Last updated : 11.05.2026
Expense rules in Angola.
Angola applies VAT at 14% (since 2019, IVA introduced). 2nd African oil producer. E-invoice mandatory.
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1Expense rules & reclaimable VAT
IVA 14% standard, 7% certain goods, 5% Cabinda. SAFT-AO mandatory.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 14% | Deductible | E-invoice + NIF |
| Lodging | 14% | Deductible | NIF |
| Alcohol | 14% | Limited | Excluded |
| Fuel | 14% | Deductible | Invoice |
| Transport | 14% | Deductible | Taxi/airfare |
| Gifts | 14% | Non-deductible | Cap |
Receipt
E-invoice
NIF mandatory
SourcesAngola Tax Authority
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Invoice |
| Company car | – | Card | – |
| Taxi | – | 100% receipt | Invoice |
Tracking
Logbook
Date, distance
SourcesAngola Tax Authority
3Per diem and travel allowances
Company policy. Luanda very expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Luanda | AOA 25 000 | AOA 80 000 | AOA 130 000 |
| Lobito | AOA 18 000 | AOA 65 000 | AOA 100 000 |
| Huambo | AOA 15 000 | AOA 55 000 | AOA 90 000 |
| Other | AOA 13 000 | AOA 45 000 | AOA 75 000 |
Conversion
~1 EUR = 950 AOA
Variable
SourcesAngola Tax Authority
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | IVA credit | Monthly | Return |
| Non-resident | None | – | Final cost |
| Oil/Mining | Conventions | Per contract | Regime |
Limitations
5 years
Keep
SourcesAngola Tax Authority
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