Focus on Cape Verde : introduction of VAT

The recent introduction of VAT in Cape Verde has been the most significant change in the country's system of indirect taxation in the last forty years. In this article, the author describes the background and specific features of the Cape Verdean VAT system, in particular, its rate structure and registration policy. The system of taxation is in good shape now. It can only be hoped that it does not become a toy for politicians who managed to completely erode the previous consumption tax.