NOTÍCIAS

Portugal adere à Convenção de Viena sobre Contratos de Compra e Venda Internacional de Mercadorias

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The new guidelines for the simplification process in public administration applicable to the acts and procedures of the bodies and services of Central and Local Government were approved with the objective of reducing bureaucracy, simplifying, integrating and optimising processes that contribute to improving the satisfaction of citizens’ needs and the pursuit of the public interest.

The new guidelines will expedite the practical operation that has been practised in public services until now, in order to facilitate access to certain information. Thus, the main measures foreseen are as follows:

• change to the procedures and formalities to be completed in order to access services;
• the address and contact details of the competent authorities;
• means and conditions of access to registers and databases;
• the possibility of scheduling a visit to the services, when possible;
• discontinuance of the requirement for documents issued by the State in inter-administrative relations, (as an example we have the AGT, where it was dispensed with the printing of the sheet with the NIF and started to use the number of the B.I);
• Unification of documents;
• Integration of services (as an example the Single Counter of the Company where there are several integrated services: Civil Registry, Notary, Social Security, AGT, etc);
• Municipalization of public services;
• Prior authorisation regime;
• Duration of authorization;
• Authorisation procedure and validity period of documents, thus aiming to achieve a more efficient, rational, objective, active and less bureaucratic Public Administration.

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The new Self-Invoicing Legal Regime, published by Presidential Decree no. 194/20, entering into force on August 24th, has amended previous rules foreseen in the Invoices and Equivalent Documents Legal Regime.

This new regime takes into consideration the significant increase of economical agents acting in Angolan economy’s informal sector during the Covid-19 pandemic, which provokes greater difficulties in the issuance of invoices by these agents. Furthermore, the new regime encourages the integration in the formal sector of the economy, permitting the inclusion of these economical agents in the tax system.

This regime is applicable to entities with tax residency in Angola, which have organized accounts and who, in the exercise of economic activities, acquire goods from the sectors of agriculture, silviculture, apiculture, aquaculture, aviculture, fisheries, livestock or others, or any services, when the supplier is an individual without capacity to issue invoices.

The invoices/receipts issued under this regime must contain, among others and in addition to the requirements set forth by the Invoices and Equivalent Documents Legal Regime:

• tax number or other identification number of the supplier;
• the tax number, name or designation and headquarters address of the acquirer;
• the description of the goods/services;
• the unitary and total price in Kwanzas;
• the date on which the goods/services were transferred/provided;
• mention “Autofacturação” (self-invoicing);
• the tax to which the transactions are subject and its value.

Documents issued under this regime cannot exceed 20% of the total cost of goods sold, commodities consumed and the costs of supplies and services from third parties. On the estimate of these costs, costs incurred by the acquirer subject to the self-invoicing regime are excluded. Costs of self-invoicing shall be duly detailed in the accounts of the acquirers and respective financial statements.

When the products purchased in sectors subject to self-billing (detailed in the third paragraph) are exclusively responsible for the pursuance of the corporate object of the acquirer company, self-invoicing costs may be considered until 60%, for costs’ calculation.

Entities carrying out self-invoicing in the acquisition of the goods referred above, are required to withhold tax at the rate of the provisional settlement regime on sales foreseen in the Corporate Tax Code.

Entities carrying out self-invoicing in the acquisition of services are required to withhold tax in accordance with the taxation regime on services, foreseen in the Personal Income Tax Code.

The issuance of these invoices/receipts without the mandatory requirements foreseen in the new regime constitutes a tax administrative penalty, punishable with fine.

If the wholesaler does not inform the Tax Office regarding a transaction of value superior to AKZ 1,000,000.00 (one million Kwanzas), he incurs in a tax administrative penalty, punishable with fine of 15% of the transaction value.

Article by Duarte Marques da Cruz

Duarte Marques da Cruz is partner of the Portuguese law firm MC&A, specialized in international business advisory, with a special focus in Lusophone markets. With extensive experience in the Energy sector (Renewables and Oil & Gas) and in International Taxation, he has supported international companies in major upstream, midstream transactions and projects, including in implementing, exploration and development programs. Duarte has also supported international clients in other areas of practice, namely, Mining, Transport & Logistics, Regulatory Compliance and Mergers & Acquisitions in Mozambique, Angola and Portugal.

