Cd Vat Gst

---
name: cd-vat-gst
description: "Prepare a source-bound VAT research workpaper for DR Congo transactions in 2026. Use this Guide to screen mandatory registration and voluntary options, classify supplies, compare the original and August rectifying rate schedules, test selected invoice and payment conditions, and prepare the monthly declaration. It includes two computations covering net VAT and a transaction-date rate decision. The workpaper distinguishes enacted text from an established operative position: the carried 2025 provisions, complete exemption and deduction rules, rate implementation, imported-service collection and authenticated filing remain unresolved. It is suitable for research and preparation, with the stated holds resolved before anyone invoices, deducts, pays or files using its figures."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cd-vat-gst"
  jurisdiction: "CD"
  tax_year: "2026"
  last_updated: "2026-11-03"
---

# DR Congo VAT: registration and monthly research workpaper v1.1

> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

## Who this applies to

**RESEARCH HOLD.** This is a workpaper of the identified primary texts, not a consolidated current-law opinion. Finance Law 25/060 article 16 carries specified provisions of Law 24/011 and rectifying Law 25/044 into 2026. That full chain has not been reconciled. The original Finance Law starts on 1 January 2026; rectifying Law 26/032 starts on its promulgation, 7 August 2026. Keep transactions on each side of that date separate. The applicable tax point, all intervening rules and implementing orders must be established before choosing an operative rate. [25/060 arts.16,88](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lf_2026_recettes.pdf); [26/032 arts.49–51](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lfr_2026/lfr_2026_recettes.pdf).

DGI identifies independent habitual or occasional taxable economic activity, including public bodies, as within VAT. Public administrative, social, educational, cultural and sports services have a specific competition condition, not blanket public-body immunity. The cited article 14 threshold is inclusive: annual turnover **equal to or above CDF 80,000,000**, not only above it. Liberal professions are covered regardless of turnover. [DGI scope page](https://dgi.gouv.cd/taxe-sur-la-valeur-ajoutee-tva/); [001/2012 art.1 replacing VAT art.14,PDF 3](https://dgi.gouv.cd/wp-content/uploads/2025/10/ord-loi-001.pdf).

Below that threshold an express application can obtain an option under regulatory conditions. It lasts two years unless revoked by the administration. Falling below the threshold does not immediately end existing liability: the cited text retains status for the following two years. The minister can change the threshold by order; this draft has not proved the complete later-order chain. [VAT art.14 as replaced, PDF 3](https://dgi.gouv.cd/wp-content/uploads/2025/10/ord-loi-001.pdf).

## Rates, bands and thresholds

These are the **two enacted-text schedules**, conditional on the legal-chain and tax-point checks above. They do not authorise a rate solely from a calendar date.

| Item and conditions | Original 25/060 schedule | 26/032 replacement schedule | Official source |
|---|---|---|---|
| Ordinary taxable operations outside reduced/zero categories | 16% | 16% | [25/060 art.46,PDF 32–35](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lf_2026_recettes.pdf); [26/032 art.13,PDF 8–10](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lfr_2026/lfr_2026_recettes.pdf) |
| Brown rice, tariff 1006.20.00, within the named table | 1% | 8% on acquisitions and sales | [25/060 art.46,PDF 33](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lf_2026_recettes.pdf); [26/032 art.13,PDF 9](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lfr_2026/lfr_2026_recettes.pdf) |
| Domestic air tickets | 5% | 5% | [25/060 art.46,PDF 35](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lf_2026_recettes.pdf); [26/032 art.13,PDF 10](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lfr_2026/lfr_2026_recettes.pdf) |
| Inputs for local cement manufacture | 1% on the original category | 5% on the enumerated cement inputs and sale wording; classify each item, do not assume every construction input qualifies | [25/060 art.46,PDF 35](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lf_2026_recettes.pdf); [26/032 art.13,PDF 10](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lfr_2026/lfr_2026_recettes.pdf) |
| Raw agricultural products and agro-industry inputs, including fertiliser/agricultural equipment | Original specific 1% category | That general bullet is not reproduced in the replacement. Do not continue 1% from the original bullet alone | [25/060 art.46,PDF 35](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lf_2026_recettes.pdf); [26/032 art.13,PDF 8–10](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lfr_2026/lfr_2026_recettes.pdf) |
| Industrial raw materials | Original listed copper/tin/lead/aluminium/zinc category for development of local industry at 1%; this wording does not itself impose the rectifier's local-acquisition condition | Listed local copper/tin/lead/aluminium/zinc/tantalum acquisitions at 1%, only listed tariff/designation items and subject to the acquisition-quota mechanism | [25/060 art.46,PDF 34](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lf_2026_recettes.pdf); [26/032 art.13,PDF 9–10](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lfr_2026/lfr_2026_recettes.pdf) |
| Palm-oil refining inputs; locally produced refined oils | No separate palm-oil bullet in the original replacement | 1%; input list requires ministerial order, and the benefit carries the acquisition-quota condition | [26/032 art.13,PDF 10](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lfr_2026/lfr_2026_recettes.pdf) |
| Construction materials/services for public infrastructure projects of national interest | 1% | 1%, subject to the acquisition-quota mechanism and proved project qualification | [25/060 art.46,PDF 35](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lf_2026_recettes.pdf); [26/032 art.13,PDF 10](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lfr_2026/lfr_2026_recettes.pdf) |
| Exports and assimilated operations | 0% | 0%; prove classification and export, not merely a foreign customer | [25/060 art.46,PDF 35](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lf_2026_recettes.pdf); [26/032 art.13,PDF 10](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lfr_2026/lfr_2026_recettes.pdf) |
| Registration threshold and exceptions | CDF 80,000,000 annual turnover, inclusive; liberal professions regardless of turnover; option/retention conditions above | Current DGI page repeats the threshold; full subsequent-order reconciliation remains held | [VAT art.14 as replaced, PDF 3](https://dgi.gouv.cd/wp-content/uploads/2025/10/ord-loi-001.pdf); [DGI scope](https://dgi.gouv.cd/taxe-sur-la-valeur-ajoutee-tva/) |

