The Democratic Republic of Congo (DRC) is intensifying its efforts to improve tax revenue mobilization. Starting in March 2026, the Ministry of Finance launched a support program focused on standardized invoicing, distributing 4,000 electronic tax devices. This initiative aims to modernize the tax system and increase the efficiency of tax collection throughout the country.
On September 5, 2024, the General Directorate of Taxes (DGI) announced the launch of the first phase of its e-invoicing system, known as the "Facture Normalisée," along with the use of electronic fiscal devices. This initial phase specifically targets companies selected according to predefined criteria by the tax administration. For businesses without invoicing software, "e-UF" (Electronic Invoicing Units) have been approved, while companies equipped with such software can use "e-MCF" (Billing Control Modules).
Training sessions were organized in early September to familiarize taxpayers from large and medium-sized enterprises with these new tools. The objective was to prepare them for the use of e-UFs, fiscalized devices enabling the issuance of invoices compliant with tax requirements, and e-MCFs, designed for better integration with existing electronic invoicing systems.
In 2023, the DRC's tax revenues reached 8.039 billion Congolese francs ($3.2 billion) between January and September, representing 74% of the initial target for that period. The Directorate of Large Enterprises (DGE) mobilized nearly 71% of its target, while the urban and provincial directorates (DPI/DUI-K) posted an execution rate of 95.33%. The Congolese government expects to collect 12,833.9 billion Congolese francs in taxes this year, in accordance with the 2023 Finance Act, incorporating significant revenues from the mining sector.
The implementation of these electronic devices is part of a broader strategy to improve domestic revenue mobilization. In July 2025, the World Bank highlighted that the DRC's tax revenues accounted for 12.5% of GDP, compared to an average of 16% for Sub-Saharan Africa. Streamlining tax incentives could improve the effectiveness of tax policies and pave the way for future tax rate reductions. The implementation of mandatory e-invoicing should help the DRC increase its tax-to-GDP ratio, which was 13.7% in 2023.
The government forecasts an increase in the tax burden rate, from 10.5% in 2021 to 14.8% in 2022, compared to an average of 17.6% for the Sub-Saharan Africa region. The use of these new tools should not only facilitate tax collection but also improve the transparency and traceability of commercial transactions. The next step will be to extend the system to other taxpayer groups, although details have not yet been announced.
