Proposed, not yet law: Cabo Verde's 2027 State Budget bill would change when VAT becomes chargeable on invoices and contingency documents
This change is proposed and is not law. The rules below describe what would change if it is adopted.
- Jurisdiction
- Cabo Verde
- Tax
- VAT
- Change type
- E-invoicing
- Status
- Proposed
- Impact
- Watch
- Effective
- 1 January 2027
- Authority
- Ministério das Finanças, Cabo Verde
- Systems
- Invoicing, ERP, Tax engine
- Verified
- Fetched from official source · high confidence
VAT taxable persons in Cabo Verde that issue invoices, including those that use contingency mode or self-billing.
Track Assembly passage; plan e-invoice contingency, self-billing and hash handling for 1 Jan 2027.
InvoicingERPTax engine
Cabo Verde's State Budget 2027 bill (Proposta de Lei submitted to the National Assembly) would amend the VAT Code: VAT becomes chargeable at invoice issue within the legal deadline or, where contingency mode is used, on issue of the auxiliary contingency document, which gives no deduction right; deduction on self-billed invoices is conditioned on Article 32(15) conditions; the law would enter into force on 1 January 2027. Provisional - provisions may change in the Assembly.
What changed in detail
This is a bill, not law. Cabo Verde’s State Budget 2027 bill (a Proposta de Lei submitted to the National Assembly) would amend the VAT Code, and its provisions may change in the Assembly. The bill states that the law would enter into force on 1 January 2027.
Under the proposed wording of the VAT Code, VAT becomes chargeable when the invoice is issued within the legal deadline. Where contingency mode is used, it becomes chargeable when the auxiliary contingency document is issued; that document gives no right of deduction. Deduction on self-billed invoices would be conditioned on the requirements of Article 32(15).
What it means
If adopted as drafted, businesses using contingency invoicing would owe VAT at the earlier contingency document, while their customers could not deduct on it. Finance and invoicing systems that handle contingency mode would need to treat the two documents differently. Nothing changes until the Assembly adopts the budget law, so use this as a planning signal only.
Proof
Se o modo em contingência for utilizado, no momento da emissão do documento fiscal auxiliar da fatura em contingência, cuja emissão deve ocorrer nos termos do n.º 1.If contingency mode is used, at the moment the auxiliary fiscal document of the contingency invoice is issued, which must take place in accordance with paragraph 1.
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