Democratic Republic of the Congo – Africa (International) – FAQ

How are Giftcards treated for tax purposes in the Democratic Republic of the Congo (VAT, single-purpose / multi-purpose)?

Giftcards are subject to VAT (TVA), which is charged on redemption. A distinction between single-purpose and multi-purpose Giftcards is not defined by law.

What consumer rights apply in the Democratic Republic of the Congo for expired Giftcards?

There are no statutory rules on expired Giftcards. Merchants must clearly state expiry dates to avoid breaching consumer protection law.

What special rules apply in the Democratic Republic of the Congo to the sale, issuance, or redemption of Giftcards?

The sale of Giftcards is permitted, especially in retail and mobile services. Electronic Giftcards must be registered with the tax authority.

Is there a legal rule in the Democratic Republic of the Congo on the validity period of Giftcards?

In the Democratic Republic of the Congo there is no specific legal rule on the validity period of Giftcards. Under the Civil Code, a general limitation period of three years applies. Merchants must clearly state validity periods and terms.