Companies in Congo already covered by the certified electronic invoicing system will face non-compliance penalties from 31 October, the Directorate General of Taxes and State Property said at a meeting held in Pointe-Noire on 20 October. The authority says 1,335 businesses are connected.
SFEC has been mandatory since 1 August for large and medium-sized companies as well as oil and oil-services operators. The official portal sets 1 December as the deadline for very small businesses, independent traders and artisans. The 31 October warning therefore concerns categories already included in the first phase.
Each invoice issued through an approved solution is certified and automatically transmitted to the tax authority. The system is designed to provide real-time monitoring of transactions and value-added tax.
A tax note from law firm CLG, citing the general tax code and VAT law, says an uncertified invoice may prevent deduction of the expense for corporate tax and block VAT deduction. It also cites a tax fine of 50 million CFA francs for breaching the obligation.
Businesses can use the e-Invoice portal, an interface linked to their management software or certified terminals. Production access follows testing and a compliance review by the tax authority.
Buildings and traffic on Amilcar-Cabral Avenue in Brazzaville on 29 April 2022. Archive photograph unrelated to the SFEC rollout. Prével EPOTA / Wikimedia Commons, CC BY-SA 4.0. WebP variant without upscaling.
