Angola VAT Guide 2026

Angola's Value Added Tax (IVA — Imposto sobre o Valor Acrescentado) is set at a standard rate of 14% on taxable supplies of goods and services. Exports are zero-rated (0%). The registration threshold is AOA 10 million in annual turnover. The tax is administered by the Administração Geral Tributária (AGT) under the VAT Code (Código do Imposto sobre o Valor Acrescentado).

Overview — VAT in Angola

VAT in Angola is governed by the VAT Code (Código do IVA) introduced in 2019, replacing the previous consumption tax (Imposto de Consumo). The tax applies to the supply of goods and services by registered persons in the course of business, and to imports. Angola operates a standard input-output VAT system where registered businesses can credit input VAT against output VAT. Businesses with annual turnover exceeding AOA 10 million must register for VAT. Voluntary registration is permitted for businesses below the threshold. The tax year is the calendar year, and VAT returns are filed monthly.

VAT Rate Structure

The standard VAT rate in Angola is 14% on the taxable value of supplies. Other rates include:

Standard rate — 14% on most goods and services
Zero rate (0%) — exports of goods, international transport, and related services
Exempt — certain goods and services are exempt without input VAT recovery

Exempt supplies include basic foodstuffs, medical services, educational services, financial services (insurance, credit), residential rent, and real estate transactions (except new buildings). Taxpayers making exempt supplies cannot recover input VAT on related purchases.

Registration Threshold

Businesses with annual turnover of AOA 10 million or more must register for VAT with AGT. The application is submitted through AGT's online portal. Once registered, the business issues VAT invoices showing the VAT amount separately. Non-resident businesses providing taxable services in Angola may also be required to register for VAT, unless the recipient is registered and can reverse-charge the VAT. Failure to register when required attracts penalties and back-tax assessments.

VAT Filing & Payment

VAT-registered businesses must file returns monthly by the 15th of the following month. The VAT return includes output VAT, input VAT credits, and the net amount payable or refundable. Payment is due at the time of filing. Late filing attracts penalties and interest on unpaid tax. AGT conducts regular VAT audits and may perform inspections of business premises to verify compliance. VAT refunds for excess input credits are processed subject to verification.

FAQs

Do I need to charge VAT if my turnover is below AOA 10 million?

No, registration is only compulsory if annual turnover meets or exceeds AOA 10 million. Businesses below the threshold may voluntarily register. Unregistered businesses must not charge VAT on their invoices.

Can I recover input VAT?

Yes, VAT-registered businesses can claim input VAT on purchases used for taxable supplies. Input VAT is netted against output VAT in the monthly return.

What is the penalty for late VAT filing?

Late filing attracts a penalty of up to AOA 100,000 plus interest at the legal rate on any unpaid tax.

Disclaimer

This guide provides general information about Angolan VAT for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Angolan tax advisor or the Administração Geral Tributária for advice specific to your situation. InvestmentKit does not provide tax advice.