Standardized invoices: a tool for transparency and tax revenue mobilization without creating a new tax (Op-Ed)

Lionel Kubuya Nyandu, an expert in public policy monitoring and evaluation specializing in Congolese taxation, explains how standardized invoices can help mobilize revenue in the Democratic Republic of the Congo. Issued through a tax electronic device recognized by the DGI and authenticated with a code and QR code, the invoice records transaction parties, goods or services, amounts, and applicable taxes. For VAT, it documents both the tax charged and the tax paid on business purchases, helping tax authorities compare declared sales with invoicing data and identify omissions, inconsistencies, and fraud. The system primarily strengthens oversight of domestic transactions and does not introduce a new tax.