Business / Professional

To update your direct debit details:

• Log in to your professional tax portal and navigate to Payment Methods or Direct Debit Mandates;

• Enter your new bank account information (account number, bank code);

• Download or e-sign a new debtor mandate form, then upload it;

• The system may require up to one billing cycle to activate the new mandate;

• If payment fails in the interim, contact the tax office to initiate manual payment and avoid penalties.
  You may also visit your Division Provinciale des Impôts office in Lualaba for assistance.

Businesses selling goods or services in cash transactions must use certified or approved software that:

• Records each sale, refund, and end-of-day total;

• Is tamper-resistant, secure, and auditable;

• Can produce digital shift journals or receipts;

• Meets standards set by the tax authority and OHADA regulations;

• Helps avoid tax audits and fines by providing traceable evidence of revenue.
  This applies to bakeries, restaurants, retail shops, and any vendor handling daily cash.

All income-producing activities must be declared:

• If operating under your main professional registration, include side income in your annual profit declaration;

• For ride-sharing/furniture rental, categorize income as commercial or mixed, depending on frequency;

• Use your portail professionnel to add additional income stream under appropriate code;

• Pay corresponding income tax and possibly VAT, if thresholds are exceeded;

• Keep receipts, booking records, rental agreements for your documentation in case of audit.

To recover access:

• Use the “Forgot Password” link to receive an email reset link;

• If security answers no longer work, you may be asked to provide evidence of identity (NIF, RCCM certificate, ID);

• Contact the helpdesk or visit the Lualaba tax office with ID for a reset;

• For business continuity, request a temporary access code while your access is being restored.

• Log in to your professional portal;

• Go to Declarations > History or Payments > History;

• Filter by tax type (VAT, IS, CFE, TS, vehicle tax, etc.) or date;

• Download PDF copies of declarations and proof of payment;

• Archived files are typically available for the past 5–10 years, depending on data retention policy.

• Declared but not yet processed: you can often cancel or edit declarations within a short window;

• Already validated: changes can only be made through a correction declaration (“déclaration rectificative”);

• Payments: you cannot edit a paid amount, but can make additional payment to rectify;

• Contact your tax officer or request help via the helpdesk if a manual reversal is needed due to error.

• Log in to your portal and navigate to “Tax certificates”;

• Select CFE certificate, income tax certificate, or all-taxes clearance;

• Generate and download the PDF, which is digitally stamped;

• Alternatively, request it in person at your tax center, often for a small fee.

Yes, you can change your installment amount schedule by:

• Accessing “Tax Schedule” or IS Prepayments in your portal;

• Submitting a declaration of expected profit change, below thresholds;

• The system recalculates due prepayments based on profit estimate;

• Ensure you adjust if profits deviate to avoid penalties.

• An SCI must file an income declaration based on rental income;

• Use the portal section for rental companies;

• Provide rental receipts, expenses (maintenance, insurance), and calculate net taxable income;

• Follow the standard deadlines (within 3–6 months after fiscal year-end).

• Keep proper records of leases, and consult local guidelines.

Depending on your regime, you can deduct:

• Cost of goods sold or rental expenses;

• Office or warehouse rent;

• Utilities (electricity, water, internet);

• Vehicle and transport expenses (with logs);

• Staff wages and related social contributions;

• Professional fees (accountants, legal);

• Loan interest and insurance.
  Deductibles must be necessary, justified, and recorded.

Your obligation is based on accounting periods, not personal vacations.

• File your VAT return by the statutory deadline;

• If on leave, you may authorize someone (like an accountant) to file on your behalf;

• Set up reminders or auto-payments to meet deadlines even during absence.

Typically:

• Liquid VAT returns (exact amounts) are generated 24–48 hours before the deadline;

• Simplified or installment-based regimes only reflect after quarter closure;

• If you don’t see a form 7 days before the due date, contact support promptly.

• Standard rate is often 16%;

• Lower rate may apply for major repair, energy-generation equipment, or approved residential renovation—verification with regulations is essential;

• Check applicable rate when issuing invoices.

• Upload purchase invoices in the VAT section of your portal;

• System calculates input VAT eligible for deduction;

• Apply matching principles—VAT on purchases subtracted from VAT on sales;

• Maintain invoices for audit purposes (5+ years retention).

• When issuing a credit note, enter it under Credit Notes in VAT section;

• It reduces your output VAT amount;

• Ensure you specify reference invoice, amount, and reason;

• The portal automatically adjusts net VAT payable.

• Go to the “Notices & Payments” section;

• Select CFE Notice or IFER Notice;

• View or download the tax notice;

• Pay online using payment methods (mobile money or banking);

• Optionally, set up direct debit for annual renewal.

• Register as an employer (if you employ staff);

• Add your employees in the portal under Payroll / Salary Tax;

• Declare monthly salary payments, calculate TS withheld;

• Pay the withheld amounts to the tax office via portal.

• Enter your company vehicle details under Vehicle Tax;

• Choose category (commercial vehicle vs. private car used for business);

• Portal calculates tax based on engine size, age, use;

• Pay via the “Notices & Payments” section.

You must:

• Declare sales of electronic devices in your VAT report;

• Ensure invoices exclude abolished broadcasting tax;

• Comply with electronic waste disposal regulations (if applicable);

• Pay standard VAT and corporate tax on your profits.

• Declare your commercial floor area (in m²) via portal section TASCOM;

• Rate is based on area size and turnover;

• Pay annually or per local deadline;

• Keep receipts for compliance.

Use the portal’s “Book Appointment” feature, or contact via:

• Provincial tax office phone;

• WhatsApp line (if available);

• In-person at the Division Provinciale des Impôts;
  Bring NIF, RCCM, and tickets.

• Avoid missed payment and penalties;

• Automate yearly payment;

• Track transactions via portal history;

• Request refund easily if overpayment.
  Make sure your mandate is valid and bank details kept up to date.

If you own business property:

• Notices are available in “Property Tax (foncière)”;

• Download and pay via portal;

• Print receipts for compliance, as property tax supports municipal services.

Requesting a VAT refund can impact your business in several ways:

• Cash flow boost – recovering accumulated VAT credits improves liquidity;

• Administrative attention – the tax authority may conduct an audit to verify your eligibility, possibly requesting invoices or proof of activity;

• Impact on risk profile – unusually large or frequent refunds could attract heightened scrutiny during inspections;

• Future VAT liabilities – your refund request may take several months, and withheld funds may influence your cash management strategy.

Before requesting a refund, ensure your records are orderly, invoices complete, and that all transactions are eligible under VAT law.

To request a VAT refund in the DRC:

1. Log into your professional tax portal and locate the VAT Refund Request section;

2. Complete the online form, indicating the reference period, amount of VAT credit, and reason for refund;

3. Upload scanned supporting documents: purchase invoices, import declarations, transport bills, bank statements;

4. Submit the request electronically;

5. The tax authority may acknowledge receipt within days and begin review;

6. If approved, funds are typically released via bank transfer within 60–90 days;

7. During this period, your company may be subject to VAT reconciliation audits.

Always keep original documents for at least 5 years and be prepared to answer additional information requests.

Excess corporate tax payments (over 125 % of your actual liability or excessive prepayments) can be refunded:

1. Navigate to the Corporate Tax (IS) Refund Form in your portal;

2. Enter details of tax prepayments, final assessed tax, and excess amount;

3. Attach necessary documents, including tax returns and evidence of overpayment;

4. Submit the application online;

5. The system will generate an official acknowledgment;

6. Payment is issued via bank transfer after administrative review, typically within 3–6 months.

Monitor your portal for progress or additional document requests, and follow up via helpdesk if delayed.

Yes, supporting documents are essential to substantiate your refund claim. Attach:

• The corporate tax return for the year in question;

• Evidence of tax paid (prepayment receipts, electronic confirmations);

• Accountant’s summary or tax computation showing the basis for the claim;

• Bank details for refund;

• Any relevant auditor’s report or audited financial statements.

Incomplete submissions may block or delay refunds, so ensure all documents are properly labeled and dated.

If your company had a taxable loss last year, you may carry it back to offset tax paid in the previous year:

1. Prepare your annual tax return marking the loss carry-back request;

2. Submit via your tax portal;

3. Include audited financials and loss computation;

4. The tax office will recalculate prior year tax liability;

5. Any resulting credit may be refunded or applied to future tax payments;

6. Expect a refund via bank transfer within 3–6 months after validation.

Ensure you meet loss carry-back eligibility criteria (e.g., filing deadlines, loss verification).

If your agricultural business qualifies, you can get a one-time flat-rate tax refund:

1. Confirm your sector eligibility—e.g., farming, livestock, agro-processing;

2. Complete the agricultural tax refund form in your portal;

3. Attach documents: NIF, RCCM, farm registration, sales receipts;

4. Submit;

5. Expect review and refund within 60 days, payable by bank transfer.

This refund supports initial investment in machinery, seeds, or irrigation.

Tax credits (investment, family, employment) can often be refunded:

1. Navigate to the Tax Credit Refund section and select the type;

2. Complete the online form and attach supporting documents (invoices, contracts, proof of hiring);

3. Submit electronically;

4. The tax authority reviews and issues refund via bank transfer within 3–6 months, unless an audit is required.

Keep your supporting documentation both electronically and in paper form until confirmed.

Yes, businesses investing in green or sustainable industrial equipment may qualify:

• You must operate in manufacturing or extractive sectors and invest in energy-efficient or eco-friendly machinery;

• Submit the request via portal using the C3IV claim form, indicating investment amount;

• Attach purchase invoices, equipment specs, environmental certification;

• The credit is calculated based on eligible investment and can be applied to tax due or refunded;

• Validation may involve onsite inspection by environmental or tax officials.

Approved credits reduce tax liability proportionally to the green investment made.

If your company conducts R&D activities (e.g., innovation, new product development):

• You may claim the Research Tax Credit by submitting an application form with R&D expenses detail;

• Attach project descriptions, expense breakdown, staff logbooks, invoices;

• The application is evaluated by tax and scientific authorities;

• Approved credit can offset corporate tax or be refunded partly, generally up to 30–50 % of qualified R&D expenses.

Early engagement with a tax advisor and properly documented R&D tracking is crucial.

Certain social tax incentives may be available if you contribute to employee family welfare or community support, for instance:

• Providing subsidized childcare, school fees, or healthcare support;

• Apply using the Family Credit form, including program descriptions, costs, invoice copies;

• If approved, credit reduces corporate or income tax liability;

• Unused credit may be refunded or carried forward subject to limits.

