E-Invoicing in DR Congo (2026): Facture Normalisée Requirements

E-invoicing in DR Congo is mandatory for VAT-liable taxpayers through the Facture Normalisée regime. Since December 1, 2025, affected businesses must issue and require normalised invoices generated through DGI-compliant infrastructure. A compliant invoice includes the prescribed tax and transaction data, along with a DEF identification number, a transaction authentication code, and a QR code.

The important distinction is simple: a PDF or invoice created independently by an ERP, billing system, or spreadsheet is not automatically a compliant Facture Normalisée. Businesses must use the DGI-approved invoicing framework and ensure their systems generate the required authentication elements.

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The Facture Normalisée mandate has been in effect since December 1, 2025. On February 25, 2026, the DGI required SFE providers and businesses using their own SFE to update their systems for the new taxation groups, with targeted re-homologation for already approved solutions.

The DGI has also published updated lists of approved DEF suppliers and homologated SFE solutions, so businesses should confirm that the exact solution they use remains approved.

What does e-invoicing in DRC look like?

In DR Congo, e-invoicing is implemented through the DGI’s Facture Normalisée framework. A compliant invoice must be generated through the approved DGI infrastructure and include the required tax data, DEF identification number, transaction authentication code, and QR code.

Businesses without their own invoicing software can use the DGI’s e-UF. Companies using an ERP or invoicing system can continue with their existing setup, but the SFE must be homologated and connected through an MCF or e-MCF before it can generate compliant Factures Normalisées.

The DGI also provides an online verification service for checking authenticated documents using their reference or QR code. The key compliance point is simple: an ordinary PDF or ERP-generated invoice is not enough unless it passes through the approved DGI process.

DR Congo’s evolution in e-invoicing

2017: VAT legislation introduced the basis for requiring VAT taxpayers to register as DEF users and issue invoices through connected systems.

2023: The Finance Law changed the ordinary VAT invoice into the Facture Normalisée for relevant transactions, while Decree No. 23/010 of March 3, 2023, established the operational framework and mandatory invoice information.

2025: The DGI launched SFE homologation, expanded the Facture Normalisée rollout to VAT taxpayers, and formally set December 1, 2025, as the effective date for mandatory issuance and requirement of normalised invoices. 

2026: Compliance moved into its maintenance phase, with updated taxation groups, re-homologation requirements, and updated lists of approved solutions.

B2G e-invoicing regulations in DR Congo

Public-sector transactions are also covered by the Facture Normalisée framework. In-scope suppliers invoicing public bodies must use the appropriate DGI-compliant issuance route and include the required authentication elements. 

Public entities may also have their own Facture Normalisée obligations where they are subject to VAT for the transaction concerned.

B2B e-invoicing regulations in DR Congo

For B2B transactions, VAT-registered suppliers must issue a Facture Normalisée, and buyers must require one to support their VAT position. Invoices outside the approved DGI framework can create input-VAT deduction risk.

Businesses can keep their existing ERP or billing software, but the invoicing system must meet DGI requirements and be homologated before use.

B2C e-invoicing regulations in DR Congo

B2C transactions are also covered where the seller is subject to VAT. Each relevant sale must pass through the compliant invoicing process and receive the required authentication code and QR code.

For high-volume consumer sales, the POS or billing workflow should be integrated with the compliant invoicing process so each relevant transaction receives the required authentication and QR code. The DGI does not clearly publish a separate simplified B2C identification exception, so businesses should follow the configuration approved for their specific use case.

E-reporting and VAT compliance in DR Congo

Facture Normalisée compliance does not replace periodic VAT reporting. VAT taxpayers continue to submit monthly VAT declarations, including months with no activity; the current standard VAT rate is 16%, while exports are zero-rated but remain reportable.

The VAT return is generally due by the 15th of the following month. Businesses should reconcile their normalised invoices with their VAT records and make sure purchase invoices relied on for input VAT are properly authenticated.

Penalties and consequences for non-compliance in DRC

Non-compliance can be expensive in DRC. A taxpayer required to use the system who completes a transaction without issuing a Facture Normalisée can face a fine equal to five times the VAT not invoiced, with a minimum of CDF 10 million per missing invoice.

For repeat offences, the penalty increases to 10 times the relevant amount, with a minimum of CDF 50 million per missing invoice, and may be combined with a three-month administrative closure. The legislation also provides additional consequences where company directors are foreign nationals.

SFE suppliers, software publishers and companies using internally developed invoicing systems without the required homologation can face CDF 50 million, rising to CDF 100 million for repeat infringement. Fraudulent modification of an SFE or identity misuse to generate falsified Factures Normalisées can trigger a CDF 10 million fine per invoice.

DDD Invoices for e-invoicing in DR Congo

For businesses already operating their own software, compliance should fit into the normal invoice workflow rather than become a separate manual process. The important steps are mapping the required invoice data, connecting to the appropriate approved route, capturing the DGI authentication result and keeping systems aligned with future technical changes.

DDD Invoices provides a unified API approach designed to connect existing business applications with country-specific invoicing requirements across 30+ countries. 

For DR Congo, any production implementation must ultimately follow the applicable DGI-approved DEF or homologated SFE/MCF route, with approval and technical compatibility confirmed before go-live.

FAQs

Is e-invoicing mandatory in DR Congo?

Yes. The obligation to issue and require a Facture Normalisée has applied since December 1, 2025, to taxpayers concerned by the DGI rollout, particularly VAT-liable persons and entities.

Who is subject to VAT in DR Congo?

The DGI generally applies VAT to persons and entities carrying out taxable activities with an annual turnover of at least CDF 80 million. Liberal professions are subject to regulations regardless of turnover, while specific rules apply to public-law entities.

Can I issue a regular PDF invoice?

Not by itself. The invoice must be generated through the compliant DGI framework and include the required authentication information, DEF identifier, and QR code.

Can I keep using my existing ERP or billing software?

Yes, potentially. The relevant SFE must comply with DGI specifications, be homologated, and operate through the approved MCF/e-MCF process.

How can I check whether my invoicing solution is approved?

Use the latest DGI list of approved DEF suppliers and homologated SFE solutions and verify the specific solution being deployed.

What happens if I receive a non-compliant supplier invoice?

For a VAT-registered buyer, the main risk is that the related input VAT deduction may be challenged where it is not supported by the required Facture Normalisée.