Angola - VAT Regime Introduction


The Angolan government has announced the implementation of a VAT regime to replace the current tax regime, which features a consumption tax upon internally produced goods, imported goods and a wide range of services.

The VAT regime is to be implemented from January 1st 2019 for large taxpayers with high annual turnovers while there will be a two year transition period during which VAT will be optional for smaller taxpayers. The initial VAT rate is expected to be in the region of 14%. The current consumption tax in Angola sees a general rate of 10% for goods and 5% for services.

The plan is then for the VAT regime to be fully rolled out across the economy in 2021.



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