Check eligibility and required documentation with your provincial tax authority before applying.

In the Democratic Republic of Congo, an association that is legally registered can receive donations in several forms, provided they are consistent with its nonprofit objectives and comply with financial regulations. Donations may be:

• In cash, typically via bank transfer or mobile money to the association’s official account. It’s essential that the association has a dedicated bank account in its name, opened after registration at the Ministry of Justice or provincial authority.

• In-kind contributions, such as equipment, supplies, food, or property, which must be recorded in the association’s inventory and valued according to fair market value.

• Services or volunteer hours, which, while not monetary, should still be recorded in activity reports for transparency and accountability.

To ensure the proper reception and traceability of donations:

• Issue donation receipts to donors;

• Keep a detailed donor register (name, date, amount, purpose);

• File an annual financial report with the competent authority (Division Provinciale de la Justice or administrative office where registered);

• For large or international donations, associations may need to declare the origin of the funds and justify their use, especially if the donor is a foreign entity.

While there is currently no tax incentive regime for donors (as in some other countries), maintaining transparency builds trust with the community, partners, and authorities.

Yes, under Congolese tax law, an association — even if nonprofit — may be subject to the payroll tax (Taxe sur les Salaires, or TS) if it employs paid staff, regardless of its legal form or exemption status.

Here are the key conditions:

• If your association has salaried employees, including administrative staff, field workers, or managers, it must register as an employer with the Division Provinciale des Impôts;

• The association is required to calculate, withhold, and remit the payroll tax monthly, based on gross salaries paid;

• Voluntary workers or unpaid interns are not subject to this tax, but any form of regular compensation (including stipends or benefits in kind) may trigger liability;

• If you are uncertain, consult a tax professional or request guidance from your local tax office.

It is important to note that being a nonprofit does not automatically exempt the association from fiscal obligations. Only under certain agreements (e.g., with the state or local authorities) or if classified as a public-interest organization, might the association receive partial or total tax relief — which must be formally requested and approved.

Yes, in some cases, an association may be subject to the housing tax (taxe d’habitation or contribution foncière) if it occupies or owns premises used as offices, headquarters, or operational centers.

The general rule is:

• If the association owns property (e.g., a building, compound, or land), it must declare it to the relevant tax authority and pay annual property taxes;

• If it rents or occupies property (even at no cost), and uses it for official operations, it may be liable for a housing or occupancy tax, depending on local municipal regulations;

• If the building is used exclusively for public interest missions (education, health, community development), some local governments may grant exemptions or reductions upon request.

To ensure compliance:

• Declare the property through the 1447-C form (or its local equivalent);

• Specify whether the building is used for nonprofit activities;

• Maintain an up-to-date lease or proof of ownership;

• Consult the local division of the DGI (Direction Générale des Impôts) or the provincial tax office for property tax policies.

Associations in Lualaba Province are encouraged to maintain good standing with fiscal authorities, as compliance often facilitates access to public grants, partnership opportunities, and legal protection.

Not automatically — but a significant increase in turnover may require or encourage a change in your legal structure, depending on your business model, financial goals, and legal obligations.

If you’re operating as an individual entrepreneur (entreprise individuelle), higher revenue could:

• Expose you to greater personal financial risk, as your personal assets are not legally separate from your business;

• Push you beyond certain fiscal thresholds, requiring you to adopt a new tax regime (e.g., moving from the simplified presumptive tax to the real tax regime);

• Affect your eligibility for certain tax reliefs or investment programs, which are restricted to specific turnover brackets.

In such cases, you may consider evolving into a SARL (limited liability company) or SAS (simplified joint-stock company), which:

• Offers limited liability protection;

• Enhances your credibility with partners and investors;

• Enables structured capital injection and profit distribution.

However, changing your legal status involves administrative costs, new accounting obligations, and possible tax consequences (e.g., capital gains on transfer of assets). It’s best to consult a lawyer or tax advisor before proceeding.

Not necessarily. In the DRC, your tax regime and your legal structure are separate, although they are sometimes interconnected.

For example:

• An individual enterprise or sole trader can request to be taxed under the corporate income tax (IS) regime if certain conditions are met — usually by applying to the Direction Générale des Impôts (DGI) and updating your tax profile;

• Conversely, even some companies (e.g., certain SARLs with low turnover) might be allowed to remain under the simplified real tax regime, depending on their size and activity.

That said, adopting the IS regime may:

• Require more complex accounting (balance sheet, profit and loss statement, annual returns);

• Oblige you to follow corporate governance rules (even if you’re the sole shareholder);

• Affect your personal income tax return, as profits will be taxed at the corporate level, not personal level.

So while you’re not legally required to change structure, many business owners find that incorporating their business (e.g., as a SARL) is more efficient when opting for corporate taxation. Always evaluate this transition with a professional who understands both Congolese tax law and OHADA company law.

In most cases, yes — changing the legal form of a company in the Democratic Republic of Congo typically requires the drafting and registration of a notarial act, in accordance with OHADA provisions.

For example:

• Transforming from an individual business into a SARL or SA involves creating new bylaws (statuts), which must be notarized and registered at the Guichet Unique de Création d’Entreprise (GUCE);

• If you are modifying a SARL into another form (e.g., SA or SAS), a general assembly decision must be held, minutes drafted, and the changes formalized through a notarial deed;

• Changes must be published in the official gazette and updated in the RCCM (Registre de Commerce et de Crédit Mobilier).

Failure to register the change properly may render your business legally inconsistent, and you could face:

• Fines or delays in public contracts;

• Rejection from banks or funding institutions;

• Invalidated legal agreements due to incorrect corporate status.

It is recommended to work with a notary or legal advisor familiar with business formalities in Lualaba Province to ensure compliance.

Yes. In the Democratic Republic of Congo, registering corporate deeds is a legal requirement under the OHADA Uniform Act on Commercial Companies and the Congolese tax code. Whether you are forming a company, modifying its articles of association, or transferring shares, certain acts must be formally registered.

These include:

• Articles of association (statuts) when forming a SARL, SA, or other commercial company;

• Minutes of general meetings deciding on capital increases, mergers, changes in governance, etc.;

• Shareholder agreements or transfer deeds;

• Any modifications to the legal form, name, address, or capital of the business.

Registration is necessary for:

• Giving legal effect to the deed;

• Ensuring enforceability against third parties;

• Fulfilling tax obligations and avoiding penalties;

• Updating the company’s file at the RCCM (Commercial and Credit Registry).

Failure to register within the required time can lead to financial penalties and invalidate certain transactions.

A private deed (acte sous seing privé) is a contract or document signed by the parties involved without the involvement of a notary. It has legal value once signed by all relevant parties, provided it respects legal requirements and does not concern acts that must be notarized.

In the corporate context, private deeds include:

• Partnership agreements between shareholders;

• Transfer of shares or social parts (when not requiring notarization);

• Loan agreements between a company and its partners;

• Commercial leases.

While not notarized, a private deed must still be:

• Signed and dated by all parties;

• Registered at the Division Provinciale des Impôts (DPI) or relevant fiscal office;

• In some cases, stamped with a fixed or proportional registration duty.

Even without a notary, the deed is legally binding and can serve as evidence in legal proceedings. It is recommended to consult a legal advisor to ensure proper wording and compliance.

You must register your corporate deed at the local tax office (Bureau de l’enregistrement) or Division Provinciale des Impôts (DPI) in the jurisdiction where your business is located. In Lualaba, this is typically in Kolwezi or another designated district capital.

Standard procedure includes:

• Submission of the deed in three original copies (one for the tax office, one for the company, one for the court or RCCM);

• Accompanying documents: national ID, company NIF (Numéro d’Identification Fiscale), and any previous registered acts;

• Timeframe: Deeds must be registered within 30 days from the date of signature. For deeds signed abroad, the deadline is 2 months upon arrival in the DRC.

Delays in registration can incur penalties or refusal of filing at the RCCM or other authorities. Always confirm with the tax office whether any additional documentation is needed.

Yes, registering a corporate deed is generally subject to registration duties, unless specifically exempted.

The cost depends on:

• The type of deed (e.g., articles of incorporation, capital increase, share transfer);

• The value or amount involved (e.g., proportional duties for capital changes, fixed duties for board meeting minutes);

• The applicable tax scale, as defined by the Congolese fiscal code and local regulations.

Some common rates include:

• Fixed duties (e.g., 10,000 to 30,000 CDF);

• Proportional duties (typically between 1% and 3% of the value for transfers or contributions).

To pay:

1. Go to the DPI or designated bank with your deed and obtain an assessment slip;

2. Pay the amount at the approved collection point or via bank transfer;

3. Present the payment receipt for the registration stamp or official seal.

Keep proof of payment for your archives and future audits.

Failing to register a corporate deed exposes you to multiple legal and financial consequences, including:

• Fines or late registration penalties, which can increase over time;

• Inadmissibility of the deed before a court in case of litigation;

• Inability to proceed with subsequent filings at the RCCM, such as changes to your company name, address, or capital;

• Exposure to tax audits, as unregistered deeds may be considered attempts to evade taxes.

In some cases, the company may be denied access to public contracts, denied credit by banks, or excluded from formal investment processes.

To remain compliant and operational, ensure that all required deeds are registered promptly and correctly. Legal and tax advisors in Kolwezi or the Lualaba province can provide step-by-step guidance.

Yes. Any property used for business purposes — whether you own it or rent it — must be declared to the tax authorities, typically the Division Provinciale des Impôts (DPI). This includes:

• Offices

• Warehouses

• Retail stores

• Workshops

• Industrial facilities

The declaration is important for several reasons:

• It determines your liability for the business property tax (commonly known in French as the cotisation foncière des entreprises, or CFE);

• It ensures your business is correctly classified for local taxes;

• It helps avoid disputes or fines during audits.

You should declare the property by submitting the business premises declaration form (or its equivalent, depending on the jurisdiction), along with:

• Your company’s registration certificate (RCCM),

• A lease or proof of ownership,

• Your tax identification number (NIF).

The declaration must be made within 30 days of occupying a new business property.

es — in many cases. If you use a portion of your personal residence regularly and significantly for business activities, the space may be subject to business property tax (CFE). This applies even if:

• You are a sole trader or micro-entrepreneur,

• You do not receive clients at your home,

• The activity is digital or administrative.

Key considerations include:

• Exclusive use of a room or space for business purposes (e.g., an office with equipment);

• Listing your home address as your company’s registered office;

• Declaring the income generated from that activity to the tax authorities.

