Cabo Verde: status of the legal pack for Sage X3

We maintain the Cabo Verde legal pack for Sage X3, used by clients operating in Cabo Verde and licensed to other partners. In Cabo Verde there are clients on Cegid PRIMAVERA and on Sage X3. Our pack is for Sage X3. This note summarises what the pack covers, the legal framework it rests on and what we keep track of.

What the pack covers

• VAT: calculation and supporting reports for the return.
• Invoicing: document series, numbering and content requirements.
• Electronic invoicing: issuing documents and reporting them to the DNRE platform, as required by the tax authority.
• Official reports: returns required by the tax administration.

Electronic invoicing

Electronic invoicing in Cabo Verde is based on three pieces of legislation, according to the National Directorate of State Revenue (Direção Nacional de Receitas do Estado, DNRE):

• Decree-Law No. 79/2020 of 12 November, which establishes the electronic invoice and electronic tax-relevant documents and the conditions for their issue, retention and archiving;
• Ministerial Order (Portaria) No. 74/2020 of 28 December, which regulates phased implementation and adoption;
• Ministerial Order (Portaria) No. 16/2022 of 3 May, which regulates accreditation, contingency and the recipient's response.

Adoption was phased:

• 1 January to 30 June 2021: voluntary adoption for any taxpayer;
• 1 July 2021: mandatory for importers of goods;
• 1 September 2021: mandatory for large taxpayers;
• 3 January 2022: mandatory for medium-sized taxpayers;
• 2 June 2022: mandatory for taxpayers under REMPE and category B taxpayers with organised accounts, including one-off transactions and category C.

In practice, the invoicing system reports each document to the DNRE platform at the moment it is issued. When reporting is not possible (no network, no power, platform unavailable), an Auxiliary Contingency Tax Document is issued in duplicate, marked “issued in contingency, pending authorisation”. These documents must be transmitted within five working days.

What we monitor

We track legal changes and publish the adaptations on the Cabo Verde legislation page. Anyone who wants to receive these notices can subscribe to the legislation alerts on the Resources page.