Documentation on Cabo Verde

VAT (IVA) in Cabo Verde for businesses — the 15% standard rate, the 8% rate on electricity and water to final consumers renewed in each budget law since 2022, the 2.5% special rate on butane gas, registration before starting activity (no threshold), non-resident representatives and the reverse charge, invoice particulars and DNRE's model e-Fatura documents, mandatory pre-authorised e-invoices with QR code and IUD, monthly Modelo 106 returns, input tax, refunds, REMPE, exemptions and penalties.