If you use only a shared living space (e.g., a kitchen table) occasionally, the tax may not apply — but this depends on how your local DPI interprets the usage. You may be required to provide a floor plan or photos and indicate the surface area used for business.

It is strongly advised to clarify your situation with the local tax office in Kolwezi or relevant commune to avoid surprise assessments.

In the DRC, several taxes or fees may apply to commercial or industrial real estate. These may vary by province, but in Lualaba, typical charges include:

• Property tax (impôt foncier) for owners of land and buildings;

• Business property tax (CFE) based on the location and type of activity;

• Occupational license fees (patente) for using a property to conduct regulated activities;

• Environmental or sanitation fees, depending on local ordinances.

In addition:

• If you rent the property, you may be liable for withholding tax on rent if the landlord is not registered;

• If you own the property and lease it to others, you must declare the rental income and may owe VAT or income tax depending on the volume.

You should also ensure that your building complies with urban planning rules and has appropriate authorizations (e.g., construction permit, usage permit). Failure to comply may result in fines or closure orders.

Yes. If you are a business subject to real tax regime (not forfaitaire), you may deduct expenses related to the operation, maintenance, and use of business premises. These may include:

• Rent and utilities (electricity, water, security);

• Repairs and maintenance;

• Property insurance;

• Office furniture and renovation;

• Depreciation of owned premises (if purchased under the company’s name).

To deduct these expenses, you must:

• Keep valid invoices and receipts;

• Ensure all suppliers are registered and compliant (they must issue valid NIF-stamped receipts);

• Declare the expenses properly in your annual financial statements.

If you work from home, only the portion of expenses related to business use is deductible (e.g., 20% of your electricity bill if 20% of your home is used for business). Always consult an accountant to ensure compliance with Congolese tax rules.

You must notify the tax authorities immediately when:

• You change your business address;

• You acquire or lease a new property;

• You open a new branch, warehouse, or office;

• You cease using a property for business purposes.

To update your records:

1. Visit the Division Provinciale des Impôts (DPI);

2. Fill out the appropriate update form (modification of activity or premises);

3. Provide supporting documents (e.g., new lease agreement, utility bill);

4. Request an updated fiscal certificate and business license if required.

This update is crucial to:

• Keep your tax profile accurate;

• Avoid paying taxes on locations you no longer use;

• Maintain eligibility for incentives or public contracts that require updated registrations.

Failing to report such changes can lead to double taxation, audits, or legal disputes.

The Large Enterprises Division (Direction des Grandes Entreprises, or DGE) is a specialized department within the Congolese Tax Administration responsible for the tax supervision, support, and enforcement of large-scale businesses operating in the DRC.

This division provides:

• Centralized tax management for large taxpayers;

• Specialized auditing and inspection services;

• Assistance with compliance on complex tax issues such as VAT refunds, corporate income tax, transfer pricing, and sector-specific taxation (e.g., mining royalties, petroleum contributions);

• Tailored communication channels, facilitating smoother interaction with tax officers;

• Monitoring and enforcement of large taxpayers’ obligations on a national level.

Being assigned to the LED means you are under enhanced scrutiny but also benefit from dedicated resources and potentially faster processing times for matters like refund claims and ruling requests.

A company may fall under the jurisdiction of the Large Enterprises Division if it meets one or more of the following criteria (which are subject to update by the tax authority):

• It reports annual turnover above a specified threshold (often set at tens of billions of Congolese Francs);

• It operates in strategic sectors (such as mining, oil & gas, banking, telecommunications, or infrastructure);

• It has a significant workforce, physical presence, or asset base;

• It receives a formal notice from the tax authority assigning it to the LED.

In Lualaba Province, many companies in mining, energy, and construction are under LED supervision due to their economic importance.

Once assigned, a company must report, declare, and pay all major taxes (VAT, CIT, WHT, payroll taxes, etc.) directly to the DGE and adhere to stricter deadlines and reporting formats.

As a large taxpayer, your obligations include all the usual duties of a business in the DRC, with enhanced compliance standards, such as:

• Timely submission of tax returns (monthly, quarterly, and annual depending on tax type);

• Electronic filing through the prescribed systems (some may still require physical submission pending digital rollout);

• Accurate record-keeping of all invoices, contracts, bank transactions, and employee data;

• Submission of annual financial statements, including audited reports when applicable;

• Cooperation with audits and inspections, which may occur more frequently than for SMEs;

• Use of certified accounting software, especially for VAT purposes;

• Withholding taxes at source on salaries, service payments, and dividends;

• Proper transfer pricing documentation, if your group has international operations.

Non-compliance may result in hefty penalties, reputational damage, and even temporary suspension of tax privileges.

While the LED imposes strict compliance, it also offers important advantages:

• Faster processing of VAT refund claims and ruling requests;

• Clear and centralized communication with tax authorities, avoiding duplication across regions;

• Access to specialized officers who understand complex business operations and international standards;

• Reduced risk of inconsistent treatment between provinces or tax departments;

• Eligibility for certain investment incentives, tax treaties, or advanced pricing agreements (APA), especially for multinational corporations;

• Pre-filing consultation services to reduce audit risks.

In essence, while the bar is higher, the LED provides more predictability and support to enterprises meeting their tax obligations.

You will typically receive a formal notification letter from the tax administration stating that your company is now under the management of the Large Enterprises Division. This letter includes:

• The date of the transfer of jurisdiction;

• Your new LED tax reference number (if applicable);

• Details of your assigned tax officer or relationship manager;

• Information on where to send your filings and payments.

In some cases, if you meet the objective thresholds (e.g., turnover), you may proactively request to be reclassified, particularly if you believe your activities require centralized treatment.

It is important to update your registration with the RCCM and local fiscal databases accordingly.

Audits by the LED are often more rigorous and frequent than standard inspections. To prepare, you should:

• Keep all original supporting documents (invoices, contracts, customs forms, payment slips) organized and accessible;

• Ensure your accounting and tax records are up to date, ideally with the help of a certified accountant or auditor;

• Anticipate inquiries about cross-border transactions, intercompany loans, and capital flows;

• Reconcile your VAT declarations with your purchase and sales ledgers;

• Prepare a clear explanation of your business model, value chain, and revenue sources.

It is recommended to conduct internal tax audits yearly and consider engaging an external tax consultant in complex cases.

Yes. In the Democratic Republic of Congo, all business owners — whether they are individuals, companies, or associations — are required to declare any professional premises they own, lease, or use for commercial or productive purposes. This declaration must be submitted to the Division Provinciale des Impôts (DPI) or relevant local tax authority in your jurisdiction (e.g., Kolwezi for Lualaba Province).

The declaration is crucial for:

• Calculating your business property tax (cotisation foncière des entreprises — CFE),

• Ensuring your company is registered at the correct tax and administrative address,

• Verifying your eligibility for certain local or provincial tax schemes,

• Avoiding financial penalties in the event of an audit or inspection.

This applies to all types of business premises, including:

• Offices

• Shops

• Storage facilities

• Industrial plants

• Co-working spaces or even parts of your personal home used for business purposes

The declaration must be made within 30 days of occupying a new space. Supporting documents usually include a lease agreement, proof of ownership, your company’s RCCM registration, and Tax Identification Number (NIF).

Yes. As a general rule, professional premises are subject to local taxes, regardless of whether you own or rent them. The most common tax applicable is the business premises tax (CFE), which is payable annually.

The amount is typically based on factors such as:

• The location and surface area of the premises,

• The type of activity carried out there,

• The nature of the occupancy (full owner, co-owner, tenant, etc.).

If you are renting, your landlord may pass on the CFE to you, especially if your lease agreement includes a clause allowing them to do so.

In some jurisdictions, businesses may also be subject to:

• Sanitation or environmental fees,

• Urban development levies,

• Zoning-specific contributions for certain commercial districts.

Tax exemptions or reductions may apply for:

• Newly created businesses,

• Startups in specific zones (e.g., special economic zones),

• Social or educational organizations, or

• Micro-entrepreneurs under simplified tax regimes.

Contact your local tax office in Kolwezi for exact rates and conditions.

Yes, in some cases. If you use a portion of your home regularly and primarily for professional activity — such as an office, workshop, or storage space — it can be considered a professional premises and subject to taxation.

Factors that influence this include:

• Whether the space is exclusively used for business (e.g., a dedicated office),

• Whether your business address is registered at your residence,

• Whether you are generating taxable revenue from that activity.

In such cases, you may be:

• Required to declare the use of space to the tax authority,

• Subject to partial CFE (based on the percentage of your home used for business),

• Allowed to deduct related expenses (utilities, rent, repairs) from your business income if under a real taxation regime.

If you only work occasionally from home or use common areas (e.g., kitchen table), you may not be subject to the CFE — but this must be evaluated on a case-by-case basis.

If you move to a new professional space, open an additional location, or vacate existing premises, you are required to inform the tax authorities as soon as possible — ideally within 15 to 30 days.

You must update your information with:

• The Division Provinciale des Impôts (DPI),

• The RCCM (Registre de Commerce et du Crédit Mobilier),

• Other relevant services (e.g., ONEM, INSS if applicable).

You may need to:

• Submit an official modification form,

• Provide supporting documents (new lease, end of previous lease, proof of property sale),

• Pay an updated CFE calculation based on the new location.

Failing to report these changes can lead to:

• Inaccurate tax assessments (being taxed on a property you no longer occupy),

• Loss of eligibility for certain exemptions or benefits,

• Penalties or back taxes if the authorities later discover undeclared changes.

To prove your rights to a business property, you may provide one or more of the following:

• A notarized title deed (if you are the owner),

• A registered lease agreement (if you are the tenant),

• A land use or occupancy certificate issued by the commune,

• Utility bills or tax receipts bearing your company’s name and address,

• A communal attestation for informal or temporary structures.

These documents may be required:

• When registering or updating your business at the GUCE,

• When applying for a tax clearance certificate,

• During tax audits or property inspections,

• To qualify for municipal services or permits.

If the property is held in co-ownership or in joint use, additional documentation may be required to clarify responsibilities for taxes and maintenance.

The rental value corresponds to the theoretical annual rent that the premises would generate on the open market. It is determined based on:

• The type of use (office, retail, industrial),

• The geographic location (urban or industrial zone),

• The surface area,

• The physical characteristics (condition, layout, accessibility).

This value serves as the base on which the CFE tax rate is applied to determine the amount due.

The rental value may be revised periodically or in the event of significant changes (surface area, use, renovations). The calculation is based on:

• Updating the surface area: through new measurement or added square meters,

• Estimating the rent per square meter for comparable premises in Kolwezi/Lualaba,

• Applying adjustment coefficients, depending on the condition or specific features of the premises.

The Provincial Tax Division (DPI) then applies the official methodology to establish the taxable rental value.

Yes, you can regularize the situation:

• Submit the declaration form immediately, even if late,

• Provide your lease agreement or property title, along with your Tax Identification Number (NIF) and Commercial Registration (RCCM),

• Pay the CFE for the missed years, plus interest for late payment as calculated by the DPI.

By doing this, you avoid heavier penalties or the risk of in-depth audits.

A single tax and social return (also referred to as a unified or consolidated return) is a simplified procedure allowing self-employed individuals to declare both their taxable income and social contributions through a single filing. It replaces the need to submit separate forms to multiple administrative entities.

In the Democratic Republic of Congo, this process is still under development in some provinces, but it is increasingly promoted to:

• Simplify formalities for entrepreneurs and independent workers,

• Centralize data collection across the tax office (DGI), social security (INSS), and other institutions,

• Reduce administrative costs and errors, and

• Encourage greater compliance among small and informal businesses.

If you are registered as a sole proprietor, informal trader, artisan, freelance professional, or small service provider, you may be eligible for this unified procedure depending on your turnover and sector.

Eligibility generally includes:

• Natural persons engaged in individual business activity (without corporate status),

• Workers not affiliated with formal employment or payroll (non-salaried),

• Small entrepreneurs with a modest turnover, typically below a threshold determined by the Direction Générale des Impôts (DGI),

• Freelancers in services, agriculture, artisanal production, or micro-commerce.

In some provinces like Lualaba, eligibility may also depend on registration at the Centre des Impôts des Petites Entreprises (CIPE) or through the Guichet Unique de Création d’Entreprise (GUCE).

Even if not mandatory, the single return is recommended for those seeking to:

• Avoid late penalties across multiple systems,

• Prove tax compliance for bank loans or public contracts,

• Prepare for potential transition to corporate status in the future.

The unified return typically requires the following information:

• Your identification: name, national ID, tax number (NIF), sector of activity,

• Your business income for the relevant year or quarter,

• Expenses or allowable deductions, if applicable,

• Your social contributions due to the Institut National de Sécurité Sociale (INSS) or any authorized fund,

• Information on any employees, if you hire support workers or apprentices,

• Your location and premises, if your activity is not home-based.

Some declarations also include:

• Your registration with ONEM, if required,

• Indication of VAT status (if relevant),

• Bank account details for refunds or installment payments.

Filing the return completely and accurately helps avoid audits or rejection by the tax authority.

Currently, in most areas of the DRC (including Lualaba), submission must be done in person or through an authorized tax agent at your local Division Provinciale des Impôts. However, digital platforms are being introduced, especially in urban centers.

Steps include:

1. Download or collect the official single return form from the tax office,

2. Fill out the form with your income and social contribution data,

3. Attach required supporting documents (e.g., invoices, ledger, proof of payments),

4. Submit it to the appropriate tax center, where it will be logged, stamped, and forwarded to the INSS and other relevant bodies.

You will then receive:

• A receipt of filing,

• A notice of tax due, and

• An INSS contribution slip based on your reported earnings.

Eventually, the process will be digitized under the GUCE online portal for convenience.

The deadlines depend on whether you are under a monthly, quarterly, or annual regime, as assigned by the DGI:

• Quarterly filings are most common for small independent workers,

• The annual return must usually be filed by March 31st of the following year,

• INSS contributions may be due monthly or quarterly, depending on income type and stability.

Late submissions may result in:

• Monetary penalties,

• Interest on unpaid taxes,

• Suspension of eligibility for future tax simplification programs.

It is advisable to check with your local tax office (e.g., CIPE Kolwezi) for official calendars and reminders.

If you realize you made a mistake in your declaration:

• You can file a corrected return before the deadline or within a grace period set by the DPI,

• You may have to pay a fine depending on whether the error is deemed involuntary or intentional.

If you fail to file altogether:

• The administration may issue an estimated tax assessment,

• You could lose access to legal business benefits, like government tenders or investment incentives,

• Your business may be flagged as non-compliant, affecting future registration or renewals.

In serious cases, particularly when multiple years are missed or fraud is suspected, the DGI may initiate investigations, audits, or sanctions.

No. While the single return simplifies many procedures, it does not replace all legal obligations. You still need to:

• Maintain an up-to-date RCCM registration,

• Renew your business license or operating permit, often at the municipal level,

• Register with relevant sectoral authorities (e.g., Commerce, Agriculture, Transport),

• Declare your VAT, if applicable,

• Declare salaries and withholdings if you employ others.

However, by filing the unified return, you strengthen your position as a compliant taxpayer, which brings access to tax relief programs, official recognition, and government incentives.

Yes, even if you operate as a micro-entrepreneur, under the simplified tax regime, or with a franchise tax exemption, you may still be required to comply with e-invoicing obligations depending on your turnover, tax status, and clients.

In the DRC, particularly in provinces like Lualaba, e-invoicing is being progressively implemented to improve tax collection, reduce fraud, and modernize administrative processes. Eventually, all businesses, regardless of size or regime, will be expected to adopt e-invoicing when dealing with:

• Government entities (public procurement),

• Large clients or companies using e-reporting systems,

• VAT-liable services and goods.

Even small businesses are encouraged to adopt digital billing systems early to remain compliant and competitive.

Not necessarily. An invoice sent by email in PDF format, for instance, is considered a digitally transmitted traditional invoice, but not a true electronic invoice (e-invoice).

A true e-invoice:

• Is created, issued, transmitted, and received in a structured electronic format (e.g., XML, UBL),

• Allows for automated processing by the tax authority’s system or a certified third party,

• Contains mandatory fields that enable real-time tracking, verification, and tax reconciliation.

In the DRC, future regulations will likely require e-invoicing platforms to be approved by the Direction Générale des Impôts (DGI), with digital signatures or unique invoice identifiers.

If your clients include both companies (B2B) and private individuals (B2C), you may be subject to dual reporting requirements:

• For B2B transactions, you will need to issue structured e-invoices, which are reportable to the tax administration and possibly subject to pre-validation or approval.

• For B2C transactions, you may still be required to report sales via electronic receipts or simplified invoices, especially if you operate in sectors like retail, hospitality, or transport.

Your obligations may include:

• Registering with the DGI’s e-invoicing system or a certified platform provider,

• Assigning unique invoice numbers electronically,

• Ensuring that all sales — including cash or mobile payments — are properly recorded and transmitted.

The goal is to increase transparency and ensure fair tax practices for all categories of clients.

Yes, potentially. Even if:

• You are not VAT-registered,

• You don’t traditionally issue invoices (e.g., you provide informal or retail services),

• You use mobile money or issue paper receipts only,

You may still be subject to new obligations as part of national efforts to formalize the economy.

The DRC tax administration aims to introduce standardized digital reporting (including e-receipts or simplified sales declarations), especially for businesses that:

• Use electronic payment methods,

• Sell goods and services above certain thresholds,

• Work in priority sectors (e.g., mining support services, telecom, imports).

These rules are being implemented progressively, with public awareness campaigns and pilot platforms launching in cities like Kolwezi and Lubumbashi.

Yes. E-invoicing does not eliminate your obligation to file VAT returns, but it may simplify the process.

When your invoices are automatically transmitted to the DGI in real time:

• Your VAT credits and liabilities can be reconciled faster,

• You may avoid audits or suspensions due to reporting delays,

• Some jurisdictions may offer pre-filled VAT forms or reduced filing requirements.

However, until such automation is fully operational in the DRC, you are still required to:

• Maintain a VAT ledger,

• Submit your monthly or quarterly VAT declaration (CA3 or equivalent),

• Pay any amounts due by the standard deadlines.

E-invoicing is a complement — not a replacement — for VAT compliance.

The DRC tax authority has signaled that e-invoicing will be gradually enforced, starting with:

• Large taxpayers and public contracts,

• Import-export businesses,

• Entities registered with the Large Enterprise Division or CIPE.

A proposed calendar may include:

• 2025–2026: Pilot phase in provinces like Haut-Katanga and Lualaba,

• 2027 onward: Mandatory rollout for VAT-registered businesses and sectors at risk of evasion.

You are advised to prepare in advance by:

• Updating your invoicing software,

• Training your staff or accountant,

• Ensuring internet and power infrastructure for digital operations.

Delays in adoption may result in penalties or exclusion from state tenders.

To issue and receive e-invoices properly, you must:

1. Use a compliant invoicing software: It must support structured formats (XML, UBL), integrate with the tax administration’s system, and generate invoices with legally mandated data.

2. Obtain credentials: Register with the DGI’s e-invoicing portal, or with an approved service provider.

3. Transmit invoice data in real time: Either through direct upload, API, or platform synchronization.

4. Ensure invoice authentication: Use a digital signature, QR code, or system-generated hash to secure the document.

For receiving invoices:

• Your system must be able to read structured formats and archive invoices in a legally compliant manner (e.g., 10-year retention).

• You may need to acknowledge receipt, especially for government or cross-border transactions.

Training and onboarding support may be available through business centers, tax offices, or digital finance platforms in your province.

A tax clearance certificate is an official document issued by the tax authority (Direction Générale des Impôts – DGI), certifying that a business or individual is up to date with their tax declarations and payments. It confirms that the taxpayer has no outstanding liabilities with the tax administration at the date of issuance.

This certificate is important for several reasons:

• It is mandatory for participating in public tenders and government contracts.

• It may be required when applying for bank loans or investment financing.

• It is often requested for renewing business licenses, applying for fiscal benefits, or transferring ownership of a business.

• It demonstrates fiscal compliance, which enhances a company’s credibility and reputation.

Any person or legal entity registered with the tax authority can request a tax clearance certificate, including:

• Sole proprietors and self-employed professionals,

• Small and medium enterprises (SMEs),

• Companies registered under the RCCM (Registre de Commerce et de Crédit Mobilier),

• Non-profit associations and NGOs,

• Foreign investors with a tax presence in the country.

In Lualaba Province, applications must generally be submitted to the Division Provinciale des Impôts (DPI) based on the location of your company’s principal place of business.

