# Angola VAT (IVA) Guide for 2026: Rates, Registration & Compliance

Canonical: https://trykintsugi.com/sales-tax-guides/africa/angola
Published: September 22, 2026

Angola's standard VAT (IVA) is 14%, with reduced regional and sector rates. This guide covers registration, taxable scope, and filing obligations.

- **SaaS:** Taxable
- **Clothing:** Taxable
- **Groceries:** Partial
- **Digital Goods:** Taxable

## 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

## 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

- [Administração Geral Tributária (AGT) — Portal do Contribuinte](https://portaldocontribuinte.minfin.gov.ao)

- [PwC — Angola VAT and other taxes](https://taxsummaries.pwc.com/angola/corporate/other-taxes)

Verified July 2026 against AGT guidance and PwC; practical mechanics for non-resident B2C digital registration should be confirmed with the AGT.

## Frequently asked questions

### What is the Angola VAT rate in 2026?

14% on most goods and services, with reduced rates of 7% and 5% for specified supplies and 1% in Cabinda province [2].

### Do foreign digital sellers register for VAT in Angola?

Yes for B2C, with no threshold — a non-resident registers from the first sale and appoints a local tax representative. B2B is handled by reverse charge [2].

### Is SaaS taxable in Angola?

Yes. B2C digital supplies to Angolan consumers fall within VAT scope at the 14% standard rate or the 7% simplified rate [2].

### Is e-invoicing mandatory in Angola?

Yes. Certified electronic invoicing became mandatory from January 1, 2026, phased in starting with large taxpayers [2].

### When are Angolan VAT returns due?

Monthly. Standard-regime taxpayers file and pay by the last working day of the month following the operations [2].

### Who administers VAT in Angola?

The Administração Geral Tributária (AGT), Angola's General Tax Administration [1].