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12.2. VAT on the Supply of Services by Non-Residents

The supply of services by a non-resident having a place of business is subject to VAT in Cape Verde.

All non-resident companies without a place of business in Cape Verde and supplying services to customers in Cape Verde are required to appoint a VAT representative in Cape Verde. The representative and the non-resident have joint liability for the non-resident’s tax obligations. Failure to appoint a representative, may result in the resident customer being held liable for payment of VAT by application of a reverse-charge mechanism.