The supply of goods by a non-resident is subject to VAT effective 1 October 2019 and certain imports are exempt in Angola.
When a non-resident has an establishment in Angola, the establishment must register for and pay VAT when the registration threshold is met. A non-resident person without an establishment in Angola is required to appoint a tax representative.
In the absence of the appointment of a representative, the resident company acquiring the goods will be responsible for paying tax on such imports under the reverse charge mechanism.
In response to the COVID-19 pandemic, Angola introduced a tax credit for VAT payable on the import of capital goods and raw materials used for the production of essential basic goods such as milk, rice, flour, detergents, as well as other priority national goods.