E-Invoicing in São Tomé and Príncipe

São Tomé and Príncipe has a mandatory e-Factura regime for businesses, professionals, and other taxpayers engaged in economic activity. Invoice and equivalent-document data must be communicated to the DI, while invoices may be issued on paper or through DI-certified IT systems, subject to applicable authorisation, numbering, and document-content requirements.

The rules apply to B2B, B2C and B2G transactions and cover invoices, simplified invoices, sales slips, receipts, credit notes, debit notes and return documents. Businesses use the official Fazenda Non portal to submit invoice information, either by entering data directly or uploading structured files in formats such as CSV, XLS, XLSX and JSON. The system helps the DI improve invoice traceability, strengthen tax control and reduce unreported economic activity.

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The e-Factura regime established by Decree-Law No. 14/2019 remains the main electronic invoicing framework in São Tomé and Príncipe. It requires covered taxpayers to issue compliant invoices and communicate the required data to the Direcção dos Impostos (DI), including for B2B transactions. 

The latest practical guidance remains focused on how businesses submit invoice data through Fazenda Non. The DI provides structured-file models for JSON, CSV, XLS and XLSX submissions, allowing businesses to export invoice data from accounting, ERP and invoicing systems. Excel-based uploads must follow the DI’s required file structure, including the prescribed headers and document-data columns.

What is e-invoicing and why São Tomé and Príncipe has adopted it?

E-invoicing is the digital creation, issuance and reporting of invoice data in a structured format that can be processed by business systems and tax authorities. In São Tomé and Príncipe, e-invoicing mainly means issuing compliant invoices or equivalent documents and communicating the required transaction data electronically to the Direcção dos Impostos (DI) through the e-Factura system. The regime supports voluntary compliance, helps reduce tax fraud and informal activity, and strengthens tax control. 

The rules apply to B2B, B2C and B2G transactions, including invoices, receipts, sales slips and adjustment documents. Businesses must use authorised invoice numbering where required and report the relevant invoice information within the applicable deadline. Documents that do not meet the legal issuance and communication requirements may not be accepted as tax-deductible costs or expenses.

The evolution of e-invoicing

• 2016 – Decree-Law No. 9/2016 established the legal rules for issuing, retaining and archiving invoices and equivalent documents, including invoice-content and numbering requirements.
• December 2019 – Decree-Law No. 14/2019 introduced the mandatory e-Factura regime for the electronic communication and processing of invoice data by the Direcção dos Impostos (DI).
• Current system – Covered taxpayers must report invoice data through Fazenda Non by the 8th of the following month. The portal supports JSON, CSV, XLS and XLSX files, while computerised invoicing requires DI certification and authorised numbering. 

B2G Regulations and Mandates

B2G e-invoicing is mandatory in São Tomé and Príncipe under the general e-Factura regime. Suppliers issuing invoices to public entities must issue compliant invoices or equivalent documents and communicate the required invoice data to the Direcção dos Impostos (DI) through Fazenda Non, generally by the 8th day of the following month.

A covered supplier invoicing a public entity must issue a compliant invoice or equivalent document and communicate the prescribed data to the DI through Fazenda Non within the Article 14 deadline.

B2B Regulations and Mandates

B2B e-invoicing is mandatory for taxpayers covered by the e-Factura regime. Article 14 of Decree-Law No. 14/2019 applies broadly to taxpayers subject to IRS, IRC, Consumption Tax, Stamp Duty and property taxes, including exempt taxpayers and persons carrying out isolated acts. The obligation is not limited to large companies or specific industries. 

For each B2B invoice or equivalent document, businesses must communicate the issuer’s and customer’s NIF, document number and type, issue date, taxable value, tax rate, tax charged and any reason for tax exemption or non-application. Where one invoice includes supplies with different tax rates or tax treatments, each taxable amount, rate, tax amount and exemption reason must be reported separately.

B2C Regulations and Mandates

For consumer sales, the e-Factura regime requires businesses to issue an invoice or an accepted equivalent document, such as a simplified invoice, sales slip or receipt. The transaction must then be included in the invoice-data communication sent to the Direcção dos Impostos (DI). If a customer asks for their NIF on the document, it must be recorded, if a final consumer does not provide one, businesses may use official e-Factura reporting file.

Consumer-facing systems should be able to create the appropriate sales document, apply continuous authorised numbering and capture the relevant tax information. Where a sale is corrected, cancelled or adjusted, the related credit or debit note must identify the original invoice or equivalent document.

