General information
| Country | Continent | Country Code | Capital | Area(total) | Population |
|---|---|---|---|---|---|
| Democratic Republic of the Congo | Africa | .cd | Kinshasa | 2,344,858 sq km | 115,403,027 |
| Real GDP P/C $US | Budget (revenues) Million $US | Budget (expenditure) Million $US | Tax of GDP (%) | Mobile phones (%) | Internet (%) |
| 1,100 | 5,419 | 6,382 | 11.20 | 50 | 23.20 |
About
Fiscalization is governed by the Law N23/10 of March 3, 2023. The law defines the concepts of fiscal invoices and the electronic system involved in issuing fiscal invoices, DEF (Dispositif Électronique Fiscal). The fiscalization model is based on DEF, which can be physical or virtual.
Article 26 of the law specifies what the fiscal invoice must necessarily contain.
DEF is always combination of two components (UF + MCF or SFE + MCF).
- The UF (Unité de Facturation) is usually a fiscal cash register.
- The SFE (Système de Facturation d’Entreprise) = POS (SW API).
- The e-UF is a virtual UF distributed free of charge by the DGI.
- The MCF (Module de Contrôle de Facturation) is a controller that communicates with the SFE and the server of the Fiscal Administration via remote audit. It should also work in the offline mode.
- The e-MCF is a virtual MCF distributed free of charge by the DGI.
The N016CAB/2025 is an amendment to the fiscal law, which additionally specifies the process of homologation of fiscal components, i.e., producers and distributors thereof.
Fiscalization is foreseen in 2 phases:
- Phase 1. Pilot phase, which has been planned to be completed by the end of the year 2025. It should involve 12,000 taxpayers.
- Phase 2. After the end of the pilot for fiscalization, it continues up to 115,000 taxpayers. This is not the final number of taxpayers.
The DGI provides a web interface that allows the verification of invoices by entering the invoice code on its website.
The DGI provides a mobile application to scan the code QR for automatic and easy invoice verification.