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Angola VAT threshold

Angola is introducing a Value Added Tax threshold of AOA 350 million per annum. Angola introduced its 14% VAT on 1 October 2019. This includes sales and imports. The Angola regime is a ‘SLIM’ regime – simple, local and modern design.

In addition to the widely applied 14%, there is a 5% rate on basic foodstuffs and essentials. There are exemptions for: books; public transport; financial services; education services; public healthcare; and some medical supplies. There is simplified regime for small businesses, with 7% turnover tax instead of VAT.

2022 EU VAT registration and Intrastat reporting threshold

Country VAT Registration threshold Intrastat threshold
Resident Non-resident Arrivals Dispatches
EU One-Stop Shop €10,000 €10,000 EU sellers only n/a n/a
Austria €35,000 Nil €750,000 €750,000
Belgium €25,000 Nil €1,500,000 €1,000,000
Bulgaria BGN 50,000 Nil BGN 520,000 BGN 780,000
Croatia HRK 300,000 Nil HRK 2.6m HRK 1.5m
Cyprus €15,600 Nil €180,000 €55,000
Czech Republic CZK 2m Nil CZK 12m CZK 12m
Denmark DKK 50,000 Nil DKK 13m DKK 10m
Estonia €40,000 Nil €230,000 €130,000
Finland €15,000 Nil €700,000 €700,000
France Goods €85,800 Services €34,400 Nil €460,000 €460,000
German €22,000 Nil €800,000 €500,000
Greece Nil Nil €150,000 €90,000
Hungary  HUF 12m Nil HUF 170m HUF 100m
Ireland Goods €75,000 Services €37,500 Nil €500,000 €635,000
Italy €65,000 Nil €350,000 €200,000
Latvia €40,000 Nil €220,000 €120,000
Lithuania €45,000 Nil €280,000 €200,000
Luxembourg €35,000 Nil €200,000 €150,000
Malta Goods €35,000 Other €30,000 Nil €700 €700
Netherlands €20,000 Nil €5,000,000 €1,000,000
Poland PLN 207,000 Nil PLN 4m PLN 2m
Portugal Nil Nil €350,000 €250,000
Romania RON 445,500 Nil RON 900k RON 900k
Slovakia €49,790 Nil €200,000 €400,000
Slovenia €50,000 Nil €120,000 €200,000
Spain Nil Nil €400,000 €400,000
Sweden  SEK 30,000 Nil SEK 9m SEK 4.5m
Non-EU
Montenegro €30,000 n/a n/a
Norway NOK 50,000 Nil n/a n/a
Russia RUB 8m (on application) Nil n/a n/a
Switzerland CHF 100,000 CHF 100,000 global income n/a n/a
Turkey Nil Nil n/a n/a
UK (Northern Ireland - EU Intrastat only) £85,000 Nil £500,000 £250,000

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