Angola IVA at a glance
| Standard rate | 14% IVA (Imposto sobre o Valor Acrescentado) under Law 7/19 (Lei do IVA) — Angola’s modern VAT framework, effective from 1 October 2019, replacing the prior Imposto de Consumo (Consumption Tax) framework |
| Reduced rate | 7% — services in agriculture, forestry, livestock, and fisheries sectors under specific qualifying criteria. 5% — basic foodstuffs in the regulated basket (subject to verification against current Finance Law) |
| Special rate | 2% — operations specifically located in the provinces of Cabinda and Zaire (geographical incentive framework). 14% (standard) applies elsewhere. Verify current geographical incentive applicability. |
| Zero-rated supplies | 0% — exports of goods, qualifying exported services, supplies under Special Economic Zones and Investment Code preferential frameworks, certain international transport |
| Exempt supplies | Categories under the IVA Law — most basic unprocessed agricultural products, pharmaceutical products on the regulated essential medicines list, certain medical services, certain educational services, residential rentals (under specific conditions), certain financial services, certain religious activities |
| Tax architecture | National IVA administered by the Administração Geral Tributária (AGT) under the Ministério das Finanças. Customs interface administered separately through AGT’s customs function. No regional VAT-equivalent layer. |
| Domestic registration | Mandatory at commencement of taxable activity for businesses above the relevant threshold (AOA-denominated, verify current threshold). Registration through AGT’s electronic portal — issued the Número de Identificação Fiscal (NIF). The Regime Geral applies to standard taxpayers; the Regime de Não Sujeição applies for smaller operators below the threshold. |
| Foreign digital services regime | Angola has been developing the cross-border digital services framework under successive amendments. Direct registration framework for non-resident vendors continues to develop. B2B supplies operate primarily under reverse-charge mechanics. Verify current operational status with an Angolan tax advisor. |
| Tax authority | Administração Geral Tributária (AGT) — agt.minfin.gov.ao. Administers IVA, Imposto Industrial (corporate income tax), Imposto sobre os Rendimentos do Trabalho (IRT — personal income tax), Customs, Excise, and the broader federal tax framework. |
| Filing | Monthly IVA return through AGT’s electronic portal by the last working day of the month following the tax period. |
| Electronic invoicing | Angola operates the SAFT-AO (Standard Audit File for Tax — Angolan version) framework and electronic invoicing requirements under successive AGT amendments. Mandatory adoption has been expanding through large and medium taxpayer groups. |
| Late-submission fine | Specific scaled fines under the General Tax Code — typically AOA-denominated amounts based on category and delay. |
| Late-payment interest | Interest at AGT-published rate plus penalty surcharge. |
| Under-reporting penalty | Penalty under the General Tax Code — typically a percentage of underpaid IVA (25–100% depending on circumstances); higher exposure for fraudulent under-reporting. |
| Tax evasion | Criminal prosecution under the General Tax Code; imprisonment exposure for material amounts. |
| Records retention | 10 years from the date of the relevant tax filing under the General Tax Code — among the longer retention periods globally. |
| Currency | Angolan Kwanza (AOA). USD ≈ 920 AOA. The Kwanza operates under a managed-float framework with Banco Nacional de Angola (BNA) oversight; the currency has experienced material adjustment through recent years. |
| Statute | Law 7/19 (Lei do IVA) — IVA framework introduced effective 1 October 2019. General Tax Code (Código Geral Tributário). Annual State Budget Law (Lei do Orçamento Geral do Estado) — periodic amendments. Investment Law and Private Investment framework provisions. AGT Instructions and administrative guidance. |
Do I need to comply? — 60-second check
Imagine you operate an oil and gas services or industrial business looking at Angola — Cabinda Province (the country’s oil heartland producing the majority of oil output), Luanda (capital and financial centre), or the broader Lobito-Benguela industrial corridor (and the strategic Lobito Corridor connecting to DRC copper-cobalt belts). Three numbers tell you whether you need to register for Angola IVA. 14% is the standard rate, introduced effective 1 October 2019 replacing the prior Consumption Tax framework. 2% applies in Cabinda and Zaire provinces under geographical incentive framework. And 10 years is the records retention period — among the longer globally. Angola’s oil-dependent economy and post-2017 reform agenda create operationally distinctive context.
