International VAT Guides – Republic of Congo 

VAT rates in Republic of Congo 

How much is VAT in Republic of Congo? 

The Republic of Congo VAT regulatory framework for non-resident providers of digital services has been introduced through Finance Law 2024, which came into effect on January 1, 2024. The Finance Law, in part concerning VAT, set the foundation for the establishment of the regime. 

The VAT provisions from the Finance Law set in motion the idea of the development of the simplified registration and reporting online portal for non-resident digital service providers. The General Tax Code explains that before the establishment of the simplified regime, the NRDSPs should register for VAT through a local agent. 

VAT threshold in Republic of Congo

The VAT Republic of Congo regime that is currently in force is regulated by the Implementing Guidelines for the Finance Law 2024, and previous regulations issued by the Ministry of Finance on this subject. 

The rules for VAT threshold in Republic of Congo for non-resident digital service providers are determined by the same Guidelines. 

VAT registration threshold for resident businesses: XAF 100,000,000

VAT registration threshold for non-resident businesses: depends on the type of business activity

VAT registration threshold for foreign providers of digital services: 0 (zero)

VAT Taxable Activities in Republic of Congo

Types of taxable activities that mandate VAT registration:

• Supply of goods and services for consideration;
• Supply of digital services by non-resident providers
• Exports;
• Imports of goods and services; 
• Supply of digital services by non-resident persons

Tax Representative in Republic of Congo 

In light of the latest developments, non-resident providers of digital services have an option to register in a simplified manner through an online portal, or if the portal isn’t technically functional, they should require the services of a local tax agent. 

Tax registration

Non-resident providers of digital services or intermediation platforms should, in most cases, register in the Republic of Congo’s VAT system following the route of simplified registration.

VAT on Electronically Supplied Services in Republic of Congo 

Digital Services

Non-resident providers of remote services should register through the online portal from the date it became available, if they haven’t registered previously through local tax agent. 

The simplified VAT registration framework is established through an online portal where the person can submit an application for a tax certificate, after previously registering a personal online business account, and with this registration becomes able to have full control over VAT management online. 

Non-resident providers of digital services should collect and report VAT on both B2C and B2B transactions. 

How much is VAT in Republic of Congo for Electronically Supplied Services?

VAT rate in Republic of Congo for digital services is 18%. 

Taxable Digital Services in Republic of Congo

The following types of digital services are taxable:

• Audio and video streaming services 
• SaaS services
• Intermediation platform services
• Payment facilitation services
• Cloud computing services and storage

Marketplace and Digital Platform Operators’ Rules

The non-resident operator of a digital platform or marketplace has the same VAT compliance obligations as the direct supplier. 

Invoicing Rules

A registered non-resident digital service provider should issue a tax invoice to a local taxable person, for B2B transactions, with all mandatory fields, so the local customer will be in a position to claim input tax in its tax return.

Foreign Currency Invoice in Republic of Congo  

In most cases, issuing an invoice in a foreign currency is permitted. A simplified VAT return can also be filed in foreign currency, through international payment.

VAT Returns in Republic of Congo

Simplified Return

Non-resident providers of digital services should register under the simplified vendor registration regime, and in that manner they are going to be enabled to submit a simplified VAT return through the same portal.

A simplified VAT return doesn’t allow foreign providers of digital services to claim input tax credits. 

Simplified VAT Return

Penalties for late reporting and omitted declarations 

Non-resident digital service providers could face different types of fines and penalties for late registration, late filing, and late payment. Failure to comply with the VAT regime for NRDSPs could result in:

• Late filing penalties as prescribed by the General Tax Code 
• Late payment interest calculated at the statutory rate
• Additional penalties for inaccurate declarations or underestimation of VAT 

1stopVAT – Expert Republic of Congo Tax Compliance Services for Hassle-Free Filing

Worldwide coverage

We proudly provide VAT compliance services in 100+ jurisdictions worldwide. With a highly efficient tracking system for VAT filing deadlines, our expert team ensures seamless compliance. We’re continually expanding our global VAT compliance services reach.

Compliance partners

We’ve built a strong network of partners and tax consultants worldwide to manage local requirements with transparency and efficiency. In many regions, we collaborate with local tax agents to ensure seamless VAT compliance for cross-border suppliers.

Reliable monitoring system

Our Reporting team brings extensive expertise in VAT return services, ensuring your business stays compliant. We provide timely notifications about filing VAT returns and deadlines, helping you avoid regulatory breaches.

Certified experts

Our team is combined of more than 40 experts, who can provide wide range of services and are certified members of IVA, AITC and VAT Forum. Currently we have more than 800 clients and knowledge how VAT works in 100 locations.