{"id":3782,"date":"2025-11-14T15:41:05","date_gmt":"2025-11-14T16:41:05","guid":{"rendered":"https:\/\/consultoria.cv\/?p=3782"},"modified":"2025-11-12T15:33:42","modified_gmt":"2025-11-12T16:33:42","slug":"simplified-guide-to-rempe-and-teu-in-cape-verde","status":"publish","type":"post","link":"https:\/\/consultoria.cv\/en\/guia-simplificado-do-rempe-e-teu-em-cabo-verde\/","title":{"rendered":"A simplified guide to REMPE and TEU in Cape Verde"},"content":{"rendered":"<p>O <strong>Special Regime for Micro and Small Enterprises <a href=\"https:\/\/consultoria.cv\/en\/rempe-vs-contabilidade-organizada-o-regime-fiscal-em-cabo-verde\/\" data-type=\"post\" data-id=\"3477\">(REMPE)<\/a><\/strong> is a key tax measure in Cape Verde, designed to promote the formalisation, competitiveness and development of MSEs (Micro and Small Enterprises).<\/p>\n\n\n\n<p>The core of this regime is the <strong>Special Unified Tax (TEU)<\/strong>, This dramatically simplifies the fulfilment of tax obligations.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. What is REMPE and who qualifies?<\/h3>\n\n\n\n<p>REMPE is the special legal regime that covers companies based on the criteria of employees and turnover:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Type of Company<\/strong><\/td><td><strong>Worker criteria<\/strong><\/td><td><strong>Annual Gross Turnover Criterion<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>Micro-enterprise<\/strong><\/td><td>Up to 5 employees<\/td><td>Not exceeding 5,000,000$00 escudos<\/td><\/tr><tr><td><strong>Small Business<\/strong><\/td><td>Between 6 and 10 workers<\/td><td>More than 5,000,000$00 and less than 10,000,000$00 escudos<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Important Note:<\/strong> Membership of REMPE is not automatic. MSE status is recognised through <strong>certification<\/strong>.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">2. The Special Unified Tax (TEU)<\/h3>\n\n\n\n<p>The TEU is the simplified form of taxation for companies covered by REMPE.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">A. What does TEU replace?<\/h4>\n\n\n\n<p>The TEU replaces, for all intents and purposes, the following taxes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Corporate Income Tax (IRPC)<\/li>\n\n\n\n<li>Value Added Tax (VAT)<\/li>\n\n\n\n<li>Single Social Tax (TSU) on the employer<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">B. What is the rate?<\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Turnover<\/strong><\/td><td><strong>TEU rate<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>Turnover &gt; $1,000,000$00 escudos<\/strong><\/td><td><strong>4%<\/strong> on the gross sales value for the period.<\/td><\/tr><tr><td><strong>Micro-enterprises ~ 1,000,000$00 escudos<\/strong><\/td><td>Minimum amount of <strong>30,000$00 escudos per year<\/strong> (quarterly payment).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">C. Tax incentives for new companies<\/h4>\n\n\n\n<p>Companies that join REMPE benefit from TEU reductions for the first few years:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Type of Company<\/strong><\/td><td><strong>Reduction Period<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>Micro-enterprises<\/strong><\/td><td>Reduction of <strong>30%<\/strong> of TEU during the <strong>first two years<\/strong>.<\/td><\/tr><tr><td><strong>Small businesses<\/strong><\/td><td>Reduction of <strong>30%<\/strong> in the first year and <strong>20%<\/strong> in the second year.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">3. Key obligations and procedures<\/h3>\n\n\n\n<p>The simplified regime requires a number of simplified but crucial obligations:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>TEU declaration and payment:<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Frequency:<\/strong> Quarterly.<\/li>\n\n\n\n<li><strong>Deadline:<\/strong> By the last working day of the month following the quarter (April, July, October, January).<\/li>\n\n\n\n<li><strong>Document:<\/strong> Mod. 107 (available on the Citizen's Portal - <em><a href=\"https:\/\/portondinosilhas.gov.cv\/portonprd\/porton.portoncv_v3?p=ACBEABACBEC4B5B2B4C8B0C4C4\" data-type=\"link\" data-id=\"https:\/\/portondinosilhas.gov.cv\/portonprd\/porton.portoncv_v3?p=ACBEABACBEC4B5B2B4C8B0C4C4\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Porton di Nos Island<\/a><\/em>).<\/li>\n\n\n\n<li><strong>Follow-up:<\/strong> The quarterly payments must be accompanied by the <strong>sales and purchase ledgers<\/strong>.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Simplified Accounting:<\/strong> MSEs in REMPE are <strong>exempt<\/strong> This reduces administrative costs and bureaucracy. They should, however, keep a simple record of sales, purchases and expenses.<\/li>\n\n\n\n<li><strong>Social Security:<\/strong> Employees of REMPE companies benefit from the social protection scheme for employees.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">How S&amp;D Consultancy can help<\/h3>\n\n\n\n<p>Navigating REMPE and TEU is easier with the right support. A <strong>S&amp;D Consultancy<\/strong> is an expert in:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>REMPE certification:<\/strong> Support in obtaining MSE status.<\/li>\n\n\n\n<li><strong>Accounting and taxation:<\/strong> Complete management of tax obligations (Mod. 107, purchase and sales ledgers) so that your company is always compliant.<\/li>\n\n\n\n<li><strong>Strategic Planning:<\/strong> Advice on the best tax option for your business (REMPE vs. Organised Accounting).<\/li>\n<\/ul>\n\n\n\n<p><strong>Do you want to simplify tax management and focus on your company's growth?<\/strong> <a href=\"https:\/\/consultoria.cv\/en\/contacts\/\" data-type=\"page\" data-id=\"26\">Contact us<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>O Regime Especial das Micro e Pequenas Empresas (REMPE) \u00e9 uma medida fiscal fundamental em Cabo Verde, desenhada para promover a formaliza\u00e7\u00e3o, competitividade e desenvolvimento das MPEs (Micro e Pequenas Empresas). O cerne deste regime \u00e9 o Tributo Especial Unificado (TEU), que simplifica dramaticamente o cumprimento das obriga\u00e7\u00f5es fiscais. 1. O Que \u00e9 o REMPE [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3795,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_breakdance_hide_in_design_set":false,"_breakdance_tags":"","footnotes":""},"categories":[1,304,302],"tags":[],"class_list":["post-3782","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-consultoria-fiscal","category-contabilidade"],"_links":{"self":[{"href":"https:\/\/consultoria.cv\/en\/wp-json\/wp\/v2\/posts\/3782","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/consultoria.cv\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/consultoria.cv\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/consultoria.cv\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/consultoria.cv\/en\/wp-json\/wp\/v2\/comments?post=3782"}],"version-history":[{"count":1,"href":"https:\/\/consultoria.cv\/en\/wp-json\/wp\/v2\/posts\/3782\/revisions"}],"predecessor-version":[{"id":3783,"href":"https:\/\/consultoria.cv\/en\/wp-json\/wp\/v2\/posts\/3782\/revisions\/3783"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/consultoria.cv\/en\/wp-json\/wp\/v2\/media\/3795"}],"wp:attachment":[{"href":"https:\/\/consultoria.cv\/en\/wp-json\/wp\/v2\/media?parent=3782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/consultoria.cv\/en\/wp-json\/wp\/v2\/categories?post=3782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/consultoria.cv\/en\/wp-json\/wp\/v2\/tags?post=3782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}