Pursuant to Instruction No. 0339 as published by the Congolese Ministry of Finance, Budget, and Public Portfolio on March 18, 2024, non-resident suppliers of electronic services in the Democratic Republic of the Congo to both registered and non-registered customers are now required to register, collect, and remit VAT. Online marketplaces are also required to charge and collect VAT on supplies made through their electronic platforms. Non-resident suppliers are required to appoint a tax representative. These rules are generally effective from January 1, 2024.
Instruction No. 0339 can be found here (in French).
