---
name: cv-vat-gst
description: "Source-cited draft: vat / gst for Cape Verde (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cv-vat-gst"
  jurisdiction: "CV"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Cape Verde VAT / GST

## Value Added Tax (IVA)

- **Standard VAT rate** — 15% %  _(Codigo do IVA (VAT Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/other-taxes)_
- **Reduced VAT rate** — 8% on electricity and water supplied to private consumers (and certain tourism services) % (approx — confirm tourism scope)  _(Codigo do IVA (VAT Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/other-taxes)_
- **Zero-rated supplies** — Certain imports of essential goods, qualifying re-imports under customs exemption, and diplomatic/consular goods; exports are zero-rated  _(Codigo do IVA (VAT Code) — https://taxsummaries.pwc.com/cabo-verde/corporate/other-taxes)_
- **VAT registration threshold** — Businesses outside the REMPE micro/small regime are within the normal VAT regime; the REMPE turnover ceiling is CVE 5,000,000 CVE (approx — confirm)  _(Codigo do IVA (VAT Code))_
- **Filing frequency** — Monthly VAT return (declaracao periodica) under the normal regime (approx — confirm)  _(Codigo do IVA (VAT Code))_
- **VAT return and payment deadline** — By the last day of the month following the tax period (approx — confirm)  _(Codigo do IVA (VAT Code))_
- **Reverse charge** — Reverse charge applies to services acquired from non-resident suppliers; the Cape Verde recipient self-accounts for IVA (approx — confirm)  _(Codigo do IVA (VAT Code))_
- **VAT for micro/small companies** — Companies under the REMPE single special tax (4%) do not charge or recover VAT separately  _(Regime Especial das Micro e Pequenas Empresas (REMPE) — https://taxsummaries.pwc.com/cabo-verde/corporate/taxes-on-corporate-income)_

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cv-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cv-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.