How to Comply with Electronic Invoicing in Cape Verde

The Direção Nacional de Receitas do Estado (DNRE) of Cape Verde leads the implementation of electronic invoicing through the fatura eletrónica system, as part of a broader digital tax and customs reform plan. Since the publication of Decree-Law 79/2020, the issuance and communication of invoices and other fiscally relevant documents with legal-tax validity has been mandatory by electronic means.

This obligation was introduced gradually by taxpayer categories starting in 2021, reaching by June 2022 all taxpayers engaged in commercial, industrial, agricultural, fishing, service, or rental activities.

Phases of Implementation of Electronic Invoicing in Cape Verde

The adoption of electronic invoicing in Cape Verde was carried out in stages, with mandatory deadlines according to taxpayer type:

• July 2021: Start of the requirement for all importers, with a grace period until November 2021.
• September 2021: Obligation extended to large taxpayers, also with a grace period until November 2021.
• January 3, 2022: Start of the requirement for medium-sized taxpayers.
• June 2, 2022: Final phase — electronic invoicing became mandatory for micro and small enterprises under the Régimen Especial das MPE (REMPE), category B (with organized accounting, including isolated acts).

According to the DNRE, after this last phase, all Cape Verdean companies were integrated into the electronic invoicing system, achieving the goal of full nationwide adoption by 2022.

Technical and Operational Requirements for Electronic Invoicing in Cape Verde

The Cape Verdean e-Invoicing model requires compliance with specific technical standards to ensure proper operation and integrity. The main requirements include:

• Certified Software: Taxpayers must issue Electronic Fiscal Documents (DFE) using billing software approved by the Tax Administration.
• ICP-CV Digital Certificate: Each invoicing solution must include a valid digital certificate issued under the Infraestrutura de Chaves Públicas de Cabo Verde (ICP-CV). This guarantees the authenticity and integrity of invoice data, as each document is digitally signed with this certificate.
• Unique Document Code: Each invoice generates a 45-character Unique DFE Identifier (IUD) combining data such as country, date, issuer’s tax ID, document type, etc. This unique code can also be represented as a printed QR code for easy verification.
• Secure Integration and Transmission: Companies must send invoices in structured XML format electronically to the DNRE platform. Communication occurs from the company’s ERP or software via a secure HTTPS channel. The Tax Administration validates and authorizes each invoice in real time, granting the document full legal validity.

Self-Billing in Cape Verde

In line with ongoing fiscal modernization, Cape Verde introduced electronic self-billing in 2024. Regulated by Ordinance No. 56/2023 (December 29, 2023), this scheme allows buyers of goods or services to issue invoices on behalf of and in the name of the supplier (the taxable seller).

Effective January 1, 2024, the measure aims to simplify procedures for buyers and formalize operations in traditionally informal sectors. To apply this self-billing regime, the buyer must obtain prior authorization from the supplier, following DNRE-established requirements.

The rapid evolution of electronic invoicing in Cape Verde highlights the benefits of fiscal digitalization: greater tax control, increased administrative efficiency, and ease for compliant taxpayers. In this context, having a single global solution to manage international e-Invoicing compliance becomes a clear competitive advantage.

A specialized provider like EDICOM enables companies and partners to centralize compliance with diverse local requirements, such as those in Cape Verde, within an integrated platform, ensuring full legal conformity across borders. This allows companies to streamline processes, remain compliant worldwide, and focus on their core business, backed by the expertise and support of a single global e-Invoicing provider.