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:
- 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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