Cape Verde

CV

Cape Verde runs a real-time clearance model in which the tax administration (DNRE) authorises every signed XML invoice and tax-relevant document on its e-Fatura platform before it is issued, with mandatory adhesion phased in from 2021 to 2022.

Guide reviewed .

Invoicing and electronic documents

e-Fatura (Plataforma Eletrónica)

The DNRE platform that receives each invoice or tax-relevant document, checks the issuer's registration, accreditation, digital signature and file structure, and authorises its use in real time before it is made available to the recipient. It is a national clearance system with no Peppol connection described in the sources reviewed.

XML defined by DNRE's published XSD packages (latest listed 2024-05-27), signed with the issuer's digital signature; printed copies carry a unique document identifier (IUD) and a QR code · Official source: DNRE e-Fatura portal · published XML-XSD versions (Portuguese)

Public issuing software (Emissor Público)

Free software the tax administration makes available on its website, as an alternative to a taxpayer's own e-invoicing system, for issuing the same authorised documents.

e-Fatura XML · Official source: Boletim Oficial, I Série n.º 128 (copy on the e-Fatura portal) · Decree-Law n.º 79/2020 of 12 November, e-invoicing regime (Portuguese, scanned PDF)

SAF-T (CV)

The standard audit file for tax. Portaria n.º 47/2021 fixes the data structure of the export file referred to in Article 107(6) of the corporate income tax code (Código do IRPC). It is separate from invoice clearance.

SAF-T (CV) XML, XSD v1.01_01 · Official source: DNRE e-Fatura portal · portarias, including Portaria n.º 47/2021 on SAF-T (CV) (Portuguese)

Cape Verde has no Peppol Authority, and no Peppol link to e-Fatura is described in the sources reviewed. A domestic invoice is valid only after the tax administration has authorised it on e-Fatura. Sending a PDF or an e-mail is not enough. An implementation therefore needs DNRE accreditation, a digital certificate, and XML that validates against the current XSD package.

The phase dates above come from the original text of Portaria n.º 74/2020. Later amendments to that schedule were not found in the sources reviewed. Check with DNRE whether your taxpayer group and document types are covered, and look for any later orders on accreditation, recipient response and contingency issuing.

Timeline

  1. E-invoicing regime in force

    Decree-Law n.º 79/2020 of 12 November, establishing the electronic invoice and electronic tax-relevant documents, took effect the day after publication. It replaced the 2006 e-invoicing framework, which had never been fully applied.

    Official source: Boletim Oficial, I Série n.º 128 (copy on the e-Fatura portal) · Decree-Law n.º 79/2020 of 12 November, e-invoicing regime (Portuguese, scanned PDF)
  2. Voluntary adhesion opens

    Every taxpayer could join e-Fatura from this date, after the pilot phase that started when Portaria n.º 74/2020 took effect.

    Official source: Boletim Oficial, I Série n.º 140 (copy on the Ministry of Finance site) · Portaria n.º 74/2020 of 28 December, phased implementation of e-invoicing (Portuguese, PDF)
  3. Remaining groups mandatory

    Micro and small enterprises under REMPE, category B earners with organised accounts and category C earners were required to adhere, completing the schedule in the order.

    Official source: Boletim Oficial, I Série n.º 140 (copy on the Ministry of Finance site) · Portaria n.º 74/2020 of 28 December, phased implementation of e-invoicing (Portuguese, PDF)

Peppol in Cape Verde

Directory participants
Not recorded
Document families
Not recorded

Peppol Authority: OpenPeppol.

Peppol Directory data as of .

How to read these numbers

Documents 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.