- Cabo Verde’s 2027 State Budget proposes further tightening of the e-invoicing regime from January 2027, with VAT timing linked more closely to invoice issuance and accounting records.
- VAT would become chargeable when an invoice is issued within the legal deadline; if contingency invoicing is used, VAT would arise on issuance of the contingency document, but that document would not allow the customer to deduct VAT.
- E-invoices would need prescribed tax-operation and product codes (to be set by Ministerial Order), and purchases would have to be recorded when the electronic invoice is received.
- Non-electronic fiscal documents, where allowed, would need a HASH code for integrity and verification.
- Stricter rules would also apply to self-billing and rental invoices, including prior agreement/supplier acceptance and dedicated invoice series, with rental invoices needing property and contract details.
Source: vatcalc.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Cabo Verde"
- Cabo Verde Proposes VAT Code Amendments on Electronic Invoicing
- Cabo Verde Extends 8% VAT on Electricity and Water Supplies
- Cabo Verde 2027 Budget Proposes New VAT Chargeability and E-Invoicing Rules
- Cabo Verde E-Invoicing Rules and 2026 QR Code Requirements
- Cape Verde Expands E-Invoicing Mandate in 2026 Budget Proposal
