DRC — electronic fiscal device
Decree 23/10 requires every VAT-registered taxpayer in the Democratic Republic of the Congo to issue normalised invoices through an electronic fiscal device (DEF) accredited by the Direction générale des impôts, carrying a unique QR. The obligation has been general since August 2025 and penalties apply since 15 May 2026.
| Regime code | cd_def |
| Country | CD |
| Authority | Direction générale des impôts |
| Transport | Accredited device or gateway |
| Covers receipts | Yes |
| Offline | Local signature by the device |
How it works
The DEF is supplied by an accredited manufacturer: a box plugged into the till, or a software gateway (an e-DEF) hosted by the manufacturer. Hela sends every sale to the device, which signs it, transmits it to the DGI and returns the normalised invoice code and the QR, printed on the receipt. The device itself keeps the copy the DGI requires.
Enrolling
- Get a DEF or e-DEF access from an accredited manufacturer, registered under the company's NIF, and collect its address and token.
- Finance → Compliance → DRC → Enable:
| Field | Value |
|---|---|
| Accredited device or gateway URL | http://192.168.1.50:8000 for a box on the local network, or the manufacturer's address |
| Access token | From the manufacturer |
| Device id | The DEF's number, if the gateway serves several |
| Tax identification number | The company's NIF |
What leaves
Every sale and invoice on issue (setting Normalise every sale automatically), with lines, VAT (16%) and the customer (NIF if any). Refunds go as credit notes. The device answers with the code and QR; on refusal, the device's message is shown on the invoice.
Offline
That is the device's advantage: it signs locally. A till with its box but no Internet issues valid normalised invoices; the box transmits to the DGI when it can. A hosted gateway, however, needs the network: sales queue up and leave on reconnection.
Several locations
One DEF per point of sale, in general. Enrol the regime once and set each location's device in Settings → Locations; the sale goes to the device of the location that made it.
Accounting
The SYSCOHADA chart and 16% VAT: see OHADA — SYSCOHADA and Accounting exports.