- VAT exemptions for mineral water produced in Congo and butane gas packaged in Congo as well as all inputs and services contributing to its packaging, as well as the importation of photovoltaic panels by Startups and very small businesses for the needs of their activity; and
- a reduced VAT rate of 5% for:
- certain everyday consumer goods, hereinafter cited in Annex V, as well as diesel and lubricants imported from countries bordering the Republic of the Congo by resident forestry companies;
- the sale and import of milk and cream, including concentrated, non-concentrated, sweetened, and non-sweetened, as well as certain baked goods, rice, and wheat flour; and
- sales and acquisitions of goods and services made by developers and companies established in special economic zones.
Source Orbitax
