In the Democratic Republic of Congo, Value Added Tax (VAT) is governed by the Tax Code and applies to a wide range of goods and services. The general principles include:

• VAT applies to all operations performed within the DRC for consideration by a taxable person acting as such,

• Goods and services are taxable if delivered or consumed in Congolese territory, regardless of the origin of the company or product,

• Imports of goods into the DRC are always subject to VAT, even if the importer is not established in the country,

• Exports are generally zero-rated, but the supplier must meet documentary and procedural requirements to claim this status.

The standard VAT rate in the DRC is currently 16%, although certain goods and services may be exempt or subject to special rules (e.g., medical services, education, agricultural inputs).