E-Invoicing in the Republic of Congo: SFEC Rules and 2026 Deadline

The Republic of the Congo (Congo-Brazzaville) has introduced a national certified e-invoicing system called the Système de Facturation Électronique Certifiée (SFEC). The framework was established under Decree No. 2026-101 of 31 March 2026. Businesses within scope must issue certified electronic invoices through approved invoicing software, terminals, or ERP systems connected to SFEC.

SFEC is a real-time invoice-certification framework. A PDF invoice sent by email alone does not meet the requirement. In-scope businesses must connect their invoicing systems to SFEC and issue certified invoices for covered domestic transactions.

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Businesses in scope should connect their invoicing, ERP, accounting, billing, and POS systems to SFEC. The Ministry of Finance introduced the system to strengthen VAT monitoring, secure invoice data, and improve tax compliance.

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What Is E-Invoicing in Congo?

E-invoicing in the Republic of Congo means generating an invoice electronically and having it certified through the national SFEC platform before or as it is issued to the customer. The framework was introduced under Decree No. 2026-101 of 31 March 2026.

Businesses may connect to SFEC through integrated invoicing software, a certified invoicing terminal, or the SFEC web portal, depending on the available onboarding method. The system supports real-time transmission of invoice and transaction data to the tax administration.

E-Invoicing Timeline

• 31 March 2026: Decree No. 2026-101 established the SFEC framework.
• June 2026: The Ministry of Finance began national SFEC awareness activities.
• 1 July 2026: Original planned date for mandatory implementation.
• 1 August 2026: SFEC became mandatory for the first rollout group, including UGE, UME, USTPG taxpayers and their suppliers.

B2G E-Invoicing in Congo

B2G e-invoicing applies where a government supplier falls within the SFEC mandate. Suppliers in scope must issue certified invoices through an SFEC-connected system for covered public-sector transactions.

Suppliers should follow both the SFEC rules and the invoicing requirements stated in the relevant public contract.

B2B E-Invoicing in Congo

B2B e-invoicing is mandatory for businesses included in the first SFEC rollout phase from 1 August 2026. This includes businesses managed by the UGE, UME, and USTPG units, as well as suppliers that provide goods or services to those taxpayers.

In-scope businesses must issue certified electronic invoices through an SFEC-connected solution and transmit transaction data in real time. A normal PDF invoice sent by email is not sufficient on its own.

Invoices should contain the required supplier and buyer details, invoice number and date, description of goods or services, taxable amount, VAT details, and total amount.

B2C E-Invoicing in Congo

B2C e-invoicing applies in the Republic of Congo where a seller is subject to the SFEC framework. The requirement is not limited to sales made to VAT-registered businesses: covered retailers, hospitality providers, service businesses, and online sellers must use an SFEC-compliant invoicing, POS, or billing system to issue certified invoices or receipts for consumer transactions.

Businesses should ensure that retail and online sales workflows transmit the required transaction data through the certified system. A separate consumer-sales process that relies only on paper receipts or emailed PDFs may not meet SFEC requirements.

E-Reporting and VAT Compliance

Periodic E-Filing and Payments Taxpayers must manage compliance through two distinct national digital platforms:

• E-TAX: Large and medium businesses must submit all periodic VAT declarations electronically through this portal.
• FOUTA: All final VAT settlement payments must clear through this secure electronic payment system.

Non-Resident Digital Services Foreign companies selling digital B2C or B2B services in Congo face immediate compliance obligations. There is no minimum registration threshold, and non-resident providers must register via the ARPCE portal to collect and remit the 18% VAT.

Penalties for Non-Compliance

Under the Republic of Congo’s 2025 Finance Law, failure to comply with the obligation to use the SFEC may result in a CFA 50 million fiscal fine. In addition, VAT related to a transaction that does not meet SFEC requirements may be refused as deductible input VAT.

Businesses should retain certified invoice records, ensure systems remain SFEC-compliant, and follow official Ministry of Finance guidance on implementation, contingency procedures, and enforcement.

Your Partner for Congo E-Invoicing

Businesses operating in the Republic of Congo need a reliable approach to SFEC connectivity, invoice-data mapping, real-time certification, ERP and POS integration, VAT reconciliation, exception management, and secure record retention.

DDD Invoices helps businesses connect ERP, accounting, billing, procurement, e-commerce, and point-of-sale systems to scalable invoicing workflows. This helps teams prepare for SFEC and maintain accurate, compliant invoice operations as the mandate expands.

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FAQs

Is e-invoicing mandatory in the Republic of Congo?

Yes. Certified e-invoicing through SFEC became mandatory for the first rollout group on 1 August 2026, including UGE, UME, USTPG taxpayers and their suppliers.

What is SFEC?

SFEC is the Système de Facturation Électronique Certifiée, the Republic of Congo’s national certified e-invoicing system. It connects business invoicing systems to a central platform for real-time invoice certification and data transmission.

Who administers e-invoicing in Congo?

The framework is administered under the authority of the Republic of Congo’s Ministry of Finance, Budget and Public Portfolio.

Is B2B e-invoicing mandatory in Congo?

Yes. It applies to the first SFEC rollout group from 1 August 2026, including UGE, UME, USTPG taxpayers and suppliers to those businesses.

Does SFEC apply to B2C sales?

Yes, where the seller is within scope. SFEC applies to domestic commercial invoicing and is not limited to B2B transactions.

Can businesses issue invoices through a web portal?

Yes. SFEC supports a web portal alongside API integrations and certified invoicing terminals, subject to the available onboarding options for the business.