Although the DRC is a unitary state, tax administration is organized at the provincial level. However:

• VAT is a national tax, collected under the authority of the Direction Générale des Impôts (DGI),

• Businesses operating in multiple provinces (e.g., Lualaba, Haut-Katanga) must report all taxable transactions centrally, through their registered tax office,

• No VAT applies on inter-provincial transfers of goods or services within the same company, as long as it’s not a taxable supply.

However, each local office may request reporting and supporting documents, particularly in high-risk sectors such as mining, logistics, and construction.