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SYSCOHADA Accounting & Tax Management for the Democratic Republic of the Congo

CassKai is the financial copilot for Congolese businesses: revised SYSCOHADA accounting, 16% VAT management, DSF preparation, DGI filings, real-time cash monitoring and multi-currency management (CDF / USD). Tailored to the business environment of Kinshasa, Lubumbashi and the provinces.

~105M

Population

~70 Md $

Nominal GDP

16%

Standard VAT Rate

OHADA

OHADA Member (outside CEMAC and UEMOA)

Currency: Franc congolais (CDF) VAT: 16% Standard: SYSCOHADA

Regulations

Revised SYSCOHADA 2017

DR Congo joined OHADA in 2012 and has applied the revised SYSCOHADA since January 1, 2018. The 8-class chart of accounts and standardised financial statements (Balance Sheet, Income Statement, TAFIRE, notes) are mandatory for all economic entities established in DR Congo.

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Congolese General Tax Code

Tax framework administered by the Direction Generale des Impots (DGI) of DR Congo. It governs VAT (16% standard rate), corporate profit tax (IBP / IS at 30%), professional tax on salaries (IPR) and withholding taxes. The Direction Generale des Grandes Entreprises (DGE) handles large taxpayers.

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DR Congo DGI Tax Digitalisation

The DGI of DR Congo is progressively modernising its procedures: e-filing, digitalisation of invoices and tax returns. A more structured e-invoicing reform is under consideration. CassKai anticipates this evolution by already enforcing best practices (sequential numbering, full legal mentions, archiving).

deploying

OHADA Uniform Acts

Set of harmonised legal texts governing business law (commercial law, companies, securities, debt recovery, collective proceedings) across the OHADA region. Directly applicable in DR Congo since the country's accession.

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E-invoicing

DGI RDC - Digitalisation fiscale

The Democratic Republic of the Congo does not yet have a generalised mandatory e-invoicing framework. The DGI is progressively modernising tax e-procedures and the dematerialised transmission of information. A more structured reform (e-invoicing / clearance) is under consideration. CassKai lets you be structured today and ready to adapt quickly should a new obligation be introduced.

Tax Specifics

Taxation in the Democratic Republic of the Congo

  • VAT: standard rate of 16%. Exemptions and reduced rates apply to certain essential goods, financial services and export transactions. Monthly returns are mandatory under the standard regime.
  • Profit Tax (IBP / IS): standard rate of 30% on net taxable profit. The mining and oil sectors follow specific regimes.
  • DSF (Statistical and Tax Return): mandatory annual filing including the SYSCOHADA financial statements (Balance Sheet, Income Statement, TAFIRE, notes). Generally due by April 30.
  • Professional Tax on Remuneration (IPR): withheld at source on salaries following a progressive scale. The employer is responsible for collection and payment to the DGI.
  • Withholding taxes and IERE: applicable in particular to services rendered by non-residents and certain payments. The IERE (Exceptional Tax on Expatriate Remuneration) applies to salaries paid to expatriates.
  • Multi-currency environment: DR Congo allows transactions in USD alongside the Congolese Franc (CDF). Accounting in local currency remains the standard, with precise tracking of foreign-currency transactions and exchange differences.
  • NIF: the Tax Identification Number issued by the DGI is mandatory on every invoice and return. Large taxpayers fall under the DGE.

Frequently Asked Questions

What accounting standard is mandatory in DR Congo?

DR Congo applies the revised SYSCOHADA (OHADA Accounting System) since joining OHADA in 2012 and the entry into force of the revised version on January 1, 2018. This framework is mandatory for all businesses established in DR Congo, regardless of size. CassKai natively integrates the 8-class SYSCOHADA chart of accounts and automatically generates compliant financial statements for DSF filing.

What is the VAT rate in DR Congo and how is it managed?

The standard VAT rate in DR Congo is 16%, with exemptions or specific rates for certain goods and services (essential goods, exports, financial services). CassKai automatically applies the appropriate rate according to the nature of the transaction, calculates collected and deductible VAT, prepares monthly returns and keeps consistency with SYSCOHADA entries.

Does CassKai handle the CDF / USD multi-currency accounting specific to DR Congo?

Yes. CassKai natively handles multi-currency accounting, essential in DR Congo where many transactions are carried out in USD while being consolidated in Congolese Francs (CDF). Exchange rates are updated, currency differences are calculated automatically and reports can be produced in CDF, USD or equivalent value. This is particularly helpful for international groups operating in Kinshasa and the provinces.

Is e-invoicing mandatory in DR Congo?

DR Congo does not yet have a generalised mandatory e-invoicing framework. The DGI is progressively modernising tax e-procedures and a more structured reform (e-invoicing / clearance) is under consideration. CassKai already enforces best practices today (sequential numbering, legal mentions, archiving) and can switch quickly to a clearance model as soon as it is officialised.

What is the IPR and how does CassKai help manage it?

The IPR (Professional Tax on Remuneration) is the tax withheld at source on salaries in DR Congo, following a progressive scale. The employer is responsible for collection and monthly payment to the DGI. CassKai integrates payroll and IPR withholding tracking, produces payment statements and generates the corresponding SYSCOHADA accounting entries to ease monthly filings and internal control.

Is CassKai suitable for a group with a DRC subsidiary and a holding company in France?

Yes. CassKai is particularly suited to this kind of setup: each entity has its own licence with its local accounting standard (SYSCOHADA in DRC, PCG in France) and the parent can activate the consolidation module to produce consolidated accounts under IFRS or CRC 99-02. Multi-currency management (CDF / USD / EUR), intercompany eliminations and translation differences are all supported, with a structure designed for Franco-African groups.

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