Democratic Republic of Congo introduces VAT on e-services for non-resident providers

27 March 2024

In January 2024, the Democratic Republic of Congo introduced VAT at 16% on the sale of digital services by non-resident providers to local consumers. This was recently confirmed within the Finance Act 2024.

Previously, foreign businesses providing digital services to consumers in the Democratic Republic of Congo did not have to charge VAT on their sales. However, by implementing this new tax it removes the unfair advantage that this gave to non-resident companies over resident providers. 

Non-resident providers will have to VAT register via a simplified registration and reporting service from the first sale they make as there is no VAT registration threshold.

This new tax will apply to a range of electronic services including advertising, streaming games, music, apps, films, e-books, e-journals, software, and internet services.

Are you trading globally? Whether you require basic VAT advice or specific VAT compliance support, Fiscal Solutions can help. Our team of multi-lingual experts are knowledgeable in all the different VAT rules in Europe and around the world.

We help you simplify today’s complexities and address tomorrow’s challenges. The values we represent, and our consistent advice, mean you can trust Fiscal Solutions to do the right thing – for you and your organisation.

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