The Democratic Republic of Congo's General Directorate of Taxes (DGI) has introduced an online platform, i-impôts, which allows enterprises to declare and pay taxes electronically. This includes Value-Added Tax (VAT), salary tax, and corporate tax. Once registered, an enterprise commits to declaring taxes only online, except for taxes not available on the platform or in case of a technical issue. The registration process involves a paper form, which can be downloaded from the i-impôts website.
To register, an enterprise must fill out a one-page paper form, "formulaire de souscription à la télédéclaration des impôts," and sign it, committing to respect declaration deadlines, send annexes on time, and not declare taxes on paper unless necessary. The form also requires the enterprise to not send infected files. A second online form allows for changing administrators. The platform can be accessed with a National Identification Number (NIF), email address, and password.
The i-impôts platform provides a video tutorial on tax declaration and offers downloadable Excel models for annexes corresponding to specific business activities. Enterprises must choose the tax type and period, fill out the declaration, and attach the relevant annexe. The DGI verifies declared VAT based on standardized invoices, and since May 15, 2026, a VAT on purchases not matching a standardized invoice may be refused as a deduction.
Tax payments are made through authorized banks after validating the declaration. Enterprises must keep proof of payment, which serves as evidence of timely tax payment. The platform also allows verification of the authenticity of a tax quitus, an attestation proving a taxpayer's compliance, by entering the quitus number. This feature is useful before signing with a supplier or responding to a call for tenders.
As of September 2026, new reduced VAT rates created by the rectified finance law of August 7, 2026, were not yet integrated into i-impôts or standardized invoicing tools. In case of technical issues, enterprises are advised to keep a record of the problem, as the subscription engagement allows for paper declaration when the platform's unavailability is signaled by the DGI.
The DGI's institutional website is dgi.gouv.cd, and NIF requests are made on e-nif.dgirdc.cd. The subscription form does not mention any fees. The designated administrator creates user accesses and manages rights, and can be replaced by filling out the administrator change form.
Enterprises can access the i-impôts platform at i-impots.dgirdc.cd, and for more information on tax obligations and creation procedures, consult the guide on SME taxes and the article on creating a business in the DRC.
Key points
- Enterprises in DRC can declare and pay taxes online via i-impôts platform.
- The platform allows verification of tax quitus authenticity.
- New reduced VAT rates were not yet integrated into i-impôts as of September 2026.
