Angola VAT on digital and e-services

Angola introduced Value Added Tax on 1 October 2019, including making electronic or digital services provided by non-resident providers liable.

There is no VAT registration threshold in Angola for foreign businesses providing tax able services. They must register with the Angola Tax Authority. Resident business may take advantage of the Kz 150million threshold.

Non-resident providers should appoint a local tax agency, a fiscal representative. Invoices must be supplied to customers, via certified software which the fiscal representative can provide.

B2B cross-border transactions are exempt from a VAT charge by the foreign provider. Instead, the reverse charge may be used whereby the customer report the transaction through their VAT return.

To establish if Angola VAT is due, the provider must reply on the following information sources to confirm the place of consumption:

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

Liable services include: download or streaming media; apps; dating and membership sites; e-learning; gaming; online storage and software. Electronic books are exempt.