Cape Verde 2026 Budget Expands E-Invoicing Rules

February 2, 2026

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The Cape Verde Parliament adopted the 2026 State Budget Law, which introduces important changes to the country’s e-invoicing framework, as part of its broader fiscal and digital modernization agenda. More specifically, with the adoption of the 2026 State Budget, the government imposed new e-invoicing requirements that all taxable persons must comply with.

New E-invoicing Requirements

Cape Verde adopted a law mandating e-invoicing in 2020 as part of a broader national digital transformation initiative. The system, known as fatura electrónica, requires invoices and related tax documents to be issued in XML format, digitally signed, and validated by the Tax Authorities in real time or near-real-time before being sent to buyers.

Implementation began in 2021 with a pilot phase, followed by a voluntary period, culminating in a full mandatory rollout in 2022. New e-invoicing rules require that e-invoices be generated using certified e-invoicing software or the government’s free manual platform for small taxable persons.

The 2026 State Budget Law, adopted in December 2025, which came into effect on January 1, expands Cape Verde’s existing e-invoicing framework by introducing additional compliance requirements. Under the recently adopted Law, all taxable persons must issue invoices and other tax-relevant documents exclusively in electronic form, eliminating the use of paper or non-electronic alternatives. Additionally, every invoice and related tax document must include a QR code and a Unique Document Identifier to enhance traceability and tax control.

Conclusion

New e-invoicing requirements imposed by the adoption of the 2026 State Budget Law are only part of a broader reform and tax incentives, including those for start-ups, profit reinvestment, and research adn development (R&D).

Nonetheless, by strengthening e-invoicing requirements and standardizing electronic issuance for all taxable persons, the government is continuously improving auditability and reducing compliance gaps. Moreover, the new requirements demonstrate Cape Verde's commitment to advancing its tax digitalization agenda.

Source: National Directorate of State Revenues, Bloomberg

What changes does the 2026 State Budget introduce to e-invoicing in Cape Verde?

The 2026 State Budget expands Cape Verde’s existing e-invoicing framework by making electronic invoicing mandatory for all taxable persons and introducing additional compliance elements such as QR codes and unique document identifiers.

Who must comply with the new Cape Verde e-invoicing requirements?

All taxable persons in Cape Verde are required to comply, regardless of size, meaning invoices and other tax-relevant documents must now be issued exclusively in electronic form.

Are paper invoices still allowed under the new rules?

No, the new law eliminates paper and non-electronic invoices entirely, requiring all invoices and related tax documents to be issued electronically.

What technical standards apply to e-invoices in Cape Verde?

E-invoices must be issued in XML format, digitally signed, and validated by the Tax Authorities in real time or near real time before being sent to buyers.

What new information must be included on e-invoices from 2026?

Each e-invoice must include a QR code and a Unique Document Identifier, which are intended to improve traceability and strengthen tax control.

How do the new e-invoicing rules fit into Cape Verde’s broader reforms?

The expanded e-invoicing requirements are part of a wider fiscal and digital modernization agenda that also includes tax incentives for start-ups, profit reinvestment, and research and development.

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