Four questions, in order:
- Angolan-resident business above the threshold? Mandatory IVA registration with AGT through the electronic portal. Local Angolan Business track.
- Overseas business supplying digital services to Angolan recipients? Foreign SaaS / Digital Services Seller track. Angola’s cross-border digital services framework continues to develop.
- Overseas business shipping physical goods to Angolan consumers? Foreign E-commerce Seller track. Import IVA at 14% applies at customs (AGT customs function) alongside Customs Duty (DA — Direitos Aduaneiros) and applicable surcharges.
- Overseas business importing goods into Angola for distribution, manufacturing, or onward sale? Foreign Importer track. Import IVA at 14% applies at customs on customs value + Customs Duty + applicable charges. The SADC framework, AfCFTA (in implementation), Angola’s Special Economic Zones, Private Investment framework, and Cabinda/Zaire geographical incentive provide structural preferential treatment under specific conditions.
Two contextual points. First: Angola’s economy is structurally oil-dependent — oil and gas typically account for the majority of government revenue and exports. The country is one of Africa’s largest oil producers (alongside Nigeria, Algeria, Libya), with major offshore production in the Cabinda and deep-water blocks. Foreign businesses in oil/gas-adjacent activities should verify sectoral framework applicability — specific IVA, customs, and corporate income tax provisions for the petroleum sector. Second: Angola’s 1 October 2019 IVA introduction replaced the long-standing Consumption Tax (Imposto de Consumo) framework — pre-2019 commentary referencing the Consumption Tax is structurally obsolete. The IVA framework was introduced as part of broader post-2017 tax reform agenda under President Lourenço’s administration, transitioning Angola toward a modern credit-method VAT system.
Quick-jump to your persona
- Foreign SaaS / Digital Services Seller into Angola
- Foreign E-commerce Seller into Angola
- Foreign Importer / Physical Goods Seller
- Local Angolan Business
Foreign SaaS / Digital Services Seller into Angola
Sell SaaS or digital services into Angola from outside? Angola’s cross-border digital services framework continues to develop. B2B supplies operate primarily under reverse-charge mechanics where the Angolan business self-assesses on imported services. B2C supplies from foreign vendors are operationally outside AGT’s direct collection channel in most cases. Verify current operational status.
Are your Angolan sales actually in Angola’s IVA base?
Place of supply for cross-border digital services follows the recipient’s location under general principles. The IVA Law and AGT guidance address services rendered abroad but used in Angola; cross-border digital service indicators include customer billing address in Angola, payment instrument issued by an Angolan institution, IP address resolving to Angola, and other commercially relevant location data.
Take Luxembourg Energy Holdings S.A., a Luxembourg-domiciled holding company for an integrated energy services group with EUR 180 million revenue globally. Luxembourg Energy combines upstream oil and gas advisory services with a B2B platform combining reservoir modelling software, equipment monitoring services, and remote operations consulting for major international oil companies operating in West African and East African offshore basins. Annual Angolan B2B revenue reached USD 2.1 million in 2025 — concentrated among Cabinda Province operators (Chevron Cabinda, TotalEnergies Cabinda block), Luanda-area service company customers, and deep-water block operators (Eni, BP, ExxonMobil, Sonangol joint-venture partners). Luxembourg Energy’s Angolan B2B customers (NIF-registered oil and gas operators and joint-venture entities) self-assess IVA on the advisory and platform services under reverse-charge mechanics on their monthly AGT return. Some sector-specific framework provisions may apply for petroleum-sector supplies. Luxembourg Energy engaged an Angolan tax advisor to navigate the petroleum sector framework, BNA foreign-exchange compliance, and document the structure.
When the AGT clock starts running
Two operational triggers under the current framework.
The B2B reverse-charge trigger applies for imported services to NIF-registered Angolan businesses — the Angolan customer self-assesses IVA on its monthly return. Petroleum-sector supplies may have specific framework provisions.
The permanent-establishment trigger applies when an overseas company creates an Angolan presence — fixed place of business, dependent agent concluding contracts, or local sales infrastructure may create taxable presence under Angolan and applicable tax-treaty rules. Note that petroleum-sector operations have specific permanent-establishment rules under sector-specific frameworks.
