Compendium · Africa · Cabo Verde
Cabo Verde: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
Lei n.º 41/X/2024 (12 Aug 2024) creates a special IVA regime for international e-commerce located in Cabo Verde; remote services by suppliers without seat/PE/domicile are taxable when the acquirer is in Cabo Verde
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Cabo Verde’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
No separate foreign de minimis in secondary summaries; large e-commerce operators must register and file quarterly — confirm Lei 41/X text for list-based obligations - Window
- No threshold window (from the first sale)
- Standard rate
- 15.0%
IVA standard rate 15% applies to covered digital/e-commerce supplies - Who must register
- —
- Evidence of location
- Indicative only (unverified). Taxability hinges on the acquirer being in Cabo Verde; detailed multi-proxy evidence list not extracted this pass
- Invoicing
- Indicative only (unverified). Confirm B2C invoice particulars under Lei 41/X
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- DNRE IVA legislation library
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- Large remote e-commerce operators register, charge IVA when the FI authorises payment, and declare quarterly
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://www.mf.gov.cv/web/dnre/legislacao/-/document_library/kawUcttkhMXD/view/64715
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: primary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | Taxability hinges on the acquirer being in Cabo Verde; detailed multi-proxy evidence list not extracted this pass (indicative, unverified) |
| Digital regime | Lei n.º 41/X/2024 (12 Aug 2024) creates a special IVA regime for international e-commerce located in Cabo Verde; remote services by suppliers without seat/PE/domicile are taxable when the acquirer is in Cabo Verde (primary) |
| Rate | IVA standard rate 15% applies to covered digital/e-commerce supplies (secondary) |
| Foreign registration threshold | No separate foreign de minimis in secondary summaries; large e-commerce operators must register and file quarterly — confirm Lei 41/X text for list-based obligations (secondary) |
| Simplified regime | Large remote e-commerce operators register, charge IVA when the FI authorises payment, and declare quarterly (secondary) |
| Collect and remit | Financial institutions’ payment authorisation is the collection trigger for covered remote supplies; large operators still register (secondary) |
| B2C invoice | Confirm B2C invoice particulars under Lei 41/X (indicative, unverified) |
| Local payment methods | Cabo Verde financial-institution payment authorisation triggers IVA on covered remote e-commerce (secondary) |
| IP, VPN, or datacenter | No IP/VPN wording extracted (indicative, unverified) |
| Private seller selling to a business | Confirm domestic (indicative, unverified) |
| Bookkeeping retention | Confirm (indicative, unverified) |
| AML triggers | Unverified (indicative, unverified) |
Official sources
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice