Cuba
CUCuba's taxes rest on Law 113 "Del Sistema Tributario" of 2012, administered by the National Tax Administration Office (ONAT) under the Ministry of Finance and Prices; no e-invoicing obligation was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Oficina Nacional de Administración Tributaria (ONAT)
The national tax administration under the Ministry of Finance and Prices. It handles taxpayer registration, certificates, deferrals, refunds and appeals; its listed channels are offices, phone, email, a website, SMS and phone banking for some tax payments. No invoicing platform is described. Cuba does not use Peppol.
No electronic invoice format stated · Official source: Ministry of Finance and Prices · ONAT
Sources on Cuban invoicing are thin. The official texts reviewed set out taxes and payment duties, such as the fiscal bank account for self-employed workers, but no invoice format or e-invoicing system. Check current rules with ONAT before relying on any electronic invoice process.
Cuba has no Peppol Authority, and no national e-invoicing platform was found.
Legal guide
Tax framework
Law 113 as amendedLaw 113 sets out the taxes, principles and procedures of the tax system. Decree-Law 93/2024, published in Gaceta Oficial No. 78 of 19 August 2024, amended several of its articles, including the taxation of members of micro, small and medium enterprises. It entered into force 30 days after publication.
Official source: Ministry of Finance and Prices · Gaceta Oficial No. 78 of 2024 (Decree-Law 93/2024, Resolution 271/2024)Self-employed workers · fiscal bank account
MandatoryResolution 271/2024 requires self-employed workers to open and declare a bank account at a Cuban commercial bank, treated as a fiscal bank account, and to use it for tax payments and for bank-instrument payments to state entities and for other listed purchases.
Official source: Ministry of Finance and Prices · Gaceta Oficial No. 78 of 2024 (Decree-Law 93/2024, Resolution 271/2024)E-invoicing
No e-invoicing obligation found in the sources reviewedThe Ministry of Finance and Prices' description of ONAT and the 2024 tax measures reviewed do not require structured electronic invoices or their transmission to the tax authority. ONAT's own website could not be reached for this review.
Official source: Ministry of Finance and Prices · ONAT
Timeline
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Law 113 "Del Sistema Tributario"
The law that governs Cuba's tax system is dated this day; it has since been amended by several decree-laws.
Official source: Ministry of Finance and Prices · Gaceta Oficial No. 78 of 2024 (Decree-Law 93/2024, Resolution 271/2024) -
Decree-Law 93/2024 published
The amendment to Law 113 and Resolution 271/2024 on self-employed taxation appeared in the Gaceta Oficial.
Official source: Ministry of Finance and Prices · Gaceta Oficial No. 78 of 2024 (Decree-Law 93/2024, Resolution 271/2024)
Peppol in Cuba
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.