Angola Moves Toward Mandatory Electronic Invoicing

Angola Moves Toward Mandatory Electronic Invoicing

Introduction of Mandatory E-Invoicing: The Angolan Ministry of Finance has enacted Decree No. 71/25 of 2025, mandating all taxpayers to issue electronic invoices using AGT-certified software that generates SAF-T billing files and transmits data in real time to the General Tax Administration (AGT), with full implementation occurring in two phases starting September 20, 2025.
Phased Implementation and Scope: Phase 1 will apply to large taxpayers and public suppliers for the first year, while Phase 2, beginning September 21, 2026, will extend the requirement to all taxpayers under both the General and Simplified VAT regimes, eliminating paper invoicing and standardizing digital documentation across all sectors.
Compliance Requirements and Penalties: Taxpayers must comply within six months of the decree’s effective date, adhering to SAF-T filing obligations and using certified software. Non-compliance could result in administrative penalties and operational disruptions, underscoring the importance of timely adoption and accurate invoicing practices.

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Angola Introduces New Law Mandating Electronic Invoicing for Tax Compliance by 2025

Angola is moving towards mandatory electronic invoicing.
A draft law requires taxpayers to use certified software for invoicing.
Invoices must be issued in both electronic and physical formats.
The software must generate SAF-T billing files.
It must also transmit information in real time to the General Tax Administration.
An electronic invoice is defined as a document issued and received digitally.
The software must be authorized by the General Tax Administration and meet technical and legal standards.

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