The Democratic Republic of Congo officially rolled out a mandatory standardized invoicing system on December 1, a key step in the government’s ongoing fiscal reform.
The Ministry of Finance emphasized that all preparatory measures, conducted since 2024 in coordination with businesses and technical partners, are now complete. “All technical systems are fully ready,” the ministry said, citing the establishment of its data center, completion of fiscal group work, and issuance of administrative instructions.
The business invoicing system (SFE) approval process opened on June 16, and the rollout for all VAT-registered companies began August 1. Fiscal control modules (MCF) have been available for testing since June, with physical modules accessible from October. The tax administration also launched a free Materialized Invoicing Unit (UFM), a transitional tool to help companies comply.
As of now, 731 taxpayers are in the SFE approval process, 1,455 are obtaining a UFM, and 540 already have active units to issue standardized invoices. The Ministry clarified that the tax identification number (NIF) is mainly required for sales to companies, associations, and organizations, while it remains optional for individual non-business customers. Nationwide training and awareness sessions continue to support companies.
The Congolese Business Federation (FEC) raised concerns over limited MCF availability, lack of system approvals, technical limitations of the UFM for large companies, and NIF reporting challenges for individuals. Out of roughly 12,000 VAT-registered firms, only 26 applied and 14 have collected a physical module, according to FEC. “The reform is necessary, but its success depends on technically sound, coordinated implementation adapted to the realities of businesses,” the federation said.
To ease the transition, the government has distributed more than 1,000 free physical modules and plans to deploy 4,000 additional electronic devices in the coming days. “The government will remain attentive to private sector concerns. At this stage, companies must continue implementing the reform without delay,” said fiscal adviser Dieudonné Ntumba.
Finance Minister Doudou Fwamba is expected to personally oversee the reform’s rollout in the coming days.
M&B