE AT 8%" IS AMENDED AND BECOMES "TAXABLE AT 5%"
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