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Cabo Verde E-Invoicing: Requirements and DNRE e-Fatura

Learn Cabo Verde’s e-invoicing requirements, including DNRE e-Fatura, XML invoices, ICP-CV signatures, QR codes, IUDs, validation and authorisation.

DDD Invoices logoWritten by Compliance & Growth Team
Denis, DDD Invoices reviewerReviewed by Denis
August 21, 2026
Countries (e-invoicing)

Standard

XML / XSD

Tax Portal

DNRE e-Fatura

Tax Authority

DNRE

CTC Model

Validation + authorisation

B2G

In scope under national regime

B2B

In scope under national regime

B2C

In scope under national regime

Pending DDD Invoices support

Cabo Verde operates a national electronic fiscal-document regime under Decree-Law No. 79/2020. It covers invoices and other fiscally relevant documents issued by taxpayers carrying out commercial, industrial, agricultural, fishing, service, rental, and other covered economic activities.

Under this, businesses must issue invoices and other fiscally relevant documents through the national fatura eletrónica system and transmit them to the Direção Nacional de Receitas do Estado (DNRE) for validation and authorisation. Valid documents are digital records rather than paper invoices or unstructured PDF files sent by email.

 

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In 2026, Cabo Verde introduced new e-invoicing requirements under  Law No. 69/X/2025, published on 31 December 2025

Invoices and other fiscally relevant documents must include a QR code and Unique Document Identifier (IUD). Businesses should ensure their invoicing systems can generate QR codes and IUDs alongside the required XML format, ICP-CV digital signature, and DNRE validation, as set out in the DNRE’s official processing requirements and technical e-invoicing manual.

 

Why Is Cabo Verde Adopting E-Invoicing?

In Cabo Verde, an electronic invoice is a digital fiscal document created in XML format, digitally signed, and submitted to the DNRE for authorisation. A standard PDF sent by email does not replace a compliant electronic invoice. 

In Cabo Verde, the government has implemented electronic invoicing to modernise tax administration, improve tax control, reduce informal economic activity, and support the digital processing of fiscally relevant documents.

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Cabo Verde E-Invoicing Evolution

Cabo Verde’s e-invoicing journey has been gradual, with deadlines based on taxpayer categories:

  • 2020: Decree-Law No. 79/2020 established Cabo Verde’s legal framework for electronic invoices and other fiscally relevant electronic documents.
  • 2021–2022: The e-invoicing mandate was introduced in phases by taxpayer category under Portaria No. 74/2020 and further regulated by Portaria No. 16/2022.
  • 2023: Portaria No. 56/2023 established electronic self-billing rules, allowing purchasers to issue invoices in the name and on behalf of suppliers.
  • 1 January 2024: The electronic self-billing regime came into force.
  • 31 December 2025: Law No. 69/X/2025 was published as part of Cabo Verde’s 2026 State Budget.
  • 1 January 2026: Under Law No. 69/X/2025, invoices and other electronically issued fiscally relevant documents must contain a QR code and an IUD 

Cabo Verde’s approach is more advanced than a voluntary adoption model. It combines certified invoicing software, structured XML documents, digital signatures, electronic DNRE validation, and document-level traceability.

 

B2G Electronic Invoicing in Cabo Verde

Suppliers invoicing public entities in Cabo Verde fall under the same national electronic fiscal-document framework established by Decree-Law No. 79/2020. The legislation does not create a separate B2G e-invoicing regime in the sources reviewed.

Where an invoice or other fiscally relevant document is within scope, the supplier must follow the applicable DNRE/e-Fatura requirements, including the prescribed XML structure, valid digital signature, electronic submission, and DNRE validation or authorisation workflow. From January 1, 2026, covered electronically issued documents must also include an IUD and QR code.

Businesses should confirm whether an individual contracting authority imposes additional procurement, portal, purchase-order, or delivery-acceptance procedures. Those procedures would be separate from the national fiscal-document rules.

