Angola VAT (IVA) Guide for 2026: Rates, Registration & Compliance
Angola's standard VAT (IVA) is 14%, with reduced regional and sector rates. This guide covers registration, taxable scope, and filing obligations.
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Key Takeaways
Angola charges 14% VAT (IVA) on most goods and services, administered by the Administração Geral Tributária (AGT) [1][2]. Reduced rates apply, including 5% on listed food and agricultural goods and 7% for hotels, restaurants, and the simplified regime [2]. A non-resident registers from its first B2C sale, appoints a local tax representative, and typically uses the 7% turnover regime, while B2B uses the reverse charge [2]. SaaS and digital services are taxable, and financial services, health, education, and pharmaceuticals are exempt [2].
Taxability Snapshot
SaaS
Taxable
Clothing
Taxable
Groceries
Partial
Digital Goods
Taxable
Sales Tax Rates
Angola's VAT (IVA) standard rate is 14% on most goods and services [2]. Reduced rates apply in specific cases — 7% for qualifying hotels and restaurants and for the simplified regime, 5% for listed food and agricultural goods, and 1% in Cabinda province [2]. Exports and international passenger transport are zero-rated [2]. The tax authority is the Administração Geral Tributária (AGT) [1].
Rate | Applies to |
|---|---|
Standard 14% | Most goods, services, digital supplies |
Reduced 7% / 5% | Hotels and restaurants; listed food and agricultural goods |
Zero 0% | Exports, international passenger transport |
Registration & nexus threshold
There is no registration threshold for foreign businesses supplying taxable services — a non-resident registers from the first B2C sale, appoints a local tax representative, and accounts for VAT, typically under the simplified 7% turnover regime [2]. For B2B sales, the Angolan business customer self-accounts under the reverse charge [2]. The domestic standard regime is mandatory above AOA 350 million of annual turnover [2].
How to register for Angolan VAT:
Confirm your taxable supplies reach customers in Angola.
Appoint a local tax representative.
Register with the AGT.
Charge VAT on B2C supplies (14% standard or 7% simplified).
File monthly and remit electronically.
Filing frequency & deadlines
VAT returns are filed monthly [2]. Standard-regime taxpayers file and pay by the last working day of the month following the operations, with returns largely pre-filled by the AGT from e-invoicing data. [1][2]. Simplified-regime taxpayers file monthly and pay 7% of turnover received, less allowed input VAT [2].
Exemptions
Exempt supplies include financial and insurance services, health and medical care, education, immovable property, collective passenger transport, books including digital, pharmaceuticals, and petroleum products [2]. Exports and international passenger transport are zero-rated [2]. B2C digital supplies to Angolan consumers fall within VAT scope at the standard or simplified rate [2].
Penalties
Late filing and late payment attract fines plus interest under the VAT Code and General Tax Code [2]. Where withholding obligations are not applied, the VAT liability can shift to the supplier [2].
Sources
Verified July 2026 against AGT guidance and PwC; practical mechanics for non-resident B2C digital registration should be confirmed with the AGT.
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