To be eligible for a tax clearance certificate, you must:

• Be duly registered with the DGI (with a valid NIF — Numéro d’Identification Fiscale),

• Have filed all required tax declarations (VAT, income tax, corporate tax, withholding taxes, etc.) for the relevant period,

• Have paid all assessed taxes, or be up to date with an authorized payment plan,

• Not be subject to any ongoing tax audit or litigation preventing clearance,

• Not have any unaddressed penalties or interests on unpaid tax debts.

The tax authority may also check whether you are registered with INSS and ONEM and if social contributions are being paid when applicable.

The documentation required may vary slightly depending on the provincial office, but generally includes:

• A formal written request, signed by the taxpayer or authorized representative,

• A copy of the Tax Identification Certificate (NIF),

• A recent certificate of registration or proof of legal existence (RCCM),

• Proof of payment for the certificate issuance fee (where applicable),

• The latest tax declaration receipts (monthly/quarterly/annual returns),

• Bank receipts or proofs of tax payments made.

Additional documents may be requested, such as:

• Your business license or operating permit,

• Any signed payment agreements with the DGI (if applicable),

• A valid power of attorney if a third party is filing the request on your behalf.

In the DRC, and specifically in Lualaba Province, the steps are typically as follows:

1. Prepare your supporting documents (see above).

2. Submit your request to the Taxpayer Services Desk (Guichet de Services aux Contribuables) at the DPI or relevant Centre des Impôts.

3. Your file will be reviewed by a tax officer who may:

   • Request additional documents,

   • Conduct an internal verification of your account status.

4. If compliant, the certificate will be signed and issued, often within 3 to 10 working days.

Note: Some provinces are piloting online portals where applications can be made digitally, but paper-based procedures remain the norm for now.

The validity period depends on the purpose of the request and is usually stated on the certificate itself. In most cases:

• For public tenders or procurement, the certificate is valid for 3 to 6 months.

• For administrative purposes (e.g., licensing, bank loans), it may be valid for up to one year.

You are encouraged to request a new certificate each time you need to prove tax compliance for a specific procedure.

If your request is denied, the tax office will typically inform you of the specific reasons, which may include:

• Outstanding unpaid taxes or penalties,

• Missing declarations,

• Incorrect information on file,

• Pending audits or disputes.

To resolve the situation, you should:

• Rectify any declarations or submit missing forms,

• Pay outstanding balances, or negotiate a payment plan,

• Respond to any administrative notifications promptly.

Once regularized, you can submit a new request for a tax clearance certificate.

Yes, under certain conditions. Micro-entrepreneurs and small businesses based in the Democratic Republic of Congo can request a Value-Added Tax (VAT) refund on goods or services purchased in another SADC (Southern African Development Community) or CIRGL (International Conference on the Great Lakes Region) member country, provided the following conditions are met:

• The goods or services purchased are strictly for professional use, such as equipment, raw materials, or travel-related expenses,

• The purchases are duly documented by invoices showing VAT paid,

• The refund is requested within the legal deadline, usually within 6 to 12 months of the date of purchase, depending on the host country’s legislation,

• The DRC has a bilateral or multilateral tax reciprocity agreement with the country in question,

• The business is formally registered in the DRC, with a valid Tax Identification Number (NIF) and Commercial Registration Certificate (RCCM).

However, micro-entrepreneurs who are under the exempt VAT regime in the DRC may face additional eligibility restrictions, depending on the local tax policies of the country where the purchase was made.

To file a VAT refund claim with a foreign tax administration in the SADC or CIRGL zone, you should:

1. Gather all relevant invoices: Ensure they clearly display the supplier’s VAT number, the applicable tax rate, and the amount of VAT paid.

2. Fill out the official refund form: Each country has its own format (often downloadable from the local tax authority’s website).

3. Provide proof of your business registration: This includes a copy of your NIF, RCCM, and a declaration of your business activity.

4. Submit additional supporting documents: These may include customs declarations (for exports), a mission order (for business travel), or a tax clearance certificate from the DRC.

5. Send your application to the designated tax authority in the country where the VAT was paid — by post, electronically (where available), or through a tax representative.

Some countries also require the use of authorized tax agents for processing cross-border VAT refund claims.

In most cases, yes. You will need to include either the original invoices or certified copies, depending on the rules of the country where the refund is being requested. These invoices must meet specific criteria:

• Clearly identify the buyer (your business name),

• Show the nature of the goods or services purchased,

• Include the VAT rate and amount paid,

• Be dated and sequentially numbered.

It is highly recommended to keep scanned copies for your records and, where possible, to translate invoices into French or English if they are in another language. Some jurisdictions may reject incomplete or unclear documentation.

Yes, some countries within SADC or CIRGL impose minimum refund thresholds, such as:

• A minimum amount of VAT to be reclaimed (e.g., $200),

• A minimum invoice value per transaction,

• Specific exclusion of certain expense types (e.g., entertainment or personal accommodation).

It is essential to consult the refund rules of the country where the expenses occurred. These thresholds and conditions can vary significantly across member states like Zambia, Angola, Rwanda, Tanzania, or Burundi.

The processing time for a VAT refund may range from 3 to 6 months, depending on:

• The volume of applications,

• The completeness of your documentation,

• Whether a tax audit or verification is required.

Once approved, the refund is usually made by:

• Bank transfer to your business account (international wire transfer),

• In some cases, offset against other tax obligations in the same country (if applicable).

It is advisable to provide a bank account with international IBAN/SWIFT codes, and to ensure the name on the account matches your business registration details.

Yes. You may seek help from:

• Your local tax office in Lualaba or the DGI Provincial Division,

• The National Chamber of Commerce or local business support centers,

• Professional tax advisors or certified accountants,

• Regional trade facilitation programs under SADC, CIRGL, or the African Continental Free Trade Area (AfCFTA).

These institutions can provide guidance on eligibility, assist with the paperwork, and ensure you comply with both Congolese and foreign tax laws.

The VAT One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) are digital platforms developed by the European Union and adopted by other countries to simplify VAT declaration and payment for cross-border sales of goods and services. While the DRC does not currently operate a local IOSS/OSS platform, Congolese businesses engaged in international e-commerce, especially with EU customers, may be required to use these systems if:

• They sell goods remotely to individuals in the EU (B2C transactions),

• They use online marketplaces or platforms that handle logistics and VAT compliance,

• They import low-value goods (less than €150) into the EU,

• They have appointed a VAT intermediary or fiscal representative in the EU.

Using IOSS/OSS allows businesses to declare and remit VAT in one EU country instead of registering for VAT in every member state where customers are located.

If your business in the DRC is exporting goods or digital services directly to EU-based consumers, and you meet certain thresholds or operate through platforms that fall under EU regulations, you may be required to:

• Register for IOSS (for goods under €150 delivered to EU consumers),

• Register for OSS (if selling digital services or other taxable supplies to EU-based customers).

Because the DRC is not part of the EU, your business must:

• Appoint an EU-established intermediary to register for IOSS on your behalf,

• Ensure that all customs declarations clearly reference the IOSS number for VAT exemption at import,

• Keep transaction records for 10 years, as required under EU law.

If your only clients are non-EU customers or if you sell B2B services, you are typically not required to register for IOSS/OSS.

Before the IOSS system, businesses exporting goods to the EU had to register for VAT separately in each country where they made sales. This was costly and burdensome for small exporters.

Now, using the IOSS:

• You collect EU VAT at the point of sale, providing transparency to the customer,

• You remit VAT monthly through a single electronic portal,

• Your goods can clear EU customs more quickly, as no VAT is paid at import,

• Customers face fewer surprises or additional costs upon delivery.

This is particularly helpful for Congolese SMEs or craft businesses using platforms like Etsy, Amazon, or eBay to sell abroad.

If you’re registered under IOSS or OSS:

• You must file monthly (IOSS) or quarterly (OSS) VAT returns,

• Returns must detail:

  • The total value of sales per country,

  • The VAT rate applied,

  • The total VAT collected,

• You are required to pay the declared VAT by the corresponding deadline,

• No VAT deduction is allowed under IOSS (unlike standard VAT systems),

• All returns must be submitted electronically, in euros (EUR), even if your operations are based in another currency.

Failure to comply may result in penalties, removal from the scheme, or customs delays.

As a non-EU business, you must appoint a VAT intermediary (a person or company based in the EU) to:

• Register you for IOSS with the EU tax authority (usually via their national portal),

• Submit VAT returns and payments on your behalf,

• Represent you legally before tax administrations if there is a dispute or audit,

• Maintain proper recordkeeping and compliance standards.

The intermediary may charge service fees and may require a guarantee or security deposit. You can find VAT intermediaries through international tax advisory firms, marketplaces, or EU chambers of commerce.

The Import One-Stop Shop (IOSS) is specific to cross-border distance sales of imported goods under €150.

The One-Stop Shop (OSS), however, applies to:

• Digital services (e.g., online subscriptions, streaming),

• Telecommunications and broadcasting services,

• Certain professional services provided remotely to EU consumers.

If your business in the DRC sells digital services to customers in the EU (B2C), OSS registration may be required even if no physical goods are shipped.

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.

To legally operate in the Democratic Republic of Congo, your business must be registered through the Guichet Unique de Création d’Entreprise (GUCE), the national one-stop shop for business creation. The steps include:

• Reserving the business name through the Commercial Registry (RCCM),

• Preparing and notarizing the company statutes or articles of incorporation,

• Registering for a National Identification Number (NIF) with the Direction Générale des Impôts (DGI),

• Registering with the National Social Security Institute (INSS),

• Obtaining necessary sector-specific licenses or permits if applicable (e.g., mining, logistics, education),

• Opening a local bank account in a Congolese financial institution,

• Registering with the local tax authority in the province where the business is domiciled (e.g., Lualaba).

It is recommended to consult a local legal or accounting professional to facilitate the process.

Your company’s file is generally handled by the Division Provinciale des Impôts (DPI) of the province in which it is registered. To find the relevant tax office:

• Visit the official website of the DGI or the Ministère des Finances,

• Visit the GUCE office in your province and request assistance,

• Ask your local bank, notary, or business chamber for the correct contact,

• In Lualaba, the DPI is located in Kolwezi, and they maintain a help desk for new enterprises.

You must present your NIF or RCCM number to be accurately identified by the tax administration.

After business registration, the tax office provides a calendar of fiscal obligations, which typically includes:

• Monthly and quarterly tax return deadlines, such as VAT and payroll tax,

• Annual deadlines for filing income or corporate tax returns,

• Payment schedules for the Cotisation Foncière des Entreprises (CFE) and other local levies.

