Angola is one of Africa’s largest economies, actively diversifying beyond oil. Since the introduction of Value Added Tax (IVA) in 2019, the tax landscape has modernized rapidly. For international businesses, compliance is strictly enforced by the Administração Geral Tributária (AGT).
Navigating Angolan compliance requires understanding the NIF (Número de Identificação Fiscal), which serves as the universal identifier for both tax and customs operations. With strict rules on certified invoicing software, verifying the NIF is the first line of defense against penalties.
Introduction
The backbone of Angola’s fiscal infrastructure is the Administração Geral Tributária (AGT). Unlike some jurisdictions with separate VAT and tax numbers, Angola uses a unified system where the NIF covers all tax obligations.
For global enterprises, the challenge lies in verifying this identifier to ensure legitimate B2B trade. Missteps here prevent the deduction of input VAT (currently 14%) and can lead to the rejection of invoices by the AGT’s electronic system.
