ANNOUNCED AS TEMPORARYNo
Internal taxation of imports
On 27 March 2020, the General Tax Administration of Angola issued Circular No. 19/GACA/DSA/AGT/2020 lifting the value-added tax (VAT) on imported goods that are used in the battle with the Coronavirus pandemic. The general VAT rate in Angola is 14%.
According to the Circular, the VAT exemption can only be applied to the products imported for donation and humanitarian aid. The circular also provided an exemption for the imported goods from the payment of VAT (please see related intervention).
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