You may:

• Request a printed or PDF version of the taxpayer’s calendar from your DPI office,

• Create a secure professional account on the DGI portal to access your obligations online (when available),

• Subscribe to alerts from your tax advisor or local Chamber of Commerce.

Failure to comply with deadlines may result in interest charges and penalties.

To fully benefit from e-services and meet your tax obligations in the DRC:

• You must have a Congolese bank account in the name of the company or entrepreneur,

• All online procedures involving tax payments or social security contributions require access to the local banking network,

• Foreign bank accounts are not accepted for domestic tax payments due to exchange control regulations.

If you are a non-resident, opening a local account is a required step in the registration process. Most banks require:

• Passport and visa or residence permit,

• Proof of business registration (RCCM and NIF),

• Initial capital deposit.

You may be subject to taxation in both jurisdictions, depending on:

• The nature of your activity,

• The duration of your stay or business presence,

• Whether the DRC and your country of residence have a double taxation agreement (DTA).

In general:

• If you have a permanent establishment or fixed base in the DRC, you will be taxed in the DRC on income generated locally,

• You must register for a NIF and file local tax returns,

• You may still be required to declare this income in your country of residence, with potential credit or exemption for taxes paid in the DRC.

Professional legal or tax advice is recommended to ensure compliance with international tax treaties.

The micro-entrepreneur (auto-entrepreneur) regime in the DRC is currently limited to Congolese nationals or foreigners with legal residency and work authorization.

If you are a foreign national without resident status, you must instead:

• Register a company with foreign ownership, which may be 100% foreign-held in many sectors,

• Provide proof of a physical presence or address in the DRC,

• Obtain a business visa and, if needed, a work permit from the Ministry of Labour.

In certain industries (e.g., mining, transport, finance), local partnership requirements or Congolese shareholder thresholds may apply.

In principle, accounting records must be kept in French, which is the official language of tax administration in the DRC.

However:

• If your accounting software is in English, you may use it internally,

• For external audits and tax filings, you must provide translated versions or French-language ledgers,

• Your local subsidiary must keep books in compliance with the OHADA accounting standards, which are enforced throughout francophone Africa, including the DRC.

During a tax audit, failure to produce records in French may result in delays, rejections of deductions, or even penalties.

To comply with transfer pricing regulations in the DRC:

• Maintain transfer pricing documentation, including intra-group service agreements, pricing methods, and benchmark studies,

• Ensure transactions between related entities are conducted at arm’s length,

• Disclose transfer pricing policies in your annual tax returns where applicable.

The DRC aligns with OECD standards and increasingly participates in international efforts against base erosion and profit shifting (BEPS). Failure to justify pricing practices can lead to:

• Adjustments by tax authorities,

• Double taxation (in DRC and abroad),

• Fines and penalties for non-disclosure or abusive practices.

Yes. According to Congolese tax law, royalties, management fees, interest, dividends, and other forms of cross-border payments are typically subject to withholding tax (retenue à la source).

For royalties:

• The standard withholding rate is often 20%, unless a double taxation treaty (DTA) provides a reduced rate,

• The Congolese company must declare and remit the tax on behalf of the foreign beneficiary,

• Documentation such as the royalty agreement, proof of payment, and invoices must be retained.

If your country has a DTA with the DRC, you may benefit from tax reductions, but formal procedures must be followed to claim treaty benefits.

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).

A transaction is deemed to occur in the territory of the DRC when:

• The goods are delivered physically within DRC borders,

• The service is performed or utilized within the country (e.g., consultancy, construction, transport),

• The customer has a residence or permanent establishment in the DRC,

• For digital and remote services, use or consumption in the DRC may create a territorial connection.

Even services provided by a foreign supplier may be considered taxable in the DRC if the beneficiary is located in the country.

Yes, in many cases. Foreign companies that engage in taxable activities in the DRC, such as:

• Selling goods locally or providing services in the DRC,

• Importing products on behalf of clients or affiliated businesses,

• Operating through a branch or permanent establishment,

are required to register for a Tax Identification Number (NIF) and potentially a local VAT number.

Failure to register may result in:

• Ineligibility to reclaim input VAT,

• Risk of fines, tax recharacterization, or legal suspension of commercial activities,

• Difficulty with customs clearance or regulatory filings.

Yes. The Congolese tax authorities have increasingly moved to capture VAT on digital services, especially when:

• The services are consumed or used in the DRC,

• The customer is a resident or local entity, even if the supplier is located abroad,

• The payment is made from a Congolese bank or mobile money operator.

Examples include:

• Streaming services,

• SaaS platforms,

• Cloud computing,

• Remote consulting or engineering support.

As the digital economy evolves, specific guidelines and enforcement mechanisms are being developed. Multinational platforms may be required to appoint a tax representative in the DRC or establish local compliance procedures.

In accordance with international practice:

• Exports of goods from the DRC are zero-rated for VAT, meaning VAT is not charged to the foreign buyer, but the exporter can recover input VAT on related purchases and expenses,

• The exporter must provide proof of export, such as shipping documents, customs declarations, and invoices,

• For services, the situation depends on where the service is consumed. If it is used exclusively abroad, it may qualify for VAT exemption or zero-rating.

If any part of the service is delivered or benefits a resident entity, the DRC tax authority may consider it partially taxable.

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.

Foreign businesses may be eligible for a VAT refund if:

• They are not established in the DRC but have incurred local VAT on business-related expenses (e.g., hotels, local suppliers, events),

• The VAT is clearly identified and not exempt,

• They follow the appropriate refund request procedures, including:

  • Appointment of a local fiscal representative,

  • Submission of supporting documents (invoices, contracts, etc.),

  • Compliance with deadlines and thresholds established by the DGI.

However, VAT refunds to non-residents can be slow and discretionary, and are often limited to specific cases (e.g., diplomatic missions, large contracts, international organizations).

Failure to comply with VAT rules in the DRC — including incorrect location reporting, unregistered activities, or late declarations — may result in:

• Financial penalties, including fines and interest,

• Suspension of commercial licenses or operations,

• Denial of input VAT credit,

• Potential tax audits or criminal proceedings in severe cases.

Businesses are encouraged to seek local tax guidance and ensure that their contracts, invoices, and documentation properly reflect the territorial nature of each transaction.

What is the “Right to Mistake” in tax matters?

The “Right to Mistake” (also called droit à l’erreur) is a principle that allows taxpayers — whether individuals or businesses — to correct an error or omission in good faith without being penalized the first time. It recognizes that the Congolese tax system can be complex and that not every mistake is the result of fraud or evasion.

In practical terms, if you:

• File a late or incorrect declaration,

• Miscalculate a deductible expense or VAT amount,

• Forget to update your tax identification details,

you may be able to correct the error voluntarily — often within a specific timeframe — without being fined, provided the administration agrees that the error was unintentional and you act in good faith.

The Right to Mistake applies broadly to:

• Individual taxpayers (e.g., salaried workers, self-employed professionals),

• Entrepreneurs and small businesses, including those newly created,

• Associations or NGOs that may be unfamiliar with formal tax procedures,

• Foreign nationals or companies entering the Congolese market and adapting to local laws.

However, this right does not apply if:

• You make the same mistake repeatedly,

• The error results from a fraudulent or intentional act,

• You have already been notified of a correction and failed to act.

The principle is meant to encourage voluntary compliance by giving taxpayers a second chance before sanctions are imposed.

Typical errors that may fall under this principle include:

• Forgetting to declare a source of income,

• Omitting a document in a tax return,

• Using an outdated form or submitting a return to the wrong office,

• Misunderstanding the VAT thresholds or the deadlines for reporting,

• Reporting a wrong NIF (tax identification number) on invoices or tax forms.

The mistake must be rectifiable and not have already triggered enforcement or a formal investigation.

If you discover an error in your tax filings or obligations:

1. Act quickly: Notify your local tax office (e.g., the Provincial Directorate of Taxes in Kolwezi or Likasi) as soon as possible.

2. Submit a correction: You may be asked to file an amended return, a rectification form, or provide supporting documents.

3. Explain your situation: Provide a short written statement explaining the nature of the mistake and confirming that it was made in good faith.

4. Pay the corrected amount if additional tax is due.

In many cases, the tax administration will waive penalties or surcharges for first-time mistakes, especially if you have a history of compliance.

Although the concept is not always explicitly written as “right to mistake” in every law, Congolese tax authorities — particularly at the provincial level — increasingly recognize the importance of educational and corrective approaches rather than purely punitive ones.

Recent administrative reforms emphasize:

• Support for small businesses and entrepreneurs,

• Promoting voluntary compliance through simplified procedures,

• Greater use of warnings before sanctions for first-time infractions,

• Developing digital tools to reduce human error in filings.

The Direction Générale des Impôts (DGI) encourages taxpayers to come forward when a mistake is identified and to use official channels to correct it.

The Right to Mistake does not shield you from all consequences. It generally does not apply when:

• The error was intentional (e.g., hiding revenue),

• You have already received a tax audit notice,

• The mistake involves criminal offenses such as tax fraud, falsification of documents, or obstruction of justice,

• You have repeatedly failed to comply after prior warnings.

In these cases, penalties, interest, and even legal proceedings may follow. The “Right to Mistake” is not a license to ignore legal obligations, but a path to correction in good faith.

To demonstrate good faith, you can:

• Correct the mistake voluntarily before any notice from the administration,

• Keep clear and organized documentation showing your honest attempt to comply,

• Show that the mistake resulted from a misunderstanding or lack of information, not concealment,

• Refer to consultations with tax advisors or training sessions attended,

• Maintain a clean record of compliance in previous years.

Tax agents will consider these elements when deciding whether to apply sanctions or accept the correction under the Right to Mistake.

In the Democratic Republic of Congo, Small and Medium-sized Enterprises (SMEs) are recognized as crucial contributors to employment, innovation, and economic development. To encourage their formalization and growth, the tax administration and government offer various forms of support, including:

• Simplified tax regimes (e.g., flat-rate tax systems for microenterprises),

• Reduced or deferred tax payments for new businesses,

• Exemptions for start-ups in priority sectors (e.g., agriculture, local manufacturing),

• Administrative support through SME-dedicated desks at local tax offices,

• Training programs to understand fiscal obligations and reporting tools.

In Lualaba, for example, the Provincial Tax Directorate (DPI) has made efforts to work closely with local businesses through outreach, mobile tax units, and taxpayer education.

Your SME may benefit from tax incentives or relief if it meets one or more of the following criteria:

• It is newly established (within the first 1–3 years),

• It operates in a strategic sector (e.g., green economy, local transformation, youth employment),

• It is located in a special economic or industrial zone,

• It maintains a record of compliance (timely filing, proper bookkeeping),

• It formally employs workers and contributes to social security.

