Standardised invoice: what you need to know
Since 2023, the Democratic Republic of the Congo has been rolling out the standardised invoice. Many shopkeepers ask us whether their till is enough. Short answer: a till receipt is not a standardised invoice. Here is what the official framework says, and what MerchantHQ does — and does not do.
What the official framework says
The General Directorate of Taxes (DGI) describes the standardised invoice as “an electronic commercial document, with the security features that guarantee the authenticity and traceability of transactions”, issued “using a Fiscal Electronic Device directly connected to the Tax Administration”.
Who is concerned — according to the DGI: private companies, non-governmental organisations, public companies, public establishments, as well as the actors involved in public spending at central, provincial and decentralised territorial entity level.
What a standardised invoice must carry: the identities of the seller and the customer with their NIF (tax number), the RCCM (trade register number) and the address, the date and the serial number, the detail of the goods or services, the VAT breakdown, and above all — this is what sets the document apart from a simple receipt — the identification number of the device used, its authentication code and a QR code.
The DGI publishes the list of approved suppliers of Fiscal Electronic Devices (DEF) and of approved Enterprise Invoicing Systems (SFE). It is that list — and only that list — which indicates which tools can issue a standardised invoice.
MerchantHQ and the standardised invoice
Let us be direct, because the question deserves a clear answer: MerchantHQ does not issue a standardised invoice and is not an approved Fiscal Electronic Device.
What it does. It records sales, payments, stock movements and customer credit, assigns each sale to its seller, and prints a till receipt on a thermal printer. It is a management and till tool, not a certified tax tool.
Why we say so. A shopkeeper who believed they were compliant because they print receipts with our app would be exposed to a tax reassessment. We would rather lose a sale than let that confusion take hold.
Where we stand. DEF approval is a regulated process, which requires a partnership with an approved supplier and a technical integration with the administration. It is under study on our side. Until it is obtained, this page will stay up to date, and we will not promise anything.
Check on your side
Your obligation depends on your activity, your tax regime and your situation. This page explains the general framework; it does not replace the advice of an accountant or information obtained from your tax centre. If in doubt, contact the DGI.
What your till must handle in the meantime
Even without a standardised invoice, a shop needs to keep usable accounts: that is what makes the tax return possible, and what lets you respond if the administration asks for documents.
Four things matter in daily use: that every sale is recorded at the moment it is taken (not pieced together from memory in the evening), that expenses are noted as they happen, that customer credit is tracked with its age, and that the till total matches the money actually in the drawer.
That is the role of our till and tracking features: to produce a faithful record of the day, which your accountant can use. The calculation of your margins is detailed in our guide on margin and selling price.
Official sources
The points above come from documents published by the General Directorate of Taxes. They are cited so that you can verify them, and because the regulations change: the list of approved devices was updated in September 2026.
Frequently asked questions
Is the standardised invoice mandatory in the Democratic Republic of the Congo?
Yes. The DGI presents the standardised invoice as an ongoing reform, governed by decree no. 23-010 of 3 March 2023 and ministerial circulars of December 2024. Private companies, NGOs, public companies, public establishments and actors in public spending are among the taxpayers concerned.
What is a Fiscal Electronic Device (DEF)?
It is the approved device that issues the standardised invoice. According to the DGI, the invoice is issued using a device directly connected to the Tax Administration, and it carries an authentication code and a QR code. The DGI publishes the list of approved suppliers and approved devices.
Is a till receipt enough as an invoice?
No. A till receipt proves the sale to the customer, but it does not have the value of a standardised invoice: the latter notably requires the seller's and customer's NIF, the RCCM, the VAT breakdown, and an authentication code issued by an approved device. A MerchantHQ receipt does not replace a standardised invoice.
Does MerchantHQ issue standardised invoices?
No, not today. MerchantHQ records sales, payments and stock movements, and produces till receipts. It does not issue a standardised invoice within the meaning of Congolese regulations, and is not an approved Fiscal Electronic Device.
Keep your till in order, starting now
MerchantHQ brings order to sales, stock and customer credit — on an Android tablet, without depending on the network. It is a management tool that prepares your accountant's work; it is not a certified tax tool.
Installation from an APK file: write to us on WhatsApp and we activate your account. The Play Store release is planned once the testing phase is over.
The guides that complete this page
- Calculating your margin and selling price — Margin and markup are not the same thing. Here is how to calculate correctly, with a worked example.
- Tracking customer credit — Unrecorded credit is forgotten credit. A simple method for tracking what customers still owe.
- Running your till without Internet — What to prepare before you open, what keeps working during the day, and how to lose nothing when the network comes back.