Angola Novo Regime Jurídico da Autofacturação

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On August 3^rd, 2020, new rules and procedures applicable to foreign exchange transactions carried out by natural persons were published through Notice no. 17/2020.

This Notice intends to update and clarify the rules and procedures applicable to payments to foreign territory of current invisible transactions, goods and capital transactions ordered by resident and non-resident natural persons.

Regarding transactions carried out by foreign exchange residents, this Notice applies to current invisible operations, as well as private transactions ordered by natural persons, to cover costs with travels, family support, education and health and to the transfer of amounts generated by foreign citizens residing in Angola, at the end of their stay.

Regarding import of goods, this Notice applies to private transactions ordered by natural persons, to capital transactions, to acquisition of immovable property or immovable assets in foreign territory, as well as to loans obtained with a foreign financial institution, regardless of its purpose.

This Notice also applies to the transfer of salaries received through work provided to an employer, to resources imported to Angola and capital revenues.

All transactions covered by this Notice are not subject to licensing, except for capital transactions carried out by natural persons.

Similarly to the previous regime, there is an annual limit for expenses related to acquisition and use of foreign currency for natural persons, which is USD 12,000. This limit may be exceeded by special authorisation from Banco Nacional de Angola (Central Bank in Angola).

Notwithstanding, the following transactions are exempt from the above limit and from mandatory presentation of supporting documentation:

• payment of health, education and housing expenses, when paid directly to the service providers;
• transfer of resources accumulated by foreign resident citizens (foreign exchange residents) that end their stay in Angola;
• transfer of resources imported to Angola, provided that such resources where declared on the moment of their entrance by foreign exchange residents.

Regarding foreign employees (non-foreign exchange residents), one of the key differences in this Notice is the requirement for all of those who perform a remunerated activity in Angola to open a non-foreign exchange resident account in a Bank based in Angola, where their income shall be deposited.

Foreign employees (non-foreign exchange residents) may buy foreign currency and transfer the salaries received in Angola at any time, provided that such transfers are made in time periods superior to the receiving of salaries. There is no clear possibility to directly transfer the amounts, as there was in the previous regime.

In a nutshell, the major difference introduced by this Notice is the mandatory requirement for opening a bank account in an Angolan Financial Banking Institution, thus making impossible the direct transfer of funds to a foreign bank account held by the employee, as it was the case until now. Even so, it is important to note that this Notice does not state any mandatory requirement for the use of Kwanzas for payment of salaries, being the parties free to set the currency of salaries, in accordance with the legal framework currently in force.

Article by Duarte Marques da Cruz

Duarte Marques da Cruz is partner of the Portuguese law firm MC&A, specialized in international business advisory, with a special focus in Lusophone markets. With extensive experience in the Energy sector (Renewables and Oil & Gas) and in International Taxation, he has supported international companies in major upstream, midstream transactions and projects, including in implementing, exploration and development programs. Duarte has also supported international clients in other areas of practice, namely, Mining, Transport & Logistics, Regulatory Compliance and Mergers & Acquisitions in Mozambique, Angola and Portugal.

Published in furtherafrica.com

The exceptional and temporary measures related with COVID-19 were updated by Presidential Decree no. 212/20, of August 7th. This regulation has revoked the measures previously implemented by Presidential Decree no. 184/20, of July, 8th.

Through Presidential Decree 212/20, the declaration of Public Calamity is still in force in Angola, for a period of 30 days, being subject to revaluation if deemed necessary. The key measures implemented by this new Presidential Decree, that differ from the previous measures, are the following:

Individual Protection Measures

• For the individual protection measures is mandatory the use of masks inside private vehicles and the masks must simultaneously cover the nose and mouth, otherwise it is considered to be incorrectly used.
• Also, whenever possible, client service must be provided through previous scheduled appointments.
• It is recommended that citizens remain at home (except for reasons of urgent necessities) – this duty is now applicable for all citizens in all Angolan territory, not just for territories where there are sanitary fences.

Duty to report suspicious cases

• Temperature control at the entrance of facilities is now mandatory and the responsible entities, when the identification of suspicious cases, must prevent the entry in the facilities and communicate immediately the local health authorities.

Angolan borders

• The borders of the Angolan territory remain closed, and subject to sanitary control as defined by the relevant authorities. In addition to other formalities, citizens intending to enter Angolan territory must carry out a RT-PCR test, at least 72h before boarding, with a negative result.

