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12.3. Refund of VAT to Non-Residents

The taxpayer is entitled to offset VAT paid on the purchase of goods and services used for business purposes against VAT charged on sales of goods and /or services. Effective 1 January 2022, VAT paid on behalf of foreign suppliers will not be deductible if the related services are not charged to income tax in the Republic of Congo, subject to the international tax treaties. If VAT paid on purchases exceeds VAT charged on sales, then the resulting VAT credit can be carried forward to adjust in succeeding months.

Non-residents are not allowed to recover VAT if they are not registered in the country.