Angola VAT guide

Angola introduced VAT on 1 October 2019, replacing Consumption Tax.

‘SLIM’ VAT

The Angolan Government adopted a “SLIM” approach in the implementation of VAT, i.e., Simple, Local and Modern:

• Simple, as it should establish a broad scope for the tax, with a reduced number of exemptions and with simplified tax calculations
• Local, as it should be suitable for the Angola’s national reality and socio-economic context
• Modern, as it should have a digital component and it should follow the international best practices in dealing with tax fraud and evasion

Angola was one of the last African states to introduce VAT. 

VAT Compliance

Tax payers must file monthly VAT returns based on their taxable invoices.

The following services are exempt:

• Financial services
• Basic foodstuffs
• Books
• Education
• Healthcare and medicine
• Real estate
• Gaming
• Public Transport
• Petrol

Exports are categorised as zero-rated for VAT. This means exporters may still recover input VAT.