To benefit, you must often apply through your tax center, present supporting documents, and comply with specific eligibility criteria. It’s advised to consult with the DPI or a registered tax advisor before applying.

If you’re a business owner struggling to understand tax procedures, here are your options:

• Taxpayer assistance offices exist at most provincial and municipal tax bureaus. These desks can walk you through basic tax declarations and how to use digital tools.

• In some cities (e.g., Kolwezi, Likasi), mobile tax agents may also visit local markets and business hubs to provide help.

• Workshops and seminars on VAT, business registration, and simplified tax regimes are sometimes hosted by the Ministry of SMEs or DGI in partnership with business associations.

If your business is located in a rural or remote area, it may qualify for additional outreach support through community-based tax education programs.

Yes. If your SME is facing cash flow problems or temporary hardship, you can request:

• A payment deferral or installment plan for your tax obligations,

• A temporary reduction in assessed tax if your revenues have significantly dropped,

• Relief from penalties and late fees, especially if you correct the issue voluntarily,

• In rare but justified cases, you may be granted partial or total remission of a tax debt.

You will need to formally request this relief by submitting a letter to your local tax authority, accompanied by:

• Proof of hardship (e.g., financial statements),

• A proposed payment plan, and

• A signed commitment to resume regular payments.

Approval is not automatic and will depend on your compliance history and ability to demonstrate genuine difficulty.

Prevention starts with organization and transparency. As an SME, here are some key steps to protect your business:

• Register and declare all business activities — formalization unlocks support and avoids future liabilities.

• Keep detailed records of your sales, expenses, salaries, and VAT — even if your business is small.

• Use basic accounting software or hire a part-time bookkeeper if needed.

• Attend tax literacy training sessions, which are increasingly being offered to entrepreneurs and artisans.

• Engage with your local tax office early — the DGI encourages dialogue with compliant SMEs.

Tax authorities generally view proactive taxpayers more favorably and may even assign a dedicated officer to guide your compliance journey.

For personalized assistance, you may contact:

• Your local Centre des Impôts Synthétiques (CIS) for microenterprises,

• The DPI Office in Kolwezi or Likasi for standard SMEs,

• The Ministry of SMEs which sometimes partners with NGOs and banks to provide business clinics,

• A licensed tax consultant or accountant for more complex matters.

Many of these services are free or subsidized, especially for early-stage businesses. Check notice boards at your local tax office or municipal administration to see when advisors are available.

The two procedures differ mainly in legal consequences:

• A request for information is informal. The response you receive has no binding legal value and does not protect you in case of a future tax audit. It’s a guidance tool, not a commitment.

• A tax ruling, on the other hand, is a formal request. The written reply from the tax administration is binding on them — meaning they must follow it if they conduct an audit later, provided your actual situation matches the one described.

In short, a tax ruling offers guarantees and legal protection, whereas a simple inquiry is merely informative.

If your tax ruling request is accepted and answered clearly, it provides the following guarantees:

• Protection against penalties: If the administration later changes its mind or the law, you are not penalized retroactively for following their prior guidance.

• Binding interpretation: As long as your facts and situation remain the same, the administration must respect the ruling in case of a tax inspection.

• Legal certainty: You know in advance how your tax obligations will be treated, especially for complex issues like VAT applicability, corporate structuring, or cross-border operations.

Note: If your situation changes or was incorrectly described, the ruling may become invalid.

You should submit your ruling request to the relevant tax office in charge of your file. In Lualaba Province, this would generally be the Direction Provinciale des Impôts (DPI) in Kolwezi or your local centre des impôts.

Steps:

1. Write a formal letter clearly identifying your company, tax ID (NIF), and a description of your business or transaction.

2. Present the tax question in detail, citing relevant articles of the tax code.

3. Explain the facts of your situation, and your interpretation of the tax implications.

4. Ask for a ruling on a specific point of law (e.g., VAT treatment, deductible expenses, taxable income, etc.).

5. Submit all relevant supporting documents.

Keep a dated copy of the request and request an acknowledgment of receipt. In some cases, you may send it electronically if such service is available.

It depends on the nature of your issue:

• A general ruling addresses broad questions about your activity or legal status — for example, whether your company qualifies as an SME under certain tax regimes.

• A specific ruling is tied to a particular transaction or planned operation — such as the tax treatment of a capital gain, or how to report a specific cross-border payment.

If your question concerns a one-time, high-risk, or high-value operation, a specific ruling is strongly recommended.

Once submitted, the tax administration is expected to examine your request and respond in writing within a reasonable period (usually 30 to 90 days).

In the meantime:

• You should refrain from executing the transaction in question unless your tax position is clear.

• You may be contacted for additional documentation or clarification.

The administration may accept, reject, or provide a conditional response. It is important to keep a copy of all correspondence for future reference.

In most systems, a lack of response within a given time (e.g., 3 months) may be interpreted as implicit approval, provided the request was complete and properly filed. However, this does not always guarantee protection.

In the DRC, if you receive no reply:

• Follow up with your tax office in writing and in person,

• Consider sending a reminder or requesting a meeting with a senior official,

• In case of urgency, consult a tax lawyer to evaluate your position.

If no response is given and you act based on your understanding, you may be at risk during a later audit — unless you can prove you made a good faith request and received no contrary instruction.

If the ruling does not align with your expectations, you have a few options:

• Request a second review, especially if you believe the interpretation was incorrect or incomplete,

• Submit a new request with additional facts or clarification,

• File a formal administrative appeal, if permitted, explaining why you believe the ruling was unfounded,

• Seek judicial review through the administrative court, though this is a more formal process.

You may also ask for the ruling to be re-evaluated in light of new legislation or economic context.

Legal security refers to the assurance that taxpayers have in knowing how tax laws will be interpreted and applied to their specific situations. It helps prevent unpredictable or inconsistent treatment by tax authorities and reduces the risk of disputes, penalties, or audits.

In practice, legal security means that entrepreneurs, businesses, and individuals can make decisions—such as investing, hiring, or expanding—with confidence that their tax obligations are understood and stable.

In the DRC, especially in emerging business regions like Lualaba, many small and medium-sized enterprises operate in an evolving regulatory environment. Strengthening legal security:

• Reduces the risk of fiscal penalties due to errors or misunderstandings.

• Encourages investment, both local and foreign.

• Improves your company’s image and credibility with tax authorities and partners.

• Facilitates access to public or private financing, where regulatory compliance is a condition.

It also fosters a more predictable tax relationship, especially in sectors under scrutiny (mining, transportation, construction, digital services).

There are several concrete actions you can take:

• Request a tax ruling (rescrit fiscal) for specific legal interpretations of your business activities.

• Keep detailed and transparent accounting records that comply with Congolese tax laws.

• Engage a certified accountant or tax advisor, especially if your company is growing or engaging in cross-border transactions.

• Attend training sessions or public seminars offered by the tax authorities (e.g., the DPI in Kolwezi).

• Communicate proactively with your local tax office about any planned structural, financial, or operational changes.

• Use secure and traceable digital channels when interacting with tax authorities.

These steps provide a paper trail, demonstrate good faith, and help reduce the chances of disputes.

Yes. While the DRC tax system does not yet have formal “advance pricing agreements” or “tax covenants” like in some other countries, there are mechanisms you can rely on:

• Formalization of rulings (rescrits) for specific transactions,

• Settlement procedures for ongoing tax disputes,

• Written correspondences and confirmations from your local tax service on critical points,

• Public tax bulletins or guidelines issued by the Direction Générale des Impôts (DGI).

Always keep written documentation of any advice or decisions provided by the administration.

Absolutely. Even micro-businesses, artisans, and traders benefit from stronger legal security. For example:

• Formal registration (NIF, RCCM) ensures you are visible and eligible for simplified tax regimes.

• Participation in awareness campaigns by the DPI or local municipalities helps you understand your rights and duties.

• Written tax status confirmations (e.g., regarding VAT thresholds or exemptions) protect you during inspections.

• Using mobile tax officers in rural or informal zones (a practice expanding in Lualaba) increases fairness and transparency.

By improving legal clarity at all levels, informal and small-scale entrepreneurs are better integrated into the formal economy.

Here are a few methods to stay informed:

• Visit the official website of the DGI or the Lualaba tax directorate, where official communiqués are often published.

• Subscribe to tax bulletins, if available, or follow your local chamber of commerce.

• Network with other businesses and share updates through professional groups or associations.

• Consult a tax professional at least once a year to review your compliance status.

• Take advantage of public information sessions organized during fiscal awareness campaigns.

Being proactive helps you anticipate risks and adjust before audits or penalties occur.

If you receive conflicting information, face a potential penalty, or believe your rights have been violated:

• Document everything: correspondence, payment receipts, tax notices.

• Request a clarification in writing from the tax office involved.

• Ask for mediation or an appointment with a senior official or legal advisor at the DPI.

• If necessary, file a formal complaint or appeal through the administrative tribunal.

• Contact business associations or legal aid centers that support taxpayers in difficulty.

As a last resort, legal recourse is available, though administrative resolution is often faster and less costly.

If you disagree with a decision made by the Lualaba Tax Directorate (DIL) after filing a formal tax complaint, and you believe your arguments were not fairly considered, you may refer your case to a tax conciliator — an impartial official who can help mediate the dispute.

To do so, you must submit a written request explaining:

• The nature of the dispute (e.g., income tax adjustment, property tax error, refusal of exemption),

• The steps you have already taken (e.g., claim submitted to DIL),

• The response you received, and

• The specific outcome or resolution you are requesting.

Include copies of all relevant documents: tax notices, previous correspondence, evidence supporting your position.

The conciliator will examine your file, consult the tax authority if needed, and may propose a solution within a reasonable timeframe. While their opinion is not legally binding, it is highly respected and can result in a reassessment or amicable settlement.
You can reach out to the conciliator through:

• The DIL office that handled your original complaint,

• The provincial ombudsman or mediation desk (if applicable), or

• A dedicated administrative appeal address (check with your DIL center).

To file a tax appeal:

1. Submit a formal written claim to DIL within the legal deadline (usually 90 days after receiving your tax notice or decision).

2. If your claim is rejected or no response is received, you may escalate by:

   • Requesting an internal review or reconsideration,

   • Filing an administrative appeal to the Conciliator,

   • Filing a judicial appeal before the Administrative Tribunal.

