Cg Vat Gst

---
name: cg-vat-gst
description: "Separate ordinary VAT, additional centimes, input-tax restrictions and filing evidence for Republic of Congo. Covers the initial 2026 cash-payment boundary and structural-credit inventory changes alongside expressly historical base-law mechanics. This is a source-cited research draft for the Republic of Congo, country code CG, using fetched official law and authority material. The initial 2026 statutory baseline is distinguished from unresolved later amendments and operating procedures. Trigger phrases include Congo-Brazzaville tax, tax calculation, tax return, source verification and country compliance. It is general reference, with explicit partial coverage and no accountant attestation. Use the linked country Guides for related jobs and obtain the missing facts before calculating or filing."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cg-vat-gst"
  jurisdiction: "CG"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Republic of Congo VAT and Additional Centimes 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.

**Draft scope:** Businesses making Congo taxable economic supplies/imports. This draft combines fetched initial 2026 changes with a historical ministry VAT compilation and official calendar; the full 2026 consolidated operational rule set remains partial. Independent pack review is pending. Initial 2026 law is not represented as a fully consolidated or operational 2026 position.

## Who this applies to

Businesses making Congo taxable economic supplies/imports. This draft combines fetched initial 2026 changes with a historical ministry VAT compilation and official calendar; the full 2026 consolidated operational rule set remains partial.

## Rates, bands and thresholds

| Item | Rule and conditions | Authority |
|---|---|---|
| Ordinary VAT and additional centimes | The ministry-hosted VAT law 17 states ordinary 18%; the 2026 state-invoice rule 7.2.4(d) repeats 18% of the pretax price and centimes at 5% of VAT. VAT 36B says centimes are non-deductible. Thus an ordinary 18%-rated transaction has VAT 18% plus centimes 0.9% of base, not 23% of base. The complete later amendment chain is not closed. | [Historical VAT17,36B](https://www.finances.gouv.cg/sites/default/files/documents/CGI%20Tome%20I.pdf); [Finance Act2026 7.2.4(d)](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger V01 |
| Other rates require classification | The ACPCE 2026 calendar lists 5% reduced and 0% VAT alongside 18%. The 2026 Finance Act replaces Annex 3(exempt essential goods) and Annex 5(reduced-rate ordinary-consumption goods). A listed tariff code and actual product must be matched before selecting relief; old forestry/SEZ and export eligibility are not fully verified here. | [ACPCE2026 calendar p2](https://acpce.cg/wp-content/uploads/2026/02/Calendrier-des-obligations-fiscales-et-sociales-au-titre-de-lannee-2026.pdf); [Finance Act2026 VAT Annexes3,5](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger V02 |

## The base

Classify the supply and tax point before choosing a rate. V01 establishes the ordinary VAT/centimes arithmetic; V02 requires actual tariff/relief evidence. Separate deductible VAT from non-deductible centimes. Apply V05 and all other input restrictions; do not claim that merely staying under the cash boundary proves input eligibility.

| Item | Rule and conditions | Authority |
|---|---|---|
| Economic operations and base | The ministry compilation's VAT 1–5 includes remunerated independent economic supplies of goods/services, imports and specified self-supplies. 12 uses consideration for goods/services and nearest-XAF 1,000 base rounding; 13 includes customs value plus duty/excise for imports. The compilation is a historical baseline, not a 2026 consolidation. | [VAT1–5,12–13 in ministry compilation](https://www.finances.gouv.cg/sites/default/files/documents/CGI%20Tome%20I.pdf); ledger V03 |
| Tax event versus exigibility | In the historical compilation 10–11, delivery is the goods event and service performance is the service event; goods tax is generally exigible at delivery and services/works at receipts including advances, with a permitted debits basis. Imports are exigible at customs consumption declaration. Do not confuse invoice issue with every liability date; later changes remain to reconcile. | [VAT10–11 in ministry compilation](https://www.finances.gouv.cg/sites/default/files/documents/CGI%20Tome%20I.pdf); ledger V04 |
| 2026 cash input restriction | The 2026 amendment to VAT 24 excludes input tax on cash-paid expenses whose amount EXCEEDS XAF 200,000. At exactly 200,000 this particular exclusion is not triggered; other input conditions still apply. The IS deduction boundary in CGI 25 is different and excludes cash at equality. | [VAT24(1)(7) as amended2026](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger V05 |
| Ordinary invoice/input evidence baseline | Historical 27bis–29 requires source invoices, provider and customer identification, serial/date, goods/services, pretax base, rate/tax and total, plus actual import documents where relevant. 28 requires 10 year records extended for outstanding VAT-credit periods. Current SFEC rollout is unresolved; these old invoice particulars alone are not a complete certified 2026 invoice specification. | [VAT27bis–29 in ministry compilation](https://www.finances.gouv.cg/sites/default/files/documents/CGI%20Tome%20I.pdf); ledger V09 |

## Deadlines and filing

V07–V09 give historical statutory mechanics and the observed 2026 calendar. Assemble registration proof, invoice/input schedules, import receipts, returns, payment references and any structural-credit inventory notice. Current portal, prescribed forms/fields, receipts and SFEC transition are not confirmed.

