São Tomé & Príncipe
STSão Tomé and Príncipe introduced VAT (IVA) in June 2023; the Ministry of Finance's website could not be reached, so national invoicing rules, including any electronic invoicing, were not reviewed for this guide.
Guide reviewed .
Invoicing and electronic documents
Peppol
São Tomé and Príncipe has no national Peppol Authority, so OpenPeppol acts as the authority. No Peppol use for domestic invoicing was found in the sources reviewed.
Peppol BIS Billing where trading partners agree to use it · Official source: OpenPeppol · Peppol Authorities
This guide is incomplete. The Ministry of Finance's website and São Tomé and Príncipe's official legal publications could not be reached when it was researched, so the national rules on VAT invoices, including whether they must be issued electronically and through which system, are not described here. Ask the tax administration, or check the current VAT law, before invoicing buyers in São Tomé and Príncipe.
São Tomé and Príncipe has no Peppol Authority, and no use of Peppol for domestic invoicing was found.
Legal guide
B2B and B2G · electronic invoicing
Not confirmed; official sources could not be loadedThe Ministry of Finance's website refused automated access, and no tax administration website or official legislation database could be reached. Whether invoices must be electronic is therefore not stated here, either way. The secondary source reviewed covers the VAT's introduction only.
Official source: IMF (secondary) · São Tomé and Príncipe, 2025 Article IV consultation and first ECF review, Country Report 25/228VAT
In force since June 2023The IMF reports that the authorities introduced VAT in June 2023 and that they plan to extend it to fuel products, which are currently taxed through import duties. The VAT law's invoicing rules were not reviewed.
Official source: IMF (secondary) · São Tomé and Príncipe, 2025 Article IV consultation and first ECF review, Country Report 25/228
Timeline
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VAT introduced
ENS reports 1 June 2023 as the VAT implementation date and describes the Tax Directorate’s May administrative guidance. This exact day relies on an identified secondary source; the IMF report confirms the month.
Official source: ENS (law firm, secondary source) · June 2023 Africa tax update, São Tomé VAT implementation
Peppol in São Tomé & Príncipe
- 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.