The rice row is a usable classification example, not an exhaustive product catalogue. For other food, fish, meat, milk, water, salt, soap and matches, compare the **actual tariff and description in both tables**. The rectifying table has numbering/code inconsistencies; do not repair them by guessing a tariff. Its 1% benefit is expressly conditional on a quota mechanism whose practical operation is fixed by ministerial order. Obtain that order and eligibility evidence before applying it. [26/032 art.13,PDF 8–10](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lfr_2026/lfr_2026_recettes.pdf).

## The base

1. Classify the operation first. The cited article 6 covers transfer of the power to dispose of tangible goods as owner, including exchanges, company contributions, hire purchase, asset disposals and exports. Article 8 treats services as operations other than tangible-goods deliveries and includes professional services, rentals, transport, telecommunications and construction. An exemption needs its own full current legal basis. [001/2012 art.1 replacing VAT arts.6,8,PDF 1–2](https://dgi.gouv.cd/wp-content/uploads/2025/10/ord-loi-001.pdf).
2. Include self-supplies in the screening and reporting schedule. The 2026 addition defines production of fixed assets as manufacturing one's own tangible or intangible assets with resources, time, expertise and means, with or without third parties. Do not infer that a self-produced asset has no VAT consequence. [25/060 arts.45,48,PDF 32,35–36](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lf_2026_recettes.pdf).
3. Use a separately supported taxable base and tax point for each transaction, then apply its established rate. The August addition to article 28 expressly includes applicable taxes, duties and excises in the base, excluding VAT itself. The complete article 28 and valuation/tax-point chain are not reconstructed here; a receipt total is not automatically the taxable base. [26/032 art.12,PDF 8](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lfr_2026/lfr_2026_recettes.pdf).
4. Compute output VAT less **eligible, supported** input VAT. DGI describes that netting method. A cost with VAT is not automatically deductible. The cited article 38 requires a proper taxable-supplier invoice or equivalent with tax number; foreign-provider invoices have a specific tax-number exception and regulatory liquidation rules. Imports use the customs consumption declaration, and self-supplies use a self-invoice. [DGI VAT method](https://dgi.gouv.cd/taxe-sur-la-valeur-ajoutee-tva/); [VAT art.38 as replaced, PDF 8](https://dgi.gouv.cd/wp-content/uploads/2025/10/ord-loi-001.pdf).
5. Preserve customs proof of actual exports before treating related deductions as finally acquired. Screen the full exclusions: article 41 lists lodging, catering, entertainment, personnel/private use, petroleum and related costs with specific professional/use exceptions; article 42 separately covers passenger vehicles and transport with stated exceptions. Mixed-use prorata and current exclusions need their own schedule. [VAT arts.39,41–42 as replaced, PDF 8–10](https://dgi.gouv.cd/wp-content/uploads/2025/10/ord-loi-001.pdf).
6. Reject VAT on an invoice issued by an entity unfindable at its notified address or where the invoice's address cannot be found, under the 2026 addition to article 42. Separately prevent reusing the same invoice/customs declaration for deduction; the 2026 addition extends the article 74 sanction to duplicate use. Neither a supplier listing nor a paid invoice alone proves every deduction condition. [25/060 arts.47,50,PDF 35–37](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lf_2026_recettes.pdf).
7. The cited 2012 article 59 bis requires transactions of at least CDF 1,000,000 **between VAT taxable persons** to use cheque, transfer or bank card. Article 74 bis denies deduction for breach, and the minister can change the threshold. Check the later-order/current-law chain before relying on that historical threshold. The second example isolates the rule's consequences; it does not certify current eligibility. [001/2012 art.3,PDF 12](https://dgi.gouv.cd/wp-content/uploads/2025/10/ord-loi-001.pdf).

