Briefing document & Podcast: E-Invoicing in Angola

Last update: October 18, 2025

Executive Summary:

Angola is in the process of implementing a mandatory e-invoicing system to improve tax compliance and reduce tax evasion. The implementation is being overseen by the Angolan General Tax Administration (AGT). While the initial rollout faced technical challenges, the government has established a revised timeline with a transitional period to allow businesses to adjust. The system will become mandatory for large taxpayers and State suppliers starting January 1, 2026. The system incorporates the “Factura Premiada” (Award-Winning Invoice) scheme to incentivize consumer participation. Presidential Decree No. 71/25 and Executive Decree 683/25 provide the legal and technical framework for the system, requiring specific data formats, certified invoicing software, and real-time data transmission to the AGT. Non-compliance will result in penalties.

Key Themes and Ideas:

Implementation Timeline and Delays:

• The initial implementation date of mandatory e-invoicing was postponed from September 2025 to October 1, 2025, “following technical challenges identified during the initial rollout preparation”.
• A transitional period, running from October 1 to December 31, 2025, allows taxpayers in scope to continue issuing standard invoices without penalties while the AGT validates and certifies e-invoicing software. “Taxpayers subject to the requirement may continue issuing invoices in standard format, i.e. non-electronic; No penalties will be applied for non-compliance with electronic invoice issuance”.
• From January 1, 2026, e-invoicing becomes mandatory for all large taxpayers and State suppliers. “Starting January 1, 2026, issuing electronic invoices will become mandatory for the taxpayers in scope, large taxpayers, and State suppliers”.

Scope of E-Invoicing:

• Starting January 1, 2026, “electronic invoice issuance becomes mandatory for all large taxpayers and State suppliers in Angola. After this milestone, non-electronic invoice formats will no longer be accepted” (FAQ Guide).
• The e-invoicing regime will eventually be extended to all VAT-registered taxpayers by September 2026.
• Transactions exceeding AOA 25 million (Angolan Kwanza) must be e-invoiced. “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”.

Legal and Technical Framework:

• Presidential Decree No. 71/25 establishes the legal framework for tax invoices, including electronic invoices. “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”.
• Executive Decree 683/25 details the technical and procedural requirements for the e-invoicing system, specifying “software data structures, e-invoicing model, technical specifications, and procedural guidelines for implementation”.
• Key compliance requirements include the use of AGT-certified invoicing software, real-time transmission of invoice data, SAF-T format compatibility, and adherence to technical standards.

E-Invoicing Model:

• Angola is adopting a post-clearance e-invoicing model. “The electronic invoicing model follows apost-clearance approach. E-invoices must be issued through certified billing software and transmitted to the General Tax Administration (Administração Geral Tributária, AGT)”.
• E-invoices must be issued through certified billing software and then transmitted to the AGT.

1. Invoice Content and Data Transmission:

• Invoices must include specific information such as the name, Tax Identification Number (NIF), and address of both the supplier and the customer, as well as a sequential number, a description of the goods or services, the price, tax rates, the date of issuance, and software identification. “Invoices must include specific information such as the name, Tax Identification Number (NIF), and address of both the supplier and the customer. Also, invoices must contain a sequential number, a description of the goods or services, the price, tax rates, the date of issuance, and the software identification” (FAQ Guide).
• Data exchange with the AGT must be in JSON format, and the printed copy should include a QR code.

AGT-Certified Invoicing Software:

• AGT-certified invoicing software is essential for ensuring that invoices are issued in a standardized format and can be transmitted to the AGT. “AGT-certified invoicing software is crucial in Angola’s e-invoicing system because it ensures that invoices are issued in a standardized format and can be transmitted to the AGT in real-time. This software also guarantees the sequential numbering and chronological ordering of documents” (Study Guide).
• The software guarantees the sequential numbering and chronological ordering of documents.

“Factura Premiada” Scheme:

• The “Factura Premiada” (Award-Winning Invoice) scheme is designed to combat tax evasion by awarding prizes to taxpayers who request that their NIF be included on invoices. “The ‘Factura Premiada’ (Award-Winning Invoice) scheme is a program designed to combat tax evasion by awarding prizes to taxpayers who request that their Tax Identification Number (NIF) be included on invoices” (FAQ Guide).
• This encourages consumers to demand official invoices, helping the government track transactions and reduce tax evasion.

SAF-T (Standard Audit File for Tax):

• Taxpayers under the simplified and general VAT regimes are required to submit the SAF-T electronically as part of their e-invoicing compliance. “The Angolan government requires both e-invoice systems providers and the taxpayers using them to 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” .

Penalties for Non-Compliance:

• Non-compliance with e-invoicing regulations will result in penalties.
• The decree outlines penalties for non-compliance, including:
  • Failure to issue invoices (including electronic ones) can result in fines of 7% of the unissued invoice value, or 15% for repeated non-compliance (more than five instances).
  • Using unvalidated software or uncertified invoice booklets.
  • Omitting mandatory requirements on invoices.
  • Failure to issue receipts or archive documents.
  • Issuing invoices outside the required deadlines.
  • Failure to submit the SAF-T file or omitting documents from the file.
  • Penalties also apply to software producers, printers, and typographies that do not comply with regulations.
  • Penalties may be mitigated by 50% for a first violation.

Glossary (From Study Guide):

• AGT (Administração Geral Tributária): The Angolan General Tax Administration, responsible for overseeing and implementing tax regulations, including e-invoicing.
• E-Invoicing: The electronic issuance, transmission, and receipt of invoices in a structured data format, enabling automated processing.
• Presidential Decree No. 71/25: Angolan legislation that establishes the legal framework for tax invoices, including electronic invoices.
• Executive Decree 683/25: Details the technical and procedural requirements for the country’s electronic invoicing system.
• SAF-T (Standard Audit File for Tax): A standardized electronic format for submitting accounting data to tax authorities.
• Factura Premiada (Award-Winning Invoice): A scheme where prizes are randomly awarded to taxpayers with reported invoices to combat tax evasion.
• Large Taxpayers: Businesses designated by the tax authority as having significant tax obligations, often subject to stricter regulations.
• State Suppliers: Businesses that provide goods or services to the Angolan government.
• Transitional Period: A specified timeframe during which taxpayers can adjust to new regulations, often with reduced penalties for non-compliance.
• VAT (Value Added Tax): A consumption tax levied on the value added to goods and services at each stage of production or distribution.
• AOA (Angolan Kwanza): The currency of Angola.
• Post-Clearance Model: An e-invoicing model where invoices are issued and then submitted to the tax authority for validation.

Conclusion:

The implementation of e-invoicing in Angola represents a significant step towards modernizing the country’s tax system. Businesses operating in Angola, especially large taxpayers and State suppliers, need to understand the requirements and timelines to ensure compliance by the January 1, 2026, deadline. The transitional period provides an opportunity to adjust systems and processes.

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See also: Presidential Decree No. 71/25 – Legal Regime of Invoices

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