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12.2. VAT on the Supply of Services by Non-Residents

The supply of services by a non-resident having a PE is subject to VAT in Republic of Congo.

A non-resident taxpayer must appoint a VAT representative, resident in the country and who is jointly responsible for payment of the tax due. The tax due will be paid by the customer on behalf of the non-resident if that person does not appoint such a representative. Failing to appoint a representative, results into the resident customer liable for payment of VAT by application of a reverse-charge mechanism.