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Angola VAT on non-resident digital services

Angola implemented VAT on foreign service from 1 October 2019. However, there are no detailed rules related to digital or electronic services. A local Fiscal Representative is required to represent the taxpayer with the General Tax Administration

The current VAT rate in Angola is 14%.  However, non-residents providing supplies are on the simplied 7% turnover regime. VAT Calc’s global VAT and GST on digital services blog keeps a live update on how countries are imposing indirect taxes on non-resident providers and electronic marketplaces.

VAT registration and compliance

There no VAT registration threshold for non-residents. Non-residents are obliged to appoint a Fiscal Representative who is jointly and severally liable for the VAT.

B2B transactions may be zero-rated under the reverse charge by non-resident supplies with VAT registered customers.

Electronic VAT returns are due on a monthly basis. The filing and VAT due must be submitted by the end of the following month.

Determining Angola place of supply

Providers must establish the place of supply of the services – is the consumer resident and/or ‘enjoying’ the service in Angola and therefore local VAT is due. Providers may reply on the following types of evidence:

  • Credit card issuer country
  • Bank account or bank transfer address
  • IP, phone number of SIM card country code of consumer

What digital services are liable to Angolan VAT?

Income from the following services is subject to Angolan VAT:

  • SaaS and cloud-based software
  • download or streaming media;
  • apps;
  • dating and membership sites;
  • e-learning; gaming;
  • online storage and software.
  • (E-books are exempt.)

Africa & Middle East VAT on digital services

Comments (click for details) Rate Date Threshold Comments
Algeria 9% Jan 2020 Nil
Angola 14% Oct 2019
Bahrain 10% Jan 2019 Nil
Cameroon 19.5% Jan 2020 XAF 50 million
Egypt 14% Sep 2016 EGP 500,000
Ghana 12.5% Apr 2022 GHS 200,000
Israel 17% 2022 Proposal in 2021/22 budget
Ivory Coast 18% 2022 -
Kenya 16% Sep 2013 KES 5million
Kuwait 5% Jan 2023? - TBC
Mauritius 15% 2020
Nigeria 7.5% Jan 2020 $25,000
Oman 5% Apr 2021 OMR 35,000
Rwanda 18% TBC
Saudi Arabia 15% Jan 2018 Nil
South Africa 15% Jun 2014 ZAR 1 million
Tanzania 18% Jul 2022 Nil Residents since Jul 2015
Tunisia 19% Jan 2020 Nil Withholding VAT; 3% Royalty Tax
Uganda 18% Jan 2020 UGX 150m
United Arab Emirates 5% Jan 2018 AED 375,000
Zimbabwe 14.5% Jan 2020 Nil

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