The Democratic Republic of Congo has officially launched the full-scale implementation of its landmark tax modernization reform — the “Standardized Invoice” — a move authorities say will drive transparency and accountability in national fiscal management.
Finance Minister Doudou Fwamba, speaking at the launch event in Kinshasa on Tuesday, announced that starting August 1, 2025, all large businesses in the country will be required to adopt standardized invoicing methods monitored in real-time by the General Directorate of Taxes (DGI).
“Our goal is not to punish, but to establish a shared culture of tax responsibility,” said Fwamba.
He emphasized that the government had reached this stage after the successful completion of a pilot phase, paving the way for the system’s nationwide adoption.
Under the new regulation, companies must either install Electronic Fiscal Devices (DEF) or upgrade their current systems using compatibility modules offered for free by the tax authority. These systems will automatically track VAT collected, deductible VAT, and the net VAT owed — ensuring real-time monitoring and eliminating loopholes in tax reporting.
Fwamba warned that companies failing to comply within the adjustment period would face stiff penalties, including the loss of the right to claim VAT deductions.
Highlighting the urgency of the reform, the Finance Minister noted the country’s underperformance in VAT revenue, which currently generates around $1.5 billion annually. The government now targets a significant jump to $4 billion, making VAT a strategic tool for funding public services such as free education, healthcare, and infrastructure.
To foster public participation, the government is launching incentive-based campaigns to encourage citizens to demand receipts for every purchase. These incentives will include raffles with prizes such as homes and vehicles.
Fwamba also unveiled a second phase of the reform, focusing on digital invoicing across complex sectors like banking and telecommunications, expected to roll out by 2026.
DGI Director General Barnabé Mwakadi affirmed the agency’s commitment to supporting businesses and citizens throughout the transition.
The reform, enacted under Decree No. 23/10 of March 3, 2023, introduces two key solutions — the UF (Billing Unit) for businesses without an existing system and the MCF (Billing Control Module) for those already equipped, both available in free digital formats.
The standardized invoice system, enhanced with QR code integration, is set to become the backbone of a transparent and modern tax framework in DR Congo — one poised to significantly increase state revenues and accelerate national development.
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