Do not self-authorise a cash refund from a negative calculation. The cited 2012 text has request, claimant, investment, timing and limit conditions, and its current consolidated operation is not established here. [VAT art.64 as replaced, PDF 11](https://dgi.gouv.cd/wp-content/uploads/2025/10/ord-loi-001.pdf).

## Deadlines and filing

The 2026 replacement of article 60 requires a monthly prescribed declaration, in duplicate, **by the fifteenth of the following month**, accompanied by payment. File a nil declaration marked “Néant” when there were no taxable operations. Self-deliveries and self-services are also declared. This filing month is not proof of the separate tax point or deduction period. [25/060 art.48,PDF 35–36](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lf_2026_recettes.pdf).

Prepare the sales/rate/tax-point register, invoice and customs evidence, self-supply schedule, deduction restrictions, payments and prior-period reconciliation. Obtain the administration's current form and any electronic-filing mandate. The DGI page labels declaration/registration resources and links the public [i-Impôts entry](https://i-impots.dgirdc.cd/); the authenticated form, fields, payment reference, submission response and receipt have not been observed. Record actual filing and bank acknowledgements before calling the job complete. [DGI resource page](https://dgi.gouv.cd/taxe-sur-la-valeur-ajoutee-tva/).

At ordinary importation the cited 2012 article 61 requires declaration and payment before goods are removed; the 2026 article 62 provides a distinct mining mechanism excluding petroleum, with implementing modalities set by order. Route mining imports/local manufactured acquisitions and suspensions for separate specialist work rather than applying the ordinary process automatically. [VAT art.61 as replaced, PDF 10](https://dgi.gouv.cd/wp-content/uploads/2025/10/ord-loi-001.pdf); [25/060 art.49,PDF 36](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lf_2026_recettes.pdf).

## Penalties and interest

Keep registration, late declaration, late payment, unsupported deduction and duplicate-document exposures separate. The cited 2012 replacement article 69 states a registration-declaration fine, while articles 59 bis/74 bis link nonbank payment to lost deduction. This draft does not establish the current consolidated fine/interest amounts, appeal process or article 74 amount. Do not give an unsupported numerical penalty or assume none is due. [001/2012 arts.1,3,PDF 11–12](https://dgi.gouv.cd/wp-content/uploads/2025/10/ord-loi-001.pdf); [25/060 art.50,PDF 36–37](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lf_2026_recettes.pdf).

## Cross-border points

The 0% category is exports **and assimilated operations** under the actual law, not every service billed abroad. Article 39 requires customs evidence for final export-related deductions. The foreign-invoice tax-number exception in article 38 does not alone prove who accounts for imported-service VAT, its territory/tax point or the reverse-charge return boxes. Those collection/representative rules remain held; resolve them before paying a foreign supplier. [VAT arts.38–39 as replaced, PDF 8](https://dgi.gouv.cd/wp-content/uploads/2025/10/ord-loi-001.pdf); [26/032 art.13](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lfr_2026/lfr_2026_recettes.pdf). The [cross-border payment Guide](cd-cross-border.md) addresses a separate income-tax classification job.

## Two worked examples that recompute

Both cases are invented conditional research inputs. Assume the full applicable-law chain, period, tax point and ordinary classification are independently established, no exemption/suspension or special mechanism, and the input stated as deductible passes all current tests. These are not approved tax bills.