 

B2B Electronic Invoicing in Cabo Verde

Cabi verde's B2B e-invoicing compliance

B2B e-invoicing is mandatory in Cabo Verde for taxpayers within the electronic fiscal-document framework. Invoices must be created in the required XML format, digitally signed, submitted to the DNRE for authorisation, and assigned an IUD; from 2026, they must also include a QR code.

Businesses can use compatible invoicing software or the government e-fatura platform to generate, submit, and store authorised XML invoices. Paper documents and standard PDFs do not replace a compliant electronic invoice and may lead to rejection or payment delays. 

 

B2C E-Invoicing in Cabo Verde

B2C e-invoicing applies when a business issues an invoice or other fiscally relevant document to a consumer. A business issuing an invoice or other covered fiscally relevant document to a consumer must use the national electronic fiscal-document process where it is within the scope of the regime.

Businesses with point-of-sale systems should ensure that their systems can generate the required XML document, apply a valid digital signature, submit the document through the required DNRE process, and retain the authorisation response where applicable.

 

Self-Billing in Cabo Verde

Cabo Verde introduced electronic self-billing from January 1, 2024, under Portaria No. 56/2023. The system allows a buyer to issue an invoice in the name and on behalf of a supplier. This can be useful where the buyer manages invoicing and the supplier has limited electronic invoicing infrastructure.

The buyer must obtain prior authorisation from the supplier. Acceptance may be provided electronically through channels such as email, SMS, or an electronic mailbox.

A self-billed invoice must relate to the buyer’s business activity, be issued through a compliant electronic invoicing system, and be created in the supplier’s name and on the supplier’s behalf.

 

Cabo Verde's E-Reporting and Tax Compliance

Cabo Verde uses its fatura eletrónica system as an electronic invoice reporting, validation, and authorisation framework. Businesses must submit invoices and other fiscally relevant documents electronically to the DNRE for validation. 

Unlike systems that rely on periodic SAF-T reporting alone, Cabo Verde’s framework focuses on the electronic issuance and communication of individual fiscal documents through the DNRE system.

 

Penalties for Non-Compliance in Cabo Verde

Businesses that do not comply with Cabo Verde’s e-invoicing rules risk rejected invoices, payment delays, VAT and reconciliation errors, and tax penalties. Key risks include issuing paper or standard PDF invoices, using non-compliant software, submitting incorrect XML, or omitting required information such as the IUD or QR code.

 

DDD, Cabo Verde's Trusted Partner for E-Invoicing

Choosing the right e-invoicing provider is key to meeting Cabo Verde’s requirements and preparing for future developments. Providers need to support local XML formats, ICP-CV digital certificates, DNRE validation, IUDs, QR codes, secure transmission, rejection handling, and electronic archiving.

DDD Invoices helps businesses automate structured invoice creation, integrate ERP and accounting systems, manage tax-authority responses, and retain compliant electronic records across international markets.

We transform complex compliance requirements into streamlined operations that protect your business and enhance efficiency.

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FAQs

Is e-invoicing mandatory for all businesses in Cabo Verde?

E-invoicing is mandatory for taxpayers that must issue invoices and other fiscally relevant documents under Cabo Verde’s national electronic invoicing framework. The phased rollout reached micro and small enterprises by June 2022.

What changed in Cabo Verde from January 1, 2026?

From January 1, 2026, invoices and other fiscally relevant documents must be issued electronically and include a QR code and a Unique Document Identifier, or IUD.

What is the fatura eletrónica system, and who must use it?

Fatura eletrónica is the DNRE’s national electronic invoicing system. It is used by taxpayers covered by Cabo Verde’s mandatory electronic fiscal-document requirements.

What invoice format is required in Cabo Verde?

Invoices must be created in Cabo Verde’s required XML format, digitally signed with a valid ICP-CV certificate, and submitted electronically to the DNRE for validation and authorisation.