10 Essential Questions About TIN in Cape Verde

In Cape Verde, the Tax Identification Number is the NIF (Número de Identificação Fiscal).

It is a unique numeric code assigned to both natural persons (individuals) and legal entities (companies). It is mandatory for any interaction with the public administration, from clearing goods at customs to opening a bank account.

Cape Verde uses specific identifiers for tax, civil identity, and social security:

• Business NIF: Assigned to commercial companies and legal entities.

• Individual NIF: Assigned to citizens and residents.

  • Resident NIF: For locals and permanent residents.

  • Expat/Non-Resident NIF: Crucial for the "Remote Working Program" participants and foreign property owners.

• CNI (Cartão Nacional de Identificação): The biometric National ID card number, which often serves as the root for the NIF but is a distinct format.

• INPS Number: Assigned by the Instituto Nacional de Previdência Social for social security contributions.

The system is designed to be purely numeric but strictly categorized.

• NIF (Business & Individual): Typically a 9-digit numeric string.

  • Structure: The first digit often classifies the entity type (e.g., '2' or '3' for companies, '1' for individuals—though ranges evolve). The last digit is a check digit.

• CNI (National ID): A separate numeric sequence found on the smart ID card.

• INPS: A specific format used solely for payroll and social benefits.

Technical Note: A frequent compliance error occurs when onboarding employees or contractors: systems often accept the CNI number (Civil ID) instead of the NIF (Tax ID). While related, they are not interchangeable for tax reporting. TaxDo’s Global Syntax Verification (GSV) ensures you are capturing the correct 9-digit NIF required for the DNRE system, not just the Civil ID.

The DNRE (Direção Nacional de Receitas do Estado) issues the NIF. The SNIAC (National System of Civil Identification and Authentication) issues the CNI. The INPS issues the Social Security Number.

• Local Businesses: Mandatory for all commercial activities.

  • VAT Threshold: Cape Verde applies IVA (VAT) at a standard rate of 15%. Most businesses must register.

• Digital Nomads & Expats: Under the Remote Working Law, foreign professionals living in Cape Verde must obtain a NIF, even if they are tax-exempt on foreign income. Check if your expat contractors have valid Tax IDs here.

• Importers: Essential for customs clearance (Alfândegas).

Cape Verde has centralized its bureaucracy through the "Casa do Cidadão" (Citizen House) model. However, holding a NIF is not enough; you must activate it within the digital ecosystem.

Step 1: Company Incorporation (Empresa no Dia)

• The One-Stop Shop: Most businesses use the "Company in a Day" service.

• Location: Visit a physical Casa do Cidadão branch or use the online portal (requires digital ID).

• Action:

  • Choose a company name from the pre-approved list.

  • Deposit the minimum capital (often 1 CVE for limited liability quotas).

  • Sign the immediate statutes.

• Outcome: You receive the Certidão do Registo Comercial. Crucially, the 9-digit NIF is automatically generated and printed on this certificate.

Step 2: Declaration of Activity (Inicio de Actividade)

• The Critical Step: Having a NIF does not mean you can invoice. You must tell the tax authority (DNRE) you are "Active."

• Portal: Log in to Porton di Nos Ilha (Official E-Gov Portal).

• Action: Submit the Declaration of Start of Activity (Declaração de Início de Atividade).

• Regime Selection: You must choose between:

  • REMPE: Special Regime for Micro/Small Companies (Turnover < 10M CVE). Pays a flat 4% tax turnover instead of VAT/Income Tax.

  • RG (Regime Geral): Standard VAT (15%) and Corporate Tax (IRPC). Mandatory for large businesses or importers.

Step 3: Credential Setup (DNRE)

• Portal: Visit the DNRE (Direção Nacional de Receitas do Estado) website.

• Action: Request access credentials (Username/Password) linking your NIF to the SAC (Sistema de Apoio ao Contribuinte).

• Outcome: You can now file monthly returns (Modelo 106 for VAT) online.

Step 4: Invoice Software Certification

• The Mandate: Manual invoices are being phased out for the Standard Regime.

• Action: You must purchase/subscribe to invoicing software certified by the DNRE.

• Process: The software provider will link your NIF to the issuance system, ensuring every invoice has a valid sequential number accepted by the tax authority.

Step 5: For Non-Resident Digital Services

• • Context: Foreign companies providing e-services to Cape Verdean consumers.

  • Action: You can register remotely via the DNRE portal for a "Non-Resident NIF" specifically for VAT compliance (15%), without needing a physical permanent establishment.

Verification is critical because the NIF status determines if you can legally pay a vendor or deduct expenses.

• The Manual Way:

  • Porton di Nos Ilha / DNRE Portal: The official government portal provides e-services where one can sometimes validate the status of a contributor, though it often requires authentication.

• The Scalability Gap: The public portals are primarily designed for domestic use (in Portuguese) and require login credentials or specific knowledge of the navigation, making automated bulk checks impossible for international platforms.

• The Solution: TaxDo connects to official registry logic to verify the Business NIF status instantly.

TaxDo delivers a regulatory-grade Global TIN Validation platform, essential for operating in this Atlantic archipelago.

Why Leading Platforms Choose TaxDo:

• Official Global TIN Lookup (125+ Countries): Real-time validation via DNRE logic to confirm if the Business NIF is active.

• Identity Distinction: Our system differentiates between the Individual NIF (for tax) and INPS (for social security), preventing payroll errors.

• Expat Validation: specifically supports the formats used for Foreigners Domiciled in Cape Verde.

• Enterprise-Ready: Features automated revalidation and bank-grade security.

Cape Verde Coverage Overview

We cover the complete spectrum of Cape Verdean identifiers required for compliant onboarding:

A valid NIF is the passport to the formal economy. Here is how it is used:

The penalties for non-compliance are enforced by the DNRE:

• Customs Delays: Goods will be held at the port, incurring storage fees, if the consignee's NIF is invalid.

• Fines (Coimas): Penalties for non-declaration or using incorrect tax numbers can be significant.

• Banking Blocks: Banks will refuse to process international transfers if the beneficiary's NIF does not match the account holder's details.