Currently, the DRC does not operate an IOSS/OSS-like portal, but there are ongoing discussions under SADC and AfCFTA to establish regional digital VAT systems for cross-border e-commerce.

Until such a system is created:

• Congolese businesses must rely on intermediaries or tax representatives abroad,

• The DGI (Direction Générale des Impôts) continues to manage VAT for domestic transactions.

Exporters are encouraged to consult the DPI (Division Provinciale des Impôts) or professional accountants when exploring IOSS/OSS compliance for international operations.