E-invoicing 12th September 2025 via approved software The General Tax Administration (Administration General Tributary) has imposed the obligation to issue electronic invoices for most supplies of goods and services. This will be phased as follows: Sept 2025: large taxpayers (Grandes Contribuintes) with annual sales above
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
2023 VAT on food 5% applied from 1 January A law cutting the VAT rate on basic foods from the standard 14% to the reduced rate 5%. The is applied retrospectively from 1 January 2023. Affected supplies include: eggs, edible vegetables, fruit, tea, cereals, maize
Since the introduction of Angola VAT on 1 October 2019, certain taxpayers have been subject to the Standard Audit File for Tax SAF-T requirements. This includes businesses with an annual turnover above AOA 50million and those registered with Repartição Fiscal dos Grandes Contribuintes (RFGC) Check
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%.
COVID-19 VAT support Angola’s government has today announced plans to reduce the Value Added Tax rate on a range of essential goods from the standard rate of 14% to 7%. More details to follow, but the reduction had been flagged in the past to start
Angola has introduced a Value Added Tax registration threshold of AOA 10million per annum (approx. €13,000). Angola introduced VAT in October 2019 initially for large taxpayers. It then extended it to most businesses on 1 January 2020. For two years, smaller businesses were on a
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
Angola has extended its Value Added Tax regime on 1 January 2020. The 14% regime was implemented on 1 October 2019 for large tax payers. VAT replaced the 10% Turnover Tax. The current VAT rate in Angola is 14%. Basic foodstuffs are nil-rated. Financial services,