E-reporting and VAT compliance in São Tomé and Príncipe

E-reporting means periodically sending transaction data to the tax authority in a digital format. In São Tomé and Príncipe, e-Factura reporting is not a quarterly or annual VAT return, it is a monthly invoice-data communication obligation. Taxpayers must report invoices and equivalent documents to the Direcção dos Impostos (DI) by the 8th day of the month following issuance. For example, invoice data for a document issued on 18 March must generally be communicated by 8 April. 

Reporting is completed through the authenticated Fazenda Non portal. Taxpayers in Taxation Group 1 under IRS or IRC must submit a structured file, while other taxpayers can enter invoice data directly in the portal or choose the structured-file option. The DI supports JSON, CSV, XLS and XLSX file models, Excel uploads must follow the official format, including the required header row and document-data fields in columns A to L.

Penalties and consequences for non-compliance

Late communication of invoice data can result in fines from Dbs 5,000 to Dbs 30,000. Failure to communicate invoice data, or submitting incomplete or inaccurate information, can lead to fines from Dbs 10,000 to Dbs 50,000. A submission made more than 30 days after the deadline is treated as non-communication.

Businesses may face further fines for invoice-document breaches. Printing invoices through unauthorised entities, or obtaining them from unauthorised sources, can result in fines from Dbs 10,000 to Dbs 100,000. Issuing, acquiring or using invoices and equivalent documents that do not meet the required legal formalities can lead to fines from Dbs 5,000 to Dbs 50,000.

If the Direcção dos Impostos (DI) identifies possible non-compliance, it may open a verification procedure and notify the taxpayer electronically. The taxpayer normally has 15 days to correct the issue or explain the discrepancy. If the matter is not resolved, the DI may assess tax, apply sanctions and, for businesses using computerised invoicing, prevent the system from being used to issue invoices or equivalent documents.

Your trusted partner for e-invoicing in São Tomé and Príncipe

E-invoicing in São Tomé and Príncipe requires more than generating a digital invoice. Businesses need to manage DI certification, authorised document series and numbering, tax details and timely invoice-data communication through Fazenda Non. A compliant solution should support invoices, receipts, sales slips, credit notes and debit notes across B2B, B2C and B2G transactions, while preparing the required data in the structured formats accepted by the e-Factura portal.

DDD Invoices provides a unified API that connects your ERP, accounting, POS, ticketing or business platform to one invoicing workflow. Our automation helps validate invoice data, create compliant documents, manage reporting-ready transaction records and reduce manual work across local and cross-border operations. Instead of building separate integrations for each country, sales channel or document type, businesses can use one scalable platform that adapts to São Tomé and Príncipe’s e-Factura requirements and future regulatory changes.

FAQs

Is e-invoicing mandatory in São Tomé and Príncipe?

Yes. São Tomé and Príncipe’s e-Factura regime requires broad categories of taxpayers, including taxpayers subject to IRS, IRC, Consumption Tax, Stamp Duty and property taxes, including exempt taxpayers and certain isolated acts, to electronically communicate invoice and equivalent-document data to the DI.

Which businesses must issue and communicate invoices?

The obligation applies broadly to taxpayers carrying out covered economic activity. This includes businesses and professionals subject to the taxes listed in Article 14 of Decree-Law No. 14/2019, even where they are exempt, as well as persons carrying out isolated acts under the applicable IRS rules.

What is the e-Factura reporting deadline?

Invoice and equivalent-document data must be communicated to the DI by the 8th day of the month following issuance. For example, an invoice issued in May must generally be reported by 8 June.

How can businesses submit invoice information?

Invoice data is submitted through the authenticated Fazenda Non portal. Taxpayers in Taxation Group 1 use a DI-defined structured file, while other taxpayers can enter data directly in the portal or opt for the structured-file route. The official e-Factura area provides models for JSON, XLS, XLSX and CSV formats.

What information must an invoice contain?

Invoices must include the issuer and customer identification, NIFs, DI-authorised invoice number, issue date, document type, series, description and quantity of goods or services, taxable amount, tax rate, tax identifier, tax amount and applicable exemption or non-taxation details. They must be written in Portuguese.

What happens if a business does not comply?

Late communication can result in fines of Dbs 5,000 to Dbs 30,000. Missing, inaccurate or substantially late communication can lead to fines of Dbs 10,000 to Dbs 50,000. The DI may also start a verification process and can restrict computer-based invoice issuance for non-compliant taxpayers.