Congo-Brazzaville VAT Guide 2026

Overview — TVA in Congo-Brazzaville

TVA in Congo-Brazzaville is governed by the General Tax Code (Code Général des Impôts) and administered by the DGI. The tax applies to the supply of goods and services by registered persons in the course of business, and to imports. Congo-Brazzaville operates a standard input-output TVA credit system. Businesses with annual turnover exceeding XAF 50,000,000 must register for TVA. Voluntary registration is permitted for businesses below the threshold. TVA returns are filed monthly by the 15th of the following month.

TVA Rate Structure

Congo-Brazzaville applies multiple TVA rates depending on the type of supply:

• Standard rate (18.9%) — applies to most goods and services, including manufactured products, electronics, vehicles, professional services, restaurants, and telecommunications
• Reduced rate (10%) — applies to essential goods including basic foodstuffs (rice, flour, cooking oil, sugar), pharmaceutical products, medical equipment, agricultural inputs (fertiliser, seeds), livestock feed, newspapers and books, and electricity consumption
• Zero rate (0%) — applies to exports of goods and services, international transport, and supplies to free zones. Input TVA on expenses related to zero-rated supplies may be recovered

Certain goods and services are exempt from TVA (without input recovery) including financial services (insurance, credit), educational services, medical services, residential rent, and real estate transfers.

Registration Threshold & Process

Businesses with annual turnover of XAF 50,000,000 or more must register for TVA with DGI. The application is submitted through DGI's online portal or in person at the local tax office. Once registered, the business issues TVA invoices showing the TVA amount separately. Businesses must display their Taxpayer Identification Number (NIF — Numéro d'Identification Fiscale) on all invoices. Non-resident companies providing digital services in Congo-Brazzaville may also be required to register for TVA under the new digital economy provisions. Failure to register attracts penalties of up to XAF 5,000,000.

TVA Filing & Payment

TVA-registered businesses must file returns monthly by the 15th of the following month via the DGI online portal. The TVA return reports output TVA on sales, input TVA on purchases, and the net amount due (or refundable). Input TVA may be recovered on business expenses directly related to taxable supplies, including imports, raw materials, capital equipment, and operating expenses. Input TVA on certain items (luxury goods, entertainment expenses) may be restricted. Late filing attracts a penalty of 10% of the TVA due plus interest at 0.75% per month. DGI may conduct TVA audits and request supporting documentation including invoices, import documents, and contracts.

Excise Duties

In addition to TVA, Congo-Brazzaville imposes excise duties (droits d'accise) on specific products including:

• Alcohol — rates vary by type (beer, wine, spirits) typically 20–45%
• Tobacco — excise of 30% plus additional levy
• Petroleum products — specific excise per litre (petrol, diesel, kerosene)
• Soft drinks — excise of 5% on sugary beverages

Excise duties are collected by customs at importation or by DGI for locally manufactured goods.

FAQs

Can I recover input TVA if my turnover is below XAF 50,000,000?

If you are voluntarily registered, you may recover input TVA on business purchases. Unregistered businesses cannot charge or recover TVA. Voluntary registration may be beneficial if you have significant input TVA to recover.

What is the penalty for late TVA filing?

Late filing attracts a 10% penalty on the TVA amount due, plus interest at 0.75% per month. Continued non-compliance may result in tax audit and assessment.

Are digital services provided by foreign companies subject to TVA?

Yes, Congo-Brazzaville has introduced rules requiring non-resident digital service providers (streaming, apps, SaaS, e-commerce) to register for TVA. The customer may be required to reverse-charge the TVA if the provider is not registered.

Disclaimer

This guide provides general information about Congolese TVA for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Congolese tax advisor or the Direction Générale des Impôts for advice specific to your situation. InvestmentKit does not provide tax advice.