Cape Verde: Legislative Developments – Electronic Invoices & VAT
Angola Public Consultation – Draft of amendments to the VAT Code
October 31, 2020
Portugal & Kenya: Double Tax Treaty between Portugal and Kenya
November 23, 2020
On 12th November, Cape Verde published the following legal statutes:
a. Decree-Law No. 79/2020, which approves the legal regime that establishes the electronic invoice and the relevant tax electronic documents, as well as the conditions for their issuance, conservation, and archive. This Decree-Law entered into force on 13th November 2020 and it also contains rules for its gradual implementation.
b. Decree-Law No. 78/2020, that approves the Value Added Tax (VAT) credit regime for the transmission of water for agriculture and electricity used in pumping water for exclusively agricultural purposes. This legal statute shall enter into force on 1st January 2021.
