Angola - The Implementation of VAT in Angola

Following the winds of change of the new presidency and the IMF’s recommendations, Angola is the last country in the Southern African Development Community to implement a VAT system. The main objective behind this new tax is a diversification of the country’s revenue with a view to achieve macroeconomic stability. In this article, the authors summarize the main features of the new Angolan VAT system and highlight the challenges faced by its implementation.