Angola VAT registration threshold

What this value means

STRUCTURE — the recorded value (Kz 25,000,000) is where compulsory inclusion in the VAT system starts; Angola runs THREE bands since Lei 14/23: regime de exclusão below Kz 25,000,000 (outside VAT — may not charge VAT, input VAT is a cost); regime simplificado at >= Kz 25,000,000 and < Kz 350,000,000 (registered with the AGT, monthly returns, tax at 7% under art. 19.º/1/b on turnover effectively received, only limited input relief); regime geral at >= Kz 350,000,000 (full 14% VAT with deduction). Treat Kz 350,000,000 as the FULL-regime line, not the registration line. PERIOD BASIS: banding is by "volume de negócios ou operações de importação" of the PRIOR financial year (exercício económico anterior) — an over-the-line year moves the taxpayer for the following year. Exception: indústria transformadora (manufacturing) with turnover/imports at or above Kz 25,000,000 in the prior 12 months goes straight into the regime GERAL, skipping the simplified band (art. 62.º/1/b). Voluntary opt-in to the general regime is open to those meeting art. 62.º/2 requirements (organised accounts, updated cadastro, AGT-certified electronic invoicing, electronic filing capacity). NON-ESTABLISHED SUPPLIERS: no threshold. A non-resident making supplies located in Angola must operate through a representante fiscal, whose tax ID and address must appear on invoices (art. 34.º/3); in B2B, services are located where the acquirer is domiciled/established (art. 10.º/1) and the Angolan acquirer self-assesses (reverse charge) where the non-resident is not represented. Distance sales of goods in international e-commerce are located in Angola when the buyer is resident, domiciled or established there OR the payment originates from Angolan financial institutions (art. 9.º/5). IMPORTED DIGITAL SERVICES: Lei 14/23 pulled the digital economy into the Code rather than creating a separate registration portal: entities operating electronic platforms are made responsible for delivering the tax on the operations they intermediate (art. 29.º/6), and art. 77.º let non-residents hand over VAT collected on international e-commerce without penalty as a transitional measure. There is no simplified non-resident e-services registration regime comparable to SA/EU models as of Aug 2026. Traps: (1) Bands run on turnover OR IMPORT OPERATIONS — a heavy importer with modest sales can be forced into the general regime. (2) Both edges are 'igual ou superior': exactly Kz 25,000,000 is IN the simplified regime and exactly Kz 350,000,000 is IN the general regime — unlike 'exceeds'-style thresholds elsewhere. (3) The previous structure (Lei 42/20, effective 1 Jan 2021) had the exclusion floor at Kz 10,000,000 — sources citing 10m/350m are pre-2024; the original Lei 7/19 (VAT live 1 Oct 2019) used a transitional regime instead. (4) The 2023 republication renumbered the regime articles (60.º, 62.º, 69.º-A/69.º-B) — citations to 2019 numbering mislead. (5) Exclusion-regime members cannot charge VAT on invoices; crossing into the simplified band imposes monthly obligations even though the 7% levy looks like a turnover tax rather than VAT. (6) Manufacturing exception at 25m is easy to miss — a 30m-turnover factory files full 14% VAT, not the 7% simplified levy.

Get it programmatically

curl https://afriref.dev/v1/ao/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/ao/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ao/vat-registration-threshold

Other Angola series: Taxa BNA (BNA policy rate) · IVA taxa geral (standard VAT rate) · Salário Mínimo Nacional (SMN) · Feriados nacionais · CPI inflation (year-on-year, national) · Imposto Industrial · Withholding tax rates · Legal interest (juros legais) · IRT · Statutory social-insurance contributions

The same figure elsewhere: Benin · Botswana · Burkina Faso · Cameroon · Central African Republic · all 34