Operating model — primarily reverse-charge with sector overlay
Under the current framework, foreign SaaS sellers into Angola primarily operate under: B2B reverse-charge for NIF-registered customers (the Angolan customer self-assesses); petroleum-sector-specific framework provisions for oil/gas-adjacent supplies; operationally limited B2C exposure. Documentation discipline matters — NIF verification on B2B customers, petroleum sector classification analysis, BNA foreign-exchange compliance for revenue repatriation.
What you charge, and on what
Under the current framework, foreign vendors typically do not charge IVA directly on cross-border digital services to Angola — the Angolan customer assesses under reverse-charge mechanics where applicable. Petroleum sector supplies may operate under specific framework.
What this actually costs
- Angolan tax advisor retainer: USD 4,500–15,000 per year.
- Documentation maintenance: USD 1,500–4,500 per year.
- Annual reasonableness review by Angolan Contabilista Certificado: USD 3,000–8,500.
- BNA foreign-exchange compliance and repatriation analysis: USD 3,500–11,000 per year.
- Petroleum sector framework analysis (if relevant): USD 5,000–18,000 initial + USD 3,000–10,000 annual.
- Direct registration setup (if framework evolves): USD 6,000–18,000 initial + USD 12,000–32,000 annual.
What we see foreign SaaS sellers get wrong
Three patterns recur.
The first: misreading petroleum-sector framework applicability — oil/gas-adjacent supplies may fall under sector-specific provisions distinct from general IVA framework.
The second: under-investing in BNA foreign-exchange compliance — Angolan FX framework affects practical revenue repatriation materially.
The third: relying on pre-October-2019 commentary referencing the prior Consumption Tax — the IVA framework is structurally different.
| Selling SaaS into Angola? TaxDo handles the AGT framework. Angola’s IVA framework (effective 1 October 2019) plus the petroleum sector overlay plus the BNA foreign-exchange framework plus the 10-year retention create non-trivial compliance work. The cross-border digital services framework continues to develop. TaxDo’s Angola compliance pod handles the full lifecycle: current-framework analysis, NIF verification on B2B base, petroleum sector analysis, BNA FX framework guidance, and AGT correspondence — staffed by Contabilistas Certificados with active AGT engagements. Free 30-minute Angola IVA scoping callIndicative quote within 48 hoursCoverage includes Angola + SADC + Lusophone Africa + AfCFTA + 80+ jurisdictions globallySingle English-language SOW; one invoice; one project manager |
Foreign E-commerce Seller into Angola
Ship physical goods into Angola from outside? You’re operating in the import-IVA channel. 14% IVA applies at the AGT customs function on customs value + Customs Duty + applicable surcharges. The selling structure determines the IVA mechanics, not the rate. Luanda Port and Lobito Port shape practical fulfilment routing — the Lobito Corridor (rail and road connecting to DRC and Zambia copper-cobalt belts) creates regional logistics significance.
Are you actually ‘selling into Angola’?
Three structural models exist for selling physical goods to Angolan consumers from outside the country. First: classic cross-border drop-ship — you ship from a foreign warehouse, the Angolan buyer is importer of record, 14% import IVA applies at AGT customs on customs value + Customs Duty + applicable charges. Second: local stock model — you import goods in your own name into Angola, register with AGT, become the registered IVA taxpayer and importer, charge Angolan 14% IVA on local sales, recover import IVA as input credit. Third: marketplace-mediated — verify with the marketplace’s commercial team given Angola’s evolving e-commerce regulatory framework.
Where IVA actually bites
Import IVA at the border is the primary entry point. The customs value (CIF basis), plus Customs Duty at the applicable tariff line, plus Excise (on listed categories — alcoholic beverages, tobacco, motor vehicles, fuel), forms the base for the 14% import IVA. Lower 2% rate applies for supplies in Cabinda and Zaire provinces under geographical incentive framework.
Customs valuation and AGT customs
AGT customs applies WTO valuation rules. Pricing must reflect arm’s-length terms. Angola operates within the SADC framework with preferences on intra-SADC trade for qualifying-origin flows. Angola is an AfCFTA signatory (in implementation). Bilateral arrangements with selected partners add further preferential routings. Note: Angola is not a WTO member (yet — accession process has been ongoing); current WTO-related framework applicability should be verified.
