Compendium · Africa · Angola
Angola: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
Angola taxes B2C electronic services used/enjoyed in Angola; B2B uses reverse charge by the Angolan taxable customer
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Angola’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
PwC cites AOA 25m registration threshold; LookupTax reading of CIVA says no foreign-seller threshold — prefer CIVA primary when quoted - Window
- No threshold window (from the first sale)
- Standard rate
- 14.0%
ESS are taxed at the standard 14% VAT rate for registered suppliers - Who must register
- —
- Evidence of location
- B2C ESS turn on use and enjoyment in Angola with no published multi-proxy list; for goods distance sales, payment origin in Angola is statutory
- Invoicing
- Tax invoices must follow Angolan particulars in Portuguese; e-invoicing is mandatory for large taxpayers from 1 January 2026 and for general VAT taxpayers from 1 January 2027
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- MINFIN/AGT facturação electrónica
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- In practice AGT does not accept VAT-only non-resident registration and requires a fiscal representative and CIT registration
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://www.minfin.gov.ao/sala-de-imprensa/noticias/noticia/facturacao-electronica-entra-em-vigor-a-partir-de-1-de-janeiro-de-2026
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: primary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | B2C ESS turn on use and enjoyment in Angola with no published multi-proxy list; for goods distance sales, payment origin in Angola is statutory (secondary) |
| Digital regime | Angola taxes B2C electronic services used/enjoyed in Angola; B2B uses reverse charge by the Angolan taxable customer (secondary) |
| Rate | ESS are taxed at the standard 14% VAT rate for registered suppliers (secondary) |
| Foreign registration threshold | PwC cites AOA 25m registration threshold; LookupTax reading of CIVA says no foreign-seller threshold — prefer CIVA primary when quoted (secondary) |
| Simplified regime | In practice AGT does not accept VAT-only non-resident registration and requires a fiscal representative and CIT registration (secondary) |
| Collect and remit | No marketplace collect-and-remit shift verified; supplier/representative liable for B2C (indicative, unverified) |
| B2C invoice | Tax invoices must follow Angolan particulars in Portuguese; e-invoicing is mandatory for large taxpayers from 1 January 2026 and for general VAT taxpayers from 1 January 2027 (primary) |
| Local payment methods | Angolan payment origin can locate distance sales of goods; ESS evidence list remains unpublished (secondary) |
| IP, VPN, or datacenter | No written IP/VPN ESS evidence rule found (indicative, unverified) |
| Private seller selling to a business | Domestic Angolan VAT regimes split by turnover bands starting at AOA 25 million (secondary) |
| Bookkeeping retention | Confirm AGT retention years (indicative, unverified) |
| AML triggers | No AML trigger found (indicative, unverified) |
Official sources
MINFIN/AGT facturação electrónica
CIVA arts summary PT/EN
PwC Angola ESS
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice