Republic of the Congo VAT registration threshold
Republic of the Congo VAT registration threshold is 100000000 XAF, in force since 1 Jan 2026. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT registration becomes compulsory in the Republic of the Congo (Congo-Brazzaville), 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, calendar-year basis; the IGF base is fixed 'pour une année civile'). Equals-or-exceeds: at exactly XAF 100,000,000 the taxpayer is in the régime réel and VAT-liable (art. 102 'supérieur ou égal au seuil'; the forfait side is worded 'inférieur à 100 millions'). Crossing: the IGF/forfait 'cesse d'être appliqué dès le premier exercice qui suit celui au cours duquel les limites du chiffre d'affaires... sont dépassées' (ceases from the first financial year following the one in which the limit was exceeded — art. 96/99 mechanics). Falling back below: a réel taxpayer whose turnover drops below the threshold only returns to the forfait after staying below it for two successive financial years (art. 96(3)). IMPORTANT DUAL RULE: the XAF 100M threshold effectively governs natural persons/small businesses; per Article 5 of the VAT law as currently applied (EY Worldwide VAT Guide 2026), all legal persons governed by private law are VAT-liable irrespective of turnover — a company cannot shelter under the threshold. Registration itself (NIU) is universal — EY reports 'no VAT registration threshold' because every business must obtain the NIU; the 100M figure is the liability/régime réel boundary. Option: a below-threshold taxpayer may opt for VAT liability, which immediately takes it out of the forfait (art. 96(2)(a)). NON-ESTABLISHED SUPPLIERS: nil threshold, représentant fiscal pattern. Loi 12-97 art. 9 (official CGI text, finances.gouv.cg): 'Le redevable non-résident est tenu de désigner à l'administration fiscale un représentant solvable accrédité, résidant sur le territoire congolais, qui est solidairement responsable avec lui du paiement de l'impôt. Ce représentant doit être lui-même assujetti à la TVA. En cas de non-désignation d'un représentant, la TVA, et le cas échéant les pénalités y afférentes, doivent être payées par la personne cliente...' (A non-resident taxable person must designate to the tax administration an accredited solvent representative resident in Congo, jointly liable with it for payment of the tax; the representative must itself be a VAT taxable person. If no representative is designated, the VAT and any penalties must be paid by the customer on the non-resident's behalf.) IMPORTED DIGITAL SERVICES: Congo HAS a digital-services VAT regime. The Loi de finances 2024 (loi n°39-2023 du 29 décembre 2023) instituted VAT collection from non-resident suppliers of digital services, collected for the Treasury via the telecoms regulator ARPCE (the LF rectificative 2025, loi n°41-2025, adjusts the repartition key of 'la TVA collectée par l'ARPCE... auprès des entreprises non résidentes fournissant des services numériques'). There is NO turnover threshold for this regime — non-resident suppliers must register (via the ARPCE online portal) from their first taxable transaction with a Congo-based customer; operational registration/compliance was rolled out mid-2026 alongside the certified e-invoicing system (SFEC) mandated by LF 2025/2026 (Comarch regulatory note, 2026). Rate 18% plus 5% centimes additionnels (effective 18.9%). Traps: 1) Old figures still circulate: XAF 60,000,000 was the threshold from 2019 (Avalara reported the raise effective February 2019); before that the forfait ceiling was 40,000,000 (CGI 2012, art. 26) and 30M/20M/10M by activity in the 2000s consolidation — all superseded by the 100M boundary. 2) Do not confuse with the Democratic Republic of Congo's threshold of CDF 80,000,000 (Congolese francs) — secondary aggregators (e.g. Anrok) wrongly show 'CDF 80,000,000' for Congo-Brazzaville. 3) Some 2026 blogs claim '30 millions' as the VAT trigger — that is the pre-2012 forfait boundary, not current law. 4) Threshold direction is regime-based, not registration-based: everyone must register for a NIU; the 100M line decides forfait (no VAT invoicing allowed) vs réel (VAT mandatory) — a forfait supplier showing VAT on an invoice owes it merely for having invoiced it. 5) Legal persons are VAT-liable at any turnover (Article 5 as amended) — the 100M test is only decisive for personnes physiques. 6) Certain trades are excluded from the forfait irrespective of turnover (regulated professions, bakers, works contractors, hardware dealers, wholesalers, importers — art. 96(2)(b)), hence VAT-liable from the first franc. 7) The exact consolidated wording of Articles 5/6 of the VAT law (loi 12-97 as last amended) is not freely downloadable; the 100M figure is fixed by the CGI régime articles restated in the JO LF 2026 and confirmed by EY 2026 — droit-afrique's paid CGI 2026 edition is the convenient consolidation.
Get it programmatically
curl https://afriref.dev/v1/cg/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/cg/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/cg/vat-registration-thresholdOther Republic of the Congo series: Policy rate (BEAC TIAO) · Value added tax (TVA) · Minimum wage (SMIG) · Public holidays · Consumer price inflation (INHPC) · Corporate income tax (impot sur les societes) · Withholding tax rates · Statutory interest (taux d'intérêt légal) · Personal income tax (IRPP / impot sur les traitements et salaires) · Statutory social-insurance contributions
The same figure elsewhere: Rwanda · Senegal · South Africa · Tanzania · Togo · all 34