Special Economic Zones and Private Investment framework
Angola operates Special Economic Zones (Zonas Económicas Especiais) including Luanda-Bengo SEZ (LBE), Cabinda SEZ, and others. The Private Investment framework administered by AIPEX (Agência de Investimento Privado e Promoção das Exportações) provides preferential treatment for qualifying investments under specific qualifying criteria and investment scales. Within-SEZ and Private Investment qualifying operations benefit from preferential IVA, customs, and corporate income tax treatment.
What this actually costs
- Customs broker per shipment: USD 350–1,200 (higher than regional norms due to Angola’s customs complexity).
- Customs duty: variable by tariff line; preferential rates under SADC, AfCFTA.
- Excise on listed categories: variable rates.
- Import IVA: 14% on customs value + Customs Duty + Excise (2% in Cabinda and Zaire provinces under geographical incentive).
- Local fulfilment partner setup: USD 12,000–40,000.
- SEZ or Private Investment setup: USD 45,000–180,000 initial + USD 28,000–80,000 annual; AIPEX approval required.
What we see foreign e-commerce sellers get wrong
Three patterns recur.
The first: missing Cabinda/Zaire geographical incentive — supplies physically located in these provinces attract 2% IVA vs standard 14%.
The second: under-using SADC origin preferences — origin documentation reduces Customs Duty on qualifying intra-SADC flows.
The third: under-investing in BNA foreign-exchange compliance — Angola’s FX framework affects practical revenue repatriation materially.
Foreign Importer / Physical Goods Seller into Angola
Importing into Angola for distribution, manufacturing, or onward sale? You’re in a B2B-physical channel with multiple structural options — SEZ for export-oriented or qualifying domestic operations, Private Investment structures under AIPEX framework, standard Luanda or Lobito distribution setup, or cross-border supply with Angolan buyer as importer of record. Angola’s oil-economy structure and post-2017 reform agenda create operationally distinctive context.
The structural choice
Three models predominate. First: register an Angolan entity (Sociedade Anónima — SA — or Sociedade por Quotas — SARL — under the Commercial Companies Code) as importer of record, register with AGT for NIF and IVA, import in own name, recover import IVA as input credit. Second: cross-border supply with Angolan buyer as importer of record. Third: Private Investment framework or SEZ-based operation through AIPEX approval — preferential treatment under qualifying activity criteria.
SADC, AfCFTA framework
Angola operates within the SADC (Southern African Development Community) framework with preferences on intra-SADC trade for qualifying-origin flows. Angola is an AfCFTA signatory (in implementation). Bilateral arrangements with selected partners add further preferential routings. The Lusophone connection — Angola is a member of CPLP (Comunidade dos Países de Língua Portuguesa) alongside Portugal, Brazil, Mozambique, Cabo Verde, Guinea-Bissau, São Tomé and Príncipe, East Timor — creates operationally significant business and cultural ties, particularly with Portuguese and Brazilian operators.
Lobito Corridor — operational significance
The Lobito Corridor — rail and road infrastructure connecting Lobito Port (Atlantic coast) through Angola to the copper-cobalt belts of DRC and Zambia — is one of Africa’s most strategically significant logistics developments in recent years. The corridor supports critical minerals export logistics (cobalt, copper, lithium) bypassing the traditional South African Durban Port routing. Foreign businesses with critical minerals adjacency or DRC/Zambia operations should consider Lobito Corridor positioning.
Private Investment and AIPEX framework
AIPEX (Agência de Investimento Privado e Promoção das Exportações) administers Angola’s Private Investment framework. Qualifying investments — by sector, location, scale, and contribution to development priorities — may benefit from materially preferential treatment. Within-Private-Investment operations benefit from: IVA exemption or zero-rating on qualifying inputs and supplies; customs duty exemption on qualifying machinery and equipment; corporate income tax preferential rates and holidays for specified periods; preferential regulatory framework through AIPEX one-stop-shop.
What this actually costs
- Angolan SA / SARL setup: USD 6,000–18,000.
- NIF registration and AGT configuration: USD 2,500–7,500.
- Customs broker retainer: USD 5,000–18,000 per year.
- Monthly IVA compliance: USD 1,800–5,500 per month.
- Private Investment / SEZ setup: USD 45,000–180,000 initial + USD 28,000–80,000 annual.
- BNA foreign-exchange compliance overlay: USD 5,000–18,000 per year.
What we see foreign importers get wrong
Three patterns recur.
