Angola - New VAT Code
5 September 2019, HAAG

Angola - New VAT Code

The Value Added Tax Code (VAT Code), approved by Law No. 7/19 of April 24 , as amended by Law No. 17/19, of August 13 shall enter into force in Angola on October 1. Although the VAT Code will come into force on 1 October, this will only happen on a mandatory basis for a limited number of taxpayers and for imports of goods. To the remaining taxpayers is given the choice between the immediate application of the general tax regime and the application of a transitional regime during 2019 and 2020.


By: António A. Guimarães and Getisêmane S. Miguel