2026 Budget extends e-invoicing obligations
Cape Verde’s State Budget Law for 2026 strengthens the country’s existing e-invoicing framework by hard-wiring a broader “digital-by-default” rule for invoicing and other fiscally relevant documents:
- Electronic issuance becomes mandatory for all taxpayers: invoices and other tax-relevant documents must be issued electronically, without relying on a separate sector-specific decree or carve-out to trigger the requirement.
- QR code + Unique Document Identifier (IUD/UID) required: electronic invoices and fiscally relevant documents must carry a QR code and an IUD/UID to support authenticity checks and traceability.
The 2026 Budget Law, now effective since January 2026, also signalled a wider compliance push, including enhanced supervisory powers for the Tax Authority over e-invoice issuance
Apr 2023 Tax authorities confirm scope of DEF electronic invoicing obligations
The West African islands of Cape Verde introduced electronic invoicing (Documents Fiscaux électroniques or ‘DFE’) from 2020 for the digital reporting of goods and services supplies. It was phased in, completing December 2022. Taxpayers may use their own adapted accounting software or a free government platform to create approved e-invoices.
The Direção Nacional de Receitas do Estado (DNRE) in March 2023 confirmed that supplies of the following goods and services would be included:
- agriculture;
- fishing;
- industry; and
- real estate
VATCalc’s live VAT invoice transaction and e-invoice tracker on real-time transaction-based tax reporting lists all the countries imposing transaction-based reporting.
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