Sanitary fence

• In the provinces where there is a sanitary fence (Province of Luanda, and Cazengo Municipality – Province of Cuanza-Norte), Security and Defense forces must reinforce monitoring, as well as in neighboring provinces or municipalities.
• Authorized movements / exits of areas in sanitary fence are subject to previous testing for SARS-COV-2. For authorized official work delegations, the authorization for exit of territory in sanitary fence must be granted for the minimum number of persons required to carry out the work.
• All citizens, community agents and local health authorities have a duty to report all acts of violation of the sanitary fence.

Quarantine

• Angolan and foreign citizens (who are residents in Angola) entering Angolan territory from abroad, who do not test positive for SARS-COV-2 on the pre-boarding test, must be placed under home quarantine.  These citizens are required to sign a Statement of Responsibility (to be defined by the Health Authorities). Home quarantine shall only be finished by the issuing of a statement by the Health Authorities, which will only occur after a negative test for SARS-COV-2. This test will be made at least 7 days after the home quarantine begins. Health Authorities may determine that there are no conditions to carry out the home quarantine; in this event, citizens shall be placed under institutional quarantine.
• Non-resident foreign citizens entering Angolan territory from abroad, who do not test positive for SARS-COV-2 on the pre-boarding test, must be placed under institutional quarantine.

Social isolation

• Citizens who test positive for SARS-COV-2 who do not present any symptoms must be placed in home isolation, as defined by the Health Authorities. These citizens are required to sign a Statement of Responsibility, to be defined by the Health Authorities.  Whenever the Health Authorities determine that there are no conditions to carry out home isolation (specifically, due to the lack of physical distance, health issues of the presence of vulnerable citizens at home), citizens may be placed under institutional isolation. In the event a citizen is placed under home isolation, the people living in the same house are also required to observe home quarantine rules. Home isolation shall only be finished by the issuing of a statement by the Health Authorities, which will only occur after a negative test for SARS-COV-2.
• Neighbors and members of residents’ commissions have a duty to communicate all violations of the home quarantine and home isolation they are aware of.
• Home quarantine and home isolation regimes must be in force on August 15th, 2020.

Special protection of vulnerable citizens

Vulnerable citizens are subject to special protection. Vulnerable citizens include: citizens over 60 years old, citizens with chronic risk diseases, pregnant women and children under 12 years old. Vulnerable citizens are not required to perform on-site work (and may be subject to telework regime). This is not applicable for citizens who are responsible for children under 12 and obese persons, who must perform work for 50% of the normal working period, in the terms to be defined by the employer.

Public and private services

• Public services must function between 8 am and 3 pm, with the presence of 50% of the work force in the Province of Luanda, and 75% in the other Provinces (with the exception of specific public services).
• Private services must function between 6 am and 4 pm, with the presence of 50% of the work force in the Province of Luanda, and 75% in the other Provinces.
• The school activities remain suspended and sports activities, also, remain suspended (with the exception of individual sports activities in open spaces, which may be carried out between 5.30 am and 8 pm).
• Commercial activities of goods and services may be carried out between 7 am and 7 pm, with observance of biosafety rules (already included in the previous measures).
• Restaurants and similar establishments may function between 6 am and 9 pm, with observance of biosafety rules (already included in the previous measures).
• Access to beaches, public pools and other similar areas is forbidden until October 15th, 2020.
• The cinemas remain closed in the Province of Luanda, but may be open in other provinces until 9 pm (with observance of safety rules, such as, mandatory use of masks, physical distance and use of 50% of capacity).
• Night clubs remain closed.
• Religious activities are permitted, except for the Province of Luanda and Municipality of Cazengo.
• Parties outside of home are not allowed – the entities responsible for organizing parties may be subject to fines.
• Collective transports of people may function between 5 am and 10 pm (with 50% of its capacity, in Luanda, and 75% in other areas). The violation of these regulations may result in the apprehension of the vehicle, suspension of the license (if applicable) and the application of a fine.
• Moto-taxi services may function between 6 am and 10 pm. The use of mask is mandatory for both the driver and the passenger.
• Sanitary fences in the Province of Luanda, and Cazengo Municipality – Province of Cuanza-Norte must be in force until September 8th, 2020.