The first: under-using SADC and AfCFTA preferences — origin documentation reduces Customs Duty on qualifying flows.
The second: misjudging Lobito Corridor positioning — for businesses serving DRC and Zambia critical minerals economies, the corridor offers structural alternatives to traditional South African routing.
The third: under-investing in BNA foreign-exchange compliance — Angola’s FX framework affects practical operational economics materially.
Local Angolan Business
Angolan resident business above the IVA threshold? Mandatory IVA registration with AGT through the electronic portal. For most commercial-scale operations the standard IVA framework applies, with monthly returns and SAFT-AO electronic filing compliance. The 1 October 2019 IVA introduction replaced the prior Consumption Tax framework — practical operations have transitioned to credit-method VAT mechanics.
Standard IVA framework
IVA-registered taxpayers obtain NIF from AGT, charge 14% IVA on taxable supplies (7% or 5% on listed reduced-rate categories, 2% in Cabinda and Zaire provinces, 0% on zero-rated supplies including exports), and file monthly IVA returns through AGT’s electronic portal.
Monthly compliance rhythm
IVA-registered taxpayers submit monthly returns through AGT’s electronic portal by the last working day of the month following the tax period. Late filing triggers AOA-denominated fines under the General Tax Code; late payment triggers interest at AGT-published rate plus surcharge.
SAFT-AO electronic filing
Angola operates the SAFT-AO (Standard Audit File for Tax — Angolan version) framework, requiring standardised electronic submission of accounting and tax data. Most commercial-scale taxpayers are in mandatory scope; verify your taxpayer group’s current status.
Annual Imposto Industrial
Corporate income tax (Imposto Industrial) — graduated framework with rates around 25% on net profit for standard companies; sector-specific rates for petroleum-sector operations under specific framework; preferential rates for Private Investment qualifying operators. Annual return through AGT by AGT-published deadline.
Geographical incentive — Cabinda and Zaire provinces
Operations specifically located in the provinces of Cabinda and Zaire benefit from a 2% IVA rate (instead of 14% standard). The framework supports geographical development objectives for these strategic provinces (Cabinda being the country’s main oil-producing province, Zaire being adjacent to the DRC border). Operators must classify supplies appropriately based on physical location.
What we see Angolan businesses get wrong
Three patterns recur.
The first: misclassifying Cabinda/Zaire geographical incentive supplies — physical location of the supply matters for rate classification.
The second: under-investing in SAFT-AO electronic filing — the framework is mandatory for most commercial-scale taxpayers.
The third: under-investing in 10-year archive design — Angola’s retention requirement is among the longer globally.
Cross-track essentials
Penalty exposure table
Angola’s penalty framework under the General Tax Code calculates fines in AOA-denominated amounts and as percentages of underpaid tax. Common categories:
- Late filing — AOA-denominated fines per omitted return depending on category and delay.
- Late payment — interest at AGT-published rate plus surcharge percentage.
- Material under-reporting — 25–100% of underpaid IVA depending on circumstances.
- Fraudulent under-reporting — criminal prosecution under the General Tax Code with imprisonment exposure.
- Failure to issue compliant invoice / SAFT-AO compliance gaps — specific fines plus operational disruption.
Audit triggers
AGT deploys risk-based selection. Common triggers: IVA credit positions persisting, customs-import value variances vs declared resale price, sector-benchmark variance (notably petroleum sector benchmarking), large transactions with non-resident affiliates, Cabinda/Zaire geographical incentive classification disputes, Private Investment qualifying-activity disputes, SAFT-AO compliance gaps.
Records retention
Angola requires 10 years of records from the date of the relevant tax filing under the General Tax Code — among the longer retention periods globally. Practical archive design matters under the SAFT-AO electronic framework.
Currency and BNA framework
The Kwanza operates under a managed-float framework with BNA oversight. Pricing in foreign currency for B2B contracts is regulated under BNA framework — practical foreign-currency invoicing typically requires qualifying export transaction status. Currency translation for IVA calculations uses BNA reference rate at the date of supply. FX repatriation for foreign operators follows BNA allocation framework.
Frequently Asked Questions
Why is Angola’s IVA framework different from the pre-2019 system?