In all cases, keep detailed records of your correspondence, and seek legal or fiscal advice when needed.

Yes. After receiving a decision denying your claim, you generally have two months to file an appeal with the appropriate body — whether that is the Tax Conciliator or a tax court.
If you receive no response to your original complaint within 90 days, you may treat the silence as a rejection and proceed with an appeal.

Make sure your appeal clearly outlines the facts, legal basis, and the solution you are requesting. Missing the deadline may forfeit your rights to contest.

Absolutely. If your case is complex or involves large sums, hiring a lawyer, tax advisor, or accountant can be highly beneficial. They can help:

• Analyze the merits of your case,

• Draft stronger arguments supported by fiscal law,

• Represent you in meetings with DIL or before a judge.

You are also entitled to request a translator if needed for better understanding of procedures or documents.—

Yes, under certain conditions, you may request a suspension of payment (known as a “stay of execution”) while your appeal is under review. This avoids financial strain while awaiting a final ruling. However:

• Your request must be formally submitted with your appeal,

• You may need to provide a guarantee (such as a bond or bank deposit),

• The suspension only applies to the disputed amount, not unrelated taxes.

The DIL reserves the right to refuse suspension if they consider the request unjustified or the risk of non-payment too high.

If your appeal is accepted:

• The tax authority will cancel or adjust the incorrect tax assessment,

• You may receive a refund of overpaid taxes,

• Penalties and interest might also be waived or reduced.

You will be informed of the decision in writing and may not need to take further action unless additional documents are requested.

If the appeal is denied, you may still pursue further remedies in court depending on the nature of the dispute and legal grounds available.

In the DRC, and more specifically in Lualaba Province, tax disputes or disagreements with the Direction Provinciale des Impôts (DPI) can be resolved through formal appeals or informal conciliation, depending on the nature of the issue.

Although the role of a “tax conciliator” may not be institutionalized under that exact title, many provincial tax services designate an officer (often a senior inspector or legal adviser) to review disputes before the matter escalates to court.

To initiate an appeal or conciliation procedure:

Steps to Follow:

1. Write a formal request explaining:

   • Your identity and tax registration number (NIF).

   • The nature of the dispute (e.g., tax adjustment, penalties, denial of exemption, etc.).

   • The reasons for your disagreement, with references to relevant tax legislation or case law, if applicable.

2. Include supporting documents, such as:

   • Tax notices or audit reports.

   • Proof of payment or prior correspondence with the tax office.

   • Any legal or accounting analysis you’ve conducted.

3. Submit the request:

   • Physically to the DPI’s legal service or relevant appeals division in Kolwezi or your locality.

   • Or by email, if digital filing is allowed.

Once the file is reviewed, a conciliatory meeting may be proposed. The aim is to resolve the dispute amicably, avoid unnecessary litigation, and clarify the legal basis of the tax claim.

If your gracious request for penalty relief (also called demande de remise gracieuse) is denied by the DPI, you are still entitled to challenge the decision through formal channels.

Here are the options available to you:

a. Request Reconsideration

• You may write a second formal letter to the DPI or to a higher regional authority (e.g., Direction Générale des Impôts) asking for a reexamination of the initial refusal.

• Your request should include new justifications such as updated financial hardship, unexpected events, or evidence of good faith.

b. File an Administrative Appeal

• You can submit a formal appeal within the legal time limit (usually 30 to 60 days after the rejection).

• This appeal must clearly restate your request, include any relevant documentation, and cite the legal provisions that support your position.

• It is advisable to consult a legal adviser or tax specialist to draft this appeal.

c. Initiate Judicial Action

• If administrative efforts fail, you may file a case before the Tribunal Administratif.

• This option is more formal and may require legal representation, but it gives you the opportunity to present your case before an independent judge.

• Note that you may be required to pay the disputed amount in advance, unless the court grants a stay of payment (sursis à exécution).

Important:

• Late payment penalties may be reduced or waived in cases of force majeure, such as serious illness, natural disasters, or administrative errors beyond your control.

• However, simply forgetting or mismanaging your deadlines is rarely considered a valid reason unless backed by strong evidence of good faith.

If you believe that a tax assessment concerning your professional activity — such as income tax, VAT, or business property tax (CFE) — is incorrect, you have the right to submit a formal complaint to the Direction Provinciale des Impôts (DPI) or to the Division des Grandes Entreprises (DGE) of the Direction Générale des Impôts (DGI) if you are classified as a large taxpayer.

Steps to submit a complaint:

1. Draft a written complaint, explaining:

   • Your identity, NIF (Numéro d’Identification Fiscale), and full business details.

   • The tax and assessment in question (type, reference number, amount).

   • The reasons for your disagreement, referencing tax legislation or procedural errors.

2. Attach all relevant documentation, such as:

   • Tax notices, audit reports, or correspondence.

   • Accounting records, receipts, or legal interpretations.

   • Proof of overpayment, if applicable.

3. Submit the complaint:

   • To the DPI for standard taxpayers.

   • To the DGE unit of the DGI if your business is categorized as a large enterprise (based on turnover, staff size, or sector).

The tax authority must respond within a reasonable time frame, and the process may result in a partial or full revision of the contested assessment.

In the DRC, the deadline to file a tax complaint is usually within 30 days from the date of notification of the tax assessment or payment demand. This period may vary depending on the nature of the tax and the applicable legal texts.

It is highly recommended to:

• File within the legal timeframe to preserve your rights.

• Indicate the date of receipt of the assessment to avoid rejection due to lateness.

• Use registered mail or request an acknowledgment of receipt when filing in person.

Late complaints may be dismissed unless you demonstrate exceptional circumstances (e.g., force majeure).

Yes — under DRC tax law, filing a complaint does not automatically suspend the obligation to pay. You must still settle the assessed amount by the deadline indicated unless you are granted a stay of payment (sursis de paiement), which must be explicitly requested in your complaint.

Why this is important:

• Paying on time avoids the accumulation of interest and late penalties.

• If your complaint is successful, you will receive a refund or credit.

• If you are unable to pay immediately, indicate this in your complaint and request a payment plan or deferral.

Note that failure to pay while disputing does not affect the outcome of your case but may expose you to enforcement procedures (e.g., bank garnishment or property seizure).

Not necessarily. If you’ve simply made an honest mistake on your VAT return and wish to correct it before any control or notification from the tax authority, you can file an amended return online or through your tax office.

However, if the tax authority has already issued a formal VAT adjustment or penalty, and you disagree with it, then:

• You must file a formal written complaint (réclamation contentieuse).

• This complaint should explain the nature of the error, your correction, and why the penalty should be waived or reduced.

In all cases, keep documentation proving the correction and the circumstances that led to the original error.

If your company is classified under the Large Taxpayer Division (DGE) — typically due to high revenue, strategic sector activity (mining, telecom, energy), or number of employees — your point of contact is the Contentious Affairs Unit (Service du Contentieux) of the DGE.

Here’s what you should do:

• Prepare a detailed claim, specifying the CFE assessment in question and why you believe it is incorrect (valuation error, exemption status, double taxation, etc.).

• Submit the complaint to the DGE in Kinshasa or to its provincial antenna, depending on where your business is registered.

• If the claim relates to a local issue, such as the location value of your premises in Kolwezi or Fungurume, you may also contact the DPI of Lualaba, which may coordinate with the DGE.

The DGE typically offers a more structured and responsive framework for large businesses, including dedicated case managers and internal review panels. Do not hesitate to request a formal meeting to present your case if needed.

If the bank account associated with your direct debit contract for the CFE is no longer active or has changed, it is essential to update your payment method promptly to avoid rejected payments and late penalties.

To do this:

• Visit your local tax office (Direction Provinciale des Impôts — DPI) or use the online tax platform if available.

• Fill out a request to modify banking details (with your business registration number and CFE reference).

• Attach proof of your new bank account (e.g., a bank statement or certified account confirmation).

• Request the cancellation of the previous mandate and confirmation of the new setup.

It’s recommended to act early, especially if a debit is expected soon, to allow sufficient time for processing.

You can schedule an appointment with your local DPI or the appropriate tax authority using one of the following methods:

• By phone: Contact the DPI office or the front desk of the tax division where your business is registered.

• In person: Go to the DPI reception and request an appointment for taxpayer assistance, tax relief, or payment arrangements.

• Via the online tax portal (if operational in your province): some services are accessible online and may allow appointment scheduling.

• By email or official letter: In some cases, formal correspondence requesting a meeting is required, especially for complex or high-value cases.

When requesting an appointment, clearly mention:

• Your taxpayer identification number (NIF)

• The purpose of the meeting (e.g., payment delay, dispute resolution)

• Preferred date and contact details

Yes, businesses facing temporary financial hardship can apply for a payment extension (délai de paiement) for corporate income tax (IS).

Here’s how to proceed:

• Submit a formal request to the DPI or DGE (if applicable), explaining the reasons for the difficulty (e.g., customer insolvency, delayed financing, unexpected expenses).

• Attach supporting documents such as your cash flow statement, bank position, and expected revenues.

• Propose a realistic payment schedule, possibly with installments.

If accepted, you will receive a written payment plan agreement. Interest for late payment may still apply, but penalties can sometimes be reduced or waived.

Generally, VAT (Value-Added Tax) is considered a trust tax, meaning it is collected on behalf of the state. As such, authorities are stricter regarding payment.

However, if you are in serious difficulty:

• You may apply for a payment plan, but full remission of VAT obligations is rare.

• Submit your return even if you cannot pay — this avoids additional non-declaration penalties.

• Request a delay in writing, including justification (e.g., business slowdown, delayed customer payments).

In exceptional cases (e.g., natural disaster, force majeure), a grace waiver or reduction of penalties may be considered, but the principal amount is usually still due.

Yes. The DGI allows businesses in serious financial distress to request a grace relief (remise gracieuse) for their CFE (Cotisation Foncière des Entreprises).

To apply:

• Send a formal written request to your DPI or DGE, clearly explaining your financial situation.

• Attach proof such as recent balance sheets, loss statements, creditor pressures, or a report from your accountant.

• Indicate if you are requesting a partial or full waiver of the amount due or the penalties.

The administration reviews each case based on its merits. Approval is not automatic, but relief is often granted when insolvency is imminent, and the request is well documented.

Yes. Grace relief requests must generally be filed within 1 year of the tax becoming payable or from the notification of a tax adjustment.

However, it’s best to submit your request as early as possible to:

• Prevent the start of enforcement actions (like asset seizure or bank garnishment),

• Benefit from more flexible terms during the review period.