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E-Invoicing In Democratic Republic of Congo

Tax Authority

Department of Revenue and Custom 

Mandatory Status

Mandatory

e-Signature

Mandatory

Archiving

10 years

All VAT registered companies are responsible to work under the actual tax regime which is required to submit their tax returns electronically. Three types of tax returns have different submission deadlines. Personal Income Tax (PIT) is reported monthly Business Income Tax (BIT) and Corporate Income Tax (CIT) are reported quarterly. If submission fails, a penalty will occur.