Cape Verde
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.
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.
Legal guide
B2B and B2C · invoices and tax-relevant documents
Mandatory, phased by taxpayer groupAn accredited taxpayer issues invoices (including the fatura-recibo), sales receipts to consumers (talão de venda), credit and debit notes, receipts and transport documents electronically, through its own system or the public software. Each document is submitted to the tax administration for prior authorisation and cannot be changed once authorised. Documents must be in Portuguese, with amounts in escudos even when another currency is shown.
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)Accreditation
Required before issuingA taxpayer must be accredited by the tax administration first. The e-Fatura guidance lists correct and current registration data, a tax number (NIF), a start-of-activity declaration consistent with the activity, a digital certificate and, for category C income, a lease registered with the tax office. A PDF, Word or image file, an e-mailed invoice or a scanned paper invoice is not an electronic invoice.
Official source: DNRE e-Fatura portal · concepts FAQ (Portuguese)Phase-in and transition
Phases set by ministerial orderPortaria n.º 74/2020 set a pilot, voluntary adhesion for all taxpayers from 4 January 2021, and mandatory adhesion by group between 1 July 2021 and 2 June 2022. Until a group's date, taxpayers could keep using authorised printers or certified software. Where DNRE has not yet made a document type available electronically, printed forms or software may still be used for it.
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)Recipient response and contingency
Mostly optional response; contingency allowedThe recipient's response (manifestação) is optional, except for corrective documents that reduce the taxable amount under Article 65(5) of the VAT code. When systems are down, documents may be issued in contingency and must be submitted for authorisation afterwards.
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)Archiving
Electronic onlyElectronic invoices and tax-relevant documents issued and received are kept unaltered, in chronological order and only in electronic form, accessible to the tax administration for the legal retention period.
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)Processing requirements
Set by ministerial orderFurther processing requirements for invoices and tax-relevant documents were set by the extract of Despacho n.º 43/2022 of 18 April, issued under Article 6(3) of the e-invoicing regime.
Official source: Ministry of Finance, DNRE · e-invoicing legislation folder (Portuguese)
Timeline
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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) -
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) -
Importers mandatory
Taxpayers that import goods under customs law were the first group required to adhere.
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) -
Large taxpayers mandatory
Large taxpayers on the official list were required to adhere.
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) -
Medium taxpayers mandatory
Other corporate income tax payers were required to adhere.
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) -
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 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.