### 1. Standard-rate monthly reconciliation

Assume CDF 10,000,000 supported tax-exclusive ordinary sales, CDF 640,000 eligible input VAT and CDF 160,000 VAT on a supplier invoice denied under the unfindable-address rule. Output is CDF 1,600,000. Deduct only CDF 640,000, leaving CDF 960,000. Deducting the rejected invoice would understate this workpaper by CDF 160,000. Preserve the rejection and its evidence with the declaration schedule.

```oa-check
name: Standard VAT with separately rejected supplier invoice
inputs:
  sales_base: 10000000
  eligible_input_vat: 640000
  rejected_invoice_vat: 160000
steps:
  output_vat: sales_base * 0.16
  net_vat: output_vat - eligible_input_vat
  incorrect_net: output_vat - eligible_input_vat - rejected_invoice_vat
  understatement: net_vat - incorrect_net
expected:
  output_vat: 1600000
  net_vat: 960000
  understatement: 160000
```

### 2. Decision: rice rate version and payment control

Assume one CDF 2,000,000 tax-exclusive supply of qualifying tariff 1006.20.00 rice in each of two independently established tax periods, one governed by the original rate text and the other by the rectifier. Original-text output is CDF 20,000; rectifier-text output is CDF 160,000, a CDF 140,000 difference. A purchaser considering an otherwise deductible CDF 2,000,000 purchase of the same rice at the illustrated 8% rectifier rate, between VAT taxable persons, tests bank transfer against cash under the cited article 59 bis: if that historical rule is proved applicable, cash loses CDF 160,000 deduction while a compliant transfer preserves that condition only. Neither the transfer nor this example proves every deduction condition. Stop if the rate period or current payment rule is unresolved.

```oa-check
name: Conditional rice rate version and cash versus bank deduction control
inputs:
  rice_base: 2000000
steps:
  original_text_vat: rice_base * 0.01
  rectifier_text_vat: rice_base * 0.08
  version_difference: rectifier_text_vat - original_text_vat
  bank_case_potential_deduction: rectifier_text_vat
  cash_case_deduction: 0
  deduction_at_risk: bank_case_potential_deduction - cash_case_deduction
expected:
  original_text_vat: 20000
  rectifier_text_vat: 160000
  version_difference: 140000
  deduction_at_risk: 160000
```

## Ask the client first

- What is the transaction period, tax point, product tariff/description, service destination and contractual price basis?
- What are annual turnover, profession, existing VAT status, option decision and any later reduction in turnover?
- Are there exports, imports, self-supplies, exempt/mixed activities, mining transactions or a reduced-rate/quota authorisation?
- Which invoices/customs declarations, supplier address evidence, payment methods and prior deductions support each input claim?
- What form, tax-office instruction, filing mandate and actual payment/submission acknowledgements apply?

## Sources

| Source and actual read scope | URL | Read on |
|---|---|---|
| DGI VAT page, scope, turnover/professions, netting and public resource labels; no authenticated filing | https://dgi.gouv.cd/taxe-sur-la-valeur-ajoutee-tva/ | 2026-11-01 |
| 001/2012, actual 12-page amendment read through: replacement arts.6,8,14–19,38–42,45,61,64,69; added 59 bis/62 bis/74 bis and commencement. Historical baseline, not a current consolidation | https://dgi.gouv.cd/wp-content/uploads/2025/10/ord-loi-001.pdf | 2026-11-01 |
| Finance Law 25/060, arts.16,45–50,88; rate tables visually inspected; no claim to reading all annexes | https://www.budget.gouv.cd/wp-content/uploads/budget2026/lf_2026_recettes.pdf | 2026-11-01 |
| Rectifying Law 26/032, arts.12–13 and 49–51; PDF 8–10 rate tables and conditions visually inspected, including code/numbering inconsistencies | https://www.budget.gouv.cd/wp-content/uploads/budget2026/lfr_2026/lfr_2026_recettes.pdf | 2026-11-01 |

Not yet confirmed: full carried 24/011/25/044 chain and later VAT orders; original-law/current consolidated exemptions, territory, tax points, valuation and all deduction/pro-rata conditions; precise treatment of all table anomalies; quota and palm-input orders and rate transition implementation; imported-service/reverse-charge/representative rules; current registration form/timing, e-invoicing/e-filing rollout mandate and authenticated submission; consolidated penalties/refunds and mining/suspension procedures. The source-year label does not close VAT coverage or authorise invoicing/filing.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-03. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cd-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cd-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.