Angola VAT invoice changes

Angola has issued new tax guidance on the requirements for VAT invoices.  This has been published in the official Gazette, and comes into effect on 30 November 2013.

The new requirements for VAT invoices include:

• Name, address and tax id number of the supplier
• Name, address and tax id number of the customer
• Invoice dates
• Delivery dates of goods
• Unique, sequential numbering of invoices
• Details of the goods (including quantities) or services
• Gross price, tax rate applied and total net price

Invoices should be issued within 5 working days of the supply of the goods or services.  There is a threshold of Kwanzas 1,000 below which no invoice is required.

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