The VAT regime for electronically supplied services in Cape Verde applies to international e-commerce operations by non-residents listed by the Ministry of Finance. If a non-resident supplier is not on the list, they do not have to charge VAT on their supplies to consumers in Cape Verde. The regime applies when the consumer is in Cape Verde, the payment originates there, or is intermediated by a local financial institution. Law 16/X/2022 made minor amendments and transferred responsibility for publishing the list to the government office for finance. E-commerce operators on the list have simplified registration. There are two regimes: general for those registered, and subsidiary for those not registered. VAT is due when payment is authorized, at either the reduced or standard rate for the general regime, and only at the standard rate of 15% for the subsidiary regime.
Source PwC
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