Republic of Congo: Nonresident digital services providers must register, collect and remit VAT through ARPCE portal

The Republic of Congo's Postal and Electronic Communications Regulatory Agency (ARPCE) published Explanatory Note No. 001/ARPCE-DG/26 (dated January 1, 2026) and a related FAQ on the Digital VAT Portal. Together they set out how nonresident providers of digital services must register for, collect and remit VAT effective July 1, 2026.

Scope

The regime applies to digital service operators and platforms that have no place of establishment, registered office, or fixed establishment in Congo and that supply taxable digital services to, or facilitate transactions with, customers in Congo. A nonresident platform is one that provides digital services to customers in Congo, either directly or through third-party suppliers using the platform's infrastructure.

Covered services include, among others:

• Online advertising
• User data and database access
• Online intermediation platforms and marketplaces (including food delivery), accommodation rental, vehicle rental, or transportation platforms, with VAT limited to their own commissions and fees – see "Marketplace and platform rules" below)
• Software, SaaS, PaaS and IaaS
• Digital content and streaming
• Web hosting and cloud storage
• Online gaming and betting
• Distance learning
• Communication services
• Business and productivity tools
• Digital security tools
• Virtual events and virtual or augmented reality
• Digital wallet and fintech services, to the extent they are not exempt financial services
• Any other essentially automated service delivered electronically

Business-to-business (B2B) v. business-to-consumer (B2C)

The regime applies to both B2C and B2B sales, including transactions between platforms.

Customer location

A customer's location is assessed at the time of supply, using the following indicators:

• Profile information held on the customer's account
• Device or connection geolocation data, in the absence of profile information
• IP address
• Payment method information, such as card registration data or banking details indicating a Congo-based account or residence
• Other commercially available geolocation or verification data collected in the normal course of business

Commissions, transaction fees, and other financial gains earned by a platform are subject to VAT when the seller or provider, or the buyer or user, is located in Congo at the time the transaction is completed.

Providers should keep a record of the evidence they relied on, as it may be requested in an audit.

Marketplace and platform rules

VAT applies to digital services supplied in Congo by nonresident platforms and to the commissions platforms earn for facilitating or delivering those services. In practice:

• Platforms that collect payment and deliver the service (e.g., video games): The platform is treated as the provider. It is liable for VAT at 18% on the full amount charged to the Congolese consumer.
• Platforms that only advertise or intermediate: The seller remains liable for VAT on its own sale. The platform is liable only on its commission or fees.
• Food delivery and accommodation and vehicle rental platforms: These are treated as online marketplaces. They are liable only on their own commissions and fees, even when they collect the full payment from the customer. The underlying meal, stay, or rental is a physical service in Congo. It remains subject to ordinary domestic VAT, which the local provider accounts for with the Direction Générale des Impôts et des Domaines (DGID).

Registration

No registration threshold applies, so the obligation applies regardless of turnover or the number of customers in Congo. Nonresident providers are directly liable for calculating, collecting, and remitting VAT. They do not need to appoint a tax representative or open a Congolese bank account. Registration is online through the ARPCE Digital VAT Portal at tvadigital.arpce.cg, which is available in English and French.

Providers must supply the following details:

• Platform's commercial designation
• Operator's name
• Main activities
• Head office address and contact details
• Country of registration and foreign tax identification number
• Identity and address of any company representative in Congo, if applicable
• Company registration certificate, which is required

Applications are normally processed within 48 hours. Once approved, the provider receives a unique identification number (NIU) to be quoted on all returns, payments and correspondence. Registration is for VAT purposes only and does not in itself create a permanent establishment or tax residence in Congo.

VAT rate

A single rate of 18% applies to all taxable digital services supplied to customers in Congo, with no additional surtax.

Compliance

• Returns: Quarterly returns must be filed through the portal, including nil returns for quarters with no taxable operations in Congo. Each return shows the platform's identification, the period, the nature of the taxable operations, the total amount excluding VAT, the amount subject to VAT, and the VAT due. Errors are corrected through an amended return filed on the portal.
• Deadlines: Returns and payments are due by the 20th of the month following each quarter.
• Payment: Payment must be made by international bank transfer, in euros or US dollars, using instructions and a unique payment reference generated by the portal. Proof of payment must be uploaded on the portal.
• Records: Providers must keep detailed transaction records, returns, and proof of payment for ten years and make them available to the tax authority or ARPCE on request. Customer lists need not be filed but may be requested in an audit.

VAT invoicing

Receipts or invoices to individual customers follow the provider's usual business practice. For B2B sales, invoices must show the customer's name, commercial designation, and legal entity identifier, its Congolese VAT or tax number (if applicable), a description of the service, the date of supply, the amount charged, and the VAT charged.

Penalties

The guidance does not address penalties. The penalty provisions of the general VAT law would likely apply.

For more information, contact a KPMG tax professional:

Philippe Stephanny | philippestephanny@kpmg.com