Angola introduced IVA effective 1 October 2019 under Law 7/19, replacing the prior Imposto de Consumo (Consumption Tax) framework. The IVA framework is a modern credit-method VAT system with input recovery, place of supply rules, and reverse-charge mechanics — structurally different from the prior Consumption Tax. Pre-2019 commentary is structurally obsolete in material respects.
How does the Cabinda/Zaire geographical incentive work?
Operations specifically located in the provinces of Cabinda (oil-producing exclave) and Zaire (DRC-adjacent province) benefit from a 2% IVA rate on supplies in those provinces (instead of 14% standard). The framework supports geographical development objectives. Physical location of the supply determines applicability — verify per supply.
Does Angola have a foreign digital services IVA regime?
Angola’s cross-border digital services framework continues to develop. B2B currently operates under reverse-charge (Angolan customer self-assesses). Verify current operational status.
What’s the petroleum sector framework?
Angola’s petroleum sector operates under specific frameworks with distinct IVA, customs, and corporate income tax provisions. Foreign businesses in oil/gas-adjacent activities should verify sectoral framework applicability. Sonangol (state oil company) and joint-venture entities are significant in the operational landscape.
What’s the SAFT-AO framework?
Standard Audit File for Tax — Angolan version. Standardised electronic submission of accounting and tax data, mandatory for most commercial-scale taxpayers. Verify your scope status.
How do SADC and AfCFTA interact with import IVA?
SADC provides preferences on intra-SADC trade for qualifying-origin flows. AfCFTA (in implementation) provides Africa-wide preferences. Both reduce Customs Duty on qualifying flows, which reduces the base on which 14% import IVA is calculated.
What’s the Imposto Industrial corporate income tax rate?
Around 25% on net profit for standard companies under the Imposto Industrial framework; sector-specific rates for petroleum-sector operations; preferential rates for Private Investment qualifying operators. Annual return by AGT-published deadline.
What’s the Lobito Corridor’s significance?
The Lobito Corridor — rail and road infrastructure connecting Lobito Port through Angola to DRC and Zambia copper-cobalt belts — is one of Africa’s most strategically significant logistics developments in recent years. The corridor supports critical minerals export logistics, bypassing traditional South African Durban Port routing. Operationally significant for businesses adjacent to DRC/Zambia critical minerals.
Why 10 years for records retention?
Angola’s General Tax Code requires 10-year record retention — among the longer retention periods globally. Practical archive design matters under SAFT-AO framework.
Where do I check current AGT guidance?
AGT’s portal at agt.minfin.gov.ao — Instructions and administrative guidance available. Engage an Angolan Contabilista Certificado for material decisions, particularly given the petroleum sector complexity and BNA foreign-exchange framework.
Recent and upcoming changes
Angola’s IVA framework has been institutionally evolving since the 1 October 2019 transition from Consumption Tax to IVA. The structural themes have been: post-2019 IVA framework operational refinements; SAFT-AO electronic filing rollout; Lobito Corridor infrastructure developments; ongoing Private Investment framework refinements under AIPEX; continued post-2017 broader tax reform agenda.
2025 — Continued framework refinements
AGT continued operational refinements through successive amendments. Lobito Corridor and Private Investment framework continued to develop.
Recent — Tax reform agenda
Continued post-2017 tax reform initiatives have refined the IVA framework, Imposto Industrial framework, and broader fiscal architecture.
Ongoing — AfCFTA and WTO accession
Angola continues AfCFTA implementation as a signatory. Angola’s WTO accession process has been ongoing — current status should be verified for trade-policy implications.
Disclaimer
This guide is published by TaxDo as part of the Global Tax Hub. It is general commentary on Angolan indirect tax (IVA) at the date shown and is not legal, tax, or accounting advice for any specific transaction or business. Angola’s IVA framework operates under Law 7/19 (Lei do IVA, effective 1 October 2019 replacing the prior Consumption Tax framework), with the Cabinda/Zaire geographical incentive (2% rate), the Private Investment framework under AIPEX, the SAFT-AO electronic filing framework, and the BNA foreign-exchange framework. The cross-border digital services framework continues to develop. The petroleum sector has specific framework provisions. Statute, regulation, AGT administrative guidance, geographical incentive applicability, petroleum sector specifics, and 10-year retention requirements should be verified against current Angolan sources before any decision is made. Engage an Angolan Contabilista Certificado for transaction-specific analysis. TaxDo accepts no liability for action taken in reliance on this guide.