The Angolan Government has announced the upcoming implementation of e-invoicing. Presidential Decree No. 71/25, published on March 20, 2025, establishes the Legal Framework for Tax Invoices. This framework applies to resident taxpayers in Angola and will take effect six months after its publication. It replaces the existing decree on the Legal Framework for Invoices and Equivalent Documents and incorporates electronic invoicing requirements.
Purpose, e-invoice definition and scope
The Presidential Decree outlines the rules for issuing, rectifying, canceling, and archiving invoices and tax-relevant documents and introduces the “Award-Winning Invoice” Draw.
An electronic invoice is a document issued and received electronically via invoicing software, capable of real-time transmission to the General Tax Administration (AGT).
Taxpayers subject to e-invoicing include those under the general and simplified VAT regimes, while those under the exclusion regime may opt in voluntarily.
System requirements and web portal
Both e-invoice systems providers and the taxpayers using them must ensure operational and data integrity and maintain technical documentation. An AGT digital code must be applied to issued e-documents to guarantee authenticity and integrity. Billing systems should report sales values bi-monthly.
Taxpayers under the VAT exclusion regime and individuals with tax residency in Angola can issue invoices via the taxpayer portal. Upon AGT authorization, taxpayers under the general and simplified VAT regimes may also issue invoices through this portal.
Issuance rules and archiving
- Electronic invoices must adhere to the mandatory requirements outlined in Article 10, with invoice data submitted in real time to the AGT;
- Taxpayers under the simplified and general VAT regimes must use AGT-validated invoicing software or software provided by the AGT and are required to submit the SAF-T electronically. Taxpayers under the exclusion regime may use AGT-validated software or pre-printed AGT-certified invoice booklets.
All invoices, tax-relevant documents, and records related to the analysis, programming, and execution of computer processing must be maintained within the deadlines established by the General Tax Code. The archiving process must ensure integrity and accuracy throughout the storage period.
Roll-out of the mandate
In September 2025, the following requirements will be introduced:
- All transactions exceeding twenty-five million KZ (approximately 25,000 EUR) must be documented as an e-invoice or be issued on the taxpayer portal.
Once the Executive Decree outlining the technical specifications takes effect, during the following 12 months (1st year):
- E-invoices will be mandatory for B2G transactions (excluding self-billing) and B2B transactions for large taxpayers;
- Other taxpayers must issue invoices and tax-relevant documents using AGT-certified software.
After 12 months (2nd year) have passed since the Executive Decree outlining the technical specifications came into effect:
- All taxpayers in the scope must adopt e-invoicing.
Sanctions
Non-compliance will result in penalties as per Article 35.
The award-winning invoice
To combat tax evasion, prizes will be randomly awarded to taxpayers with reported invoices. Individuals can participate if their Tax Identification Number (NIF) is provided. Unreported invoices can be communicated to the AGT for eligibility.
