Democratic Republic of the Congo VAT registration threshold
Democratic Republic of the Congo VAT registration threshold is 80000000 CDF, in force since 23 Feb 2013. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT registration becomes compulsory in the Democratic Republic of the Congo, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
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What this value means
PERIOD BASIS: annual turnover (chiffre d'affaires annuel); the test is 'égal ou supérieur' — exactly CDF 80,000,000 is IN. VAT returns are monthly, due by the 15th of the following month (art. 60 O-L 10/001). Liberal professions are assujettis from the first franc, with no turnover test. Public-law legal persons are within scope except for the activity of their administrative, social, educational, cultural and sports services. Businesses below the threshold may be admitted by OPTION: modalities fixed by Arrêté ministériel n° 008 du 26 janvier 2016 fixant les modalités d'assujettissement à la TVA par option. NON-ESTABLISHED SUPPLIERS: nil threshold in practice. Art. 23 O-L 10/001: a redevable established or domiciled outside the DRC must designate a représentant agréé (approved representative) who is solidarily liable for the tax; failing designation, the VAT and any penalties 'sont payées par la personne cliente' ('are paid by the customer') — i.e. a reverse-charge on the Congolese customer. Services supplied from abroad but used in the DRC are within the territorial scope. IMPORTED DIGITAL SERVICES: no dedicated non-resident digital-services VAT registration regime as at August 2026 — foreign providers of digital services are reached only through the general art. 23 representative/customer mechanism. Do not conflate with the Loi de finances 2025 measures on service providers not established in the DRC, which concern the professional income tax side (withholding on remuneration paid to non-established providers), not VAT. The facture normalisée (standardised e-invoicing) reform — mandatory phase from 1 December 2025 after successive moratoria — changes invoicing compliance for assujettis but not the threshold. Traps: (1) The ORIGINAL 2010 text of art. 14 set the threshold at CDF 50,000,000, and widely-mirrored copies (e.g. the leganet.cd consolidation of O-L 10/001) still show 50m — the figure was raised to 80m by O-L n° 13/007 du 23 février 2013 before wide enforcement matured; always check for the 2013 amendment when a source quotes 50m. (2) VAT itself only entered into force on 1 January 2012 (replacing the ICA), so 2010-dated commentary can describe a pre-launch state. (3) The threshold is in Congolese francs and has never been indexed; CDF depreciation means it now corresponds to well under USD 30,000, sweeping in small traders — do not sanity-check it against CEMAC-style FCFA magnitudes (the DRC is not a CEMAC member and its own 2010 ordinance, not Directive 07/11-UEAC, governs). (4) Liberal professions (lawyers, accountants, etc.) have NO threshold — applying the 80m test to them is wrong. (5) Mining-code and other convention holders enjoy sectoral VAT regimes/exemptions that operate independently of the threshold. (6) DGI practice groups assujettis by tax office size (DGE/CDI), but that administrative segmentation does not alter the statutory 80m line.
Get it programmatically
curl https://afriref.dev/v1/cd/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/cd/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/cd/vat-registration-thresholdOther Democratic Republic of the Congo series: BCC taux directeur (policy rate) · TVA taux normal (standard VAT rate) · SMIG · Public holidays · Inflation en glissement annuel (year-on-year CPI inflation) · Impôt sur les sociétés (IS) · Withholding tax rates · Moratory interest (intérêts moratoires) · IRPP · Statutory social-insurance contributions
The same figure elsewhere: Egypt · Equatorial Guinea · Eswatini · Ethiopia · Gabon · all 34