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Angola VAT on e-commerce update

Sales of goods from abroad subject to VAT

The Angolan VAT Code now imposes tests on the VAT liability of foreign sales of goods to local customer.  In two cases where the dispatch is m, the place of supply is determined to be Angola, and therefore VAT due:

  1. If the goods are shipped from abroad to an Angolan resident
  2. If the consideration for a foreign goods purchase is made from an Angolan bank or similar

This applies with both B2C and B2B transactions. There is currently no marketplace deemed supplier obligations where the sale has been facilitated by a digital platform.

Simplified VAT registrations for non-residents

For online merchants subject to the VAT obligations, there is a simplified registration process in the General Taxpayers Register.  These type of basic registrations do not require the regular appointment of a fiscal representative. The Tax Authority will issue further guidance on this.

The above changes came into effect on 1 January 2024.

Angolan VAT is currently 14%.


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