| Item | Rule and conditions | Authority |
|---|---|---|
| 2026 structural-credit inventory | Where structural VAT credits are observed in the October VAT declaration,29(4) requires an annual physical stock/fixed-asset inventory in the tax administration's presence. Present the operations to it at least 20 days before work starts. Failure to conduct the required inventory cancels the VAT credit at 31December. | [VAT29(4) as amended2026](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger V06 |
| Registration and input schedules baseline | Historical VAT 27 requires an existence/registration request within 15 days of starting activity; 27bis requires a prescribed detailed input schedule with local supplier/invoice/tax details or import declaration/receipt details, failing which deductions are restored ex officio. Actual NIU terminology, threshold and current registration/electronic form process must be reconciled before filing. | [VAT27–27bis in ministry compilation](https://www.finances.gouv.cg/sites/default/files/documents/CGI%20Tome%20I.pdf); ledger V07 |
| Monthly returns baseline | Historical 31 requires the prescribed return and spontaneous payment within 15 days of the following month; 31bis requires a return even for a nil month. The official 2026 calendar also lists VAT by 15th of the month. This does not substantiate the old 20th date or close portal/current-form verification. | [Historical VAT31–31bis](https://www.finances.gouv.cg/sites/default/files/documents/CGI%20Tome%20I.pdf); [ACPCE2026 calendar](https://acpce.cg/wp-content/uploads/2026/02/Calendrier-des-obligations-fiscales-et-sociales-au-titre-de-lannee-2026.pdf); ledger V08 |

## Penalties and interest

V06 has a specific credit-cancellation consequence; V07 records the input-schedule restoration rule. General current late-filing, payment, refund and false-invoice sanctions remain on hold.

## Cross-border points

Imported-service representative/reverse-charge scope, export evidence/refunds, CEMAC supplies and special-zone/forestry relief are not fully consolidated. Do not use the old broad imported-services reverse-charge sentence as a verified 2026 instruction.

## Two worked examples that recompute

### 1. Ordinary VAT invoice

Assume a correctly classified ordinary-rated domestic supply with pretax base XAF 1,000,000. V01 produces VAT 180,000 and centimes 9,000, for total 1,189,000. The 5% centimes are on VAT, not on the pretax base.

```oa-check
name: Ordinary VAT invoice
inputs:
  base: 1000000
steps:
  - vat: base * 0.18
  - centimes: vat * 0.05
  - invoice_total: base + vat + centimes
expected:
  vat: 180000
  centimes: 9000
  invoice_total: 1189000
```

### 2. Decision: separate cash boundaries

Assume an otherwise fully eligible input expense at exactly XAF 200,000, including supported VAT 30,000. Under V05 the 2026 VAT cash exclusion alone disallows 0 because the amount does not exceed the boundary; at 200,001 it disallows the whole otherwise eligible 30,000. For IS the same 200,000 cash expense fails C04 at equality. A qualifying non-cash method avoids this particular cash restriction in either tax, but does not dispense with other evidence.

```oa-check
name: Decision: separate cash boundaries
inputs:
  eligible_vat: 30000
steps:
  - vat_disallowed_at_boundary: 0
  - vat_disallowed_above_boundary: eligible_vat
  - difference: vat_disallowed_above_boundary - vat_disallowed_at_boundary
expected:
  vat_disallowed_at_boundary: 0
  vat_disallowed_above_boundary: 30000
  difference: 30000
```

## Ask the client first

- Goods/services/import and actual place/date of supply?
- NIU, registration, turnover and current regime?
- Tariff codes and actual exemption/reduced-rate evidence?
- Input documentation, payments and outstanding credits?
- SFEC/inventory notices and prior declarations?

## Sources

| Source and portion actually read | Official URL | Read on |
|---|---|---|
| ACPCE 2026 fiscal and social calendar. All five pages OCR after 180-degree correction; annual/monthly/varied deadlines and rate table. Conflicts with statute are recorded, not silently resolved. | https://acpce.cg/wp-content/uploads/2026/02/Calendrier-des-obligations-fiscales-et-sociales-au-titre-de-lannee-2026.pdf | 2026-11-01 |
| Ministry-hosted CGI Tome I, posted 28 March 2021. Historical compilation only: VAT law arts 5,7,12–24,27–36B. No claim that posting date identifies a 2021 consolidated edition or closes later amendments. | https://www.finances.gouv.cg/sites/default/files/documents/CGI%20Tome%20I.pdf | 2026-11-01 |
| Finance Act 42-2025, official gazette special 3-2026. Enacted initial 2026 law: cover; art 5; art 47 replacement CGI 2–11,15–19,21,25,42,45–49,69–86A,86C–G,92–92E,93–99,102,104–110A,111C–116I,128–131(excerpts through part 6); amendments 374ter and VAT 24/29; state invoice rule 7.2.4; final arts 61–62. Focused provisions with neighbors, not all fiscal schedules or all 116pages read. | https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf | 2026-11-01 |

Figure/rule quotations and source hashes: [country ledger](../../evidence/ledgers/republic-of-congo-draft-20261101/cg-vat-gst.md). Every worked figure is conditional on the stated example facts.

Not yet confirmed: Later 2026 rectification and complete 2021–2026 VAT amendment chain; general liability threshold/boundary; reduced-rate, export, forestry/SEZ and exempt-supply conditions; imported-service representative/reverse-charge procedure; refunds and input restrictions outside fetched sections; operative forms/portal/boxes; SFEC rollout and full penalty rules. Historical clauses are labelled baseline, not certified operative 2026 filing advice.

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

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. 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 `cg-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cg-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.