Angola VAT guide
Angola introduced VAT on 1 October 2019, replacing Consumption Tax.
‘SLIM’ VAT
The Angolan Government adopted a “SLIM” approach in the implementation of VAT, i.e., Simple, Local and Modern:
- Simple, as it should establish a broad scope for the tax, with a reduced number of exemptions and with simplified tax calculations
- Local, as it should be suitable for the Angola’s national reality and socio-economic context
- Modern, as it should have a digital component and it should follow the international best practices in dealing with tax fraud and evasion
Angola was one of the last African states to introduce VAT.
VAT Compliance
Tax payers must file monthly VAT returns based on their taxable invoices.
The following services are exempt:
- Financial services
- Basic foodstuffs
- Books
- Education
- Healthcare and medicine
- Real estate
- Gaming
- Public Transport
- Petrol
Exports are categorised as zero-rated for VAT. This means exporters may still recover input VAT.
Other resources
This guide covers the essential steps ecommerce sellers need to take now that the UK has left the EU Customs Union and VAT regime to keep their cross-border sales going, avoid extra tax costs and frustrated customers.
Read the report to learn about key industry trends, emerging issues, and challenges faced by cross-border sellers and shippers.
Manage international tax with cross-border solutions for VAT, HS code classification, trade restrictions, and more.
