Republic of the Congo: VAT on digital services

Threshold and rates (VAT)

Free threshold?

No — Nil-threshold regime

Amount / measure

XAF 0
No registration threshold for non-resident digital-service suppliers — register from the first in-scope supply, regardless of turnover or customer count

Window

No threshold (from the first sale)

Standard rate

18.0%
A single rate of 18% applies to taxable digital services supplied to customers in the Republic of the Congo. No additional surtax under this regime

Who must register

Digital-service operators and platforms with no place of establishment, registered office, or fixed establishment in the Republic of the Congo that supply taxable digital services to, or facilitate transactions with, customers there. The regime covers B2C and B2B, including transactions between platforms. A platform that collects payment and delivers the digital service is liable for 18% VAT on the full amount. A platform that only advertises or intermediates is liable only on its commission or fees; the seller remains liable on its own sale. Food-delivery, accommodation, vehicle-rental and transportation platforms are liable only on their own commissions and fees, even when they collect the full payment. The underlying meal, stay or rental is a physical service in Congo and stays with the local provider under ordinary VAT with the Direction Générale des Impôts et des Domaines (DGID)

Evidence of location

Location is assessed at the time of supply: profile information on the customer’s account; if there is none, device or connection geolocation; IP address; payment-method data (card registration or banking details showing a Congo account or residence); and other commercially available geolocation or verification data collected in the normal course of business. Keep a record of the evidence relied on

Invoicing

Receipts or invoices to individual customers follow the provider’s usual practice. B2B invoices must show the customer’s name, commercial designation and legal-entity identifier, its Congolese VAT or tax number if it has one, a description of the service, the date of supply, the amount charged and the VAT charged

Filing

Quarterly return on the ARPCE portal, including a nil return when there were no taxable operations. Due with payment by the 20th of the month after the quarter. Pay by international bank transfer in EUR or USD and upload proof of payment. Correct errors with an amended return. Keep transaction records, returns and proof of payment for ten years

Effective

2026-07-01. ARPCE Explanatory Note No. 001/ARPCE-DG/26 (dated 2026-01-01) and the Digital VAT portal. The portal FAQ banner, reviewed 2026-11-02, states 18% VAT, quarterly filing, bank transfer in EUR or USD, no minimum threshold and no tax representative

Authority

Postal and Electronic Communications Regulatory Agency (ARPCE) — Digital VAT portal

What Botchannels returns

Ruleset version

2026-10-22.v1

Decision summary

Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.

Product class

Digital service

Support status

Not supported by the free-threshold API — Nil-threshold regime

How to register

Self-register online?

Yes — register online on the ARPCE Digital VAT portal (English and French). No tax representative and no Congolese bank account are required. After approval you receive a unique identification number (NIU) to quote on returns, payments and correspondence. Registration is for this VAT only and does not by itself create a permanent establishment or tax residence in Congo

Resident representative / fiscal agent

Not required. Declare the identity and address of a company representative in Congo only if you already have one

Regime

ARPCE simplified Digital VAT for non-resident digital-service providers (tvadigital.arpce.cg). In force from 2026-07-01 under Explanatory Note No. 001/ARPCE-DG/26

Steps (in order)

1. Confirm you have no establishment in the Republic of the Congo and you supply taxable digital services to customers there, or facilitate those transactions (B2C or B2B)
2. Register online on the ARPCE Digital VAT portal. The public FAQ banner states there is no minimum threshold and no tax representative — https://tvadigital.arpce.cg/
3. Provide the platform’s commercial designation, the operator’s name, main activities, head-office address and contacts, country of registration, foreign tax identification number, any Congo representative (only if you have one), and the company registration certificate (required)
4. After approval, quote the NIU on returns, payments and correspondence. Charge 18% VAT from the first in-scope supply. Keep the customer-location evidence you relied on; it may be requested in an audit
5. Each quarter, including a quarter with no taxable operations, file the return on the portal and pay by international bank transfer in EUR or USD by the 20th of the following month. Upload proof of payment. Correct errors with an amended return on the portal. Keep transaction records, returns and proof of payment for ten years

Documents

• Company registration certificate — Required (KPMG summary of the ARPCE registration list)
• Operator and platform identity — Commercial designation, operator name, main activities, head-office address and contact details
• Home-country tax identity — Country of registration and foreign tax identification number
• Congo representative, if any — Identity and address only where a representative already exists. Appointment is not required

Official processing time

Normally within 48 hours (KPMG summary of ARPCE guidance). The public FAQ page did not publish a service level on 2026-11-02 (unverified)

Official fees

No registration fee is stated on the portal FAQ banner or in the KPMG summary as of 2026-11-02

Portal

https://tvadigital.arpce.cg/

Local bank account

Not required. Pay by international bank transfer in EUR or USD using the unique payment reference generated by the portal, then upload proof of payment

Filing frequency

Quarterly, including nil returns. Return and payment are due by the 20th of the month after the quarter

Payment currency

EUR or USD

Input VAT recovery

Not stated on the ARPCE portal FAQ or in the KPMG summary of Explanatory Note No. 001/ARPCE-DG/26 as of 2026-11-02

Portal language

English and French

Penalties

Not set out in the ARPCE guidance summarised by KPMG (2026-10-30). KPMG notes that the penalty provisions of the general VAT law would likely apply

Firms offering this service

No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.

Official sources

ARPCE Digital VAT portal
ARPCE Digital VAT portal — FAQ banner (reviewed 2026-11-02; FAQ entries empty)
KPMG TaxNewsFlash, 2026-10-30 — nonresident digital services VAT via ARPCE (secondary summary of Explanatory Note No. 001/ARPCE-DG/26)

Last verified: 2026-11-02.

FAQ

Is there a free VAT threshold for foreign digital sellers?

No. Register and charge 18% VAT from the first in-scope supply, whatever the turnover or the number of customers

Is a local tax representative mandatory?

No. Non-resident providers register themselves on the ARPCE Digital VAT portal and do not need a tax representative or a Congolese bank account

What rate applies, and when is the return due?

18%, with no additional surtax. File a quarterly return, including a nil return, and pay in EUR or USD by the 20th of the month after the quarter

Is this tax advice?

No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice