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;
- 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|
|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%||2023/24||–||Proposal in 2023/24 budget|
|Kenya||16%||Sep 2013||-||Registration threshold removed 2023|
|Oman||5%||Apr 2021||OMR 35,000|
|Saudi Arabia||15%||Jan 2018||Nil|
|Senegal||18%||Jan 2023||Nil||Fiscal representative required|
|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|