Angola Amendments to the Value Added Tax Code and Other Tax Changes for 2024

Angola introduced several amendments to its Value Added Tax (VAT) Code through Law no. 14/23 of 28 December 2023. The amendments include:

• Clarification regarding the distance sales of goods in the context of international e-commerce, providing that the sale of goods is considered to be located in Angola if the purchaser has its registered office, domicile, or permanent establishment in Angola, or the payment originates in Angola, or is intermediated by a financial institution established the…