Briefing document & Podcast: E-Invoicing in Angola

Last update: January 2, 2026

SUMMARY

Angola is implementing a phased mandatory electronic invoicing (e-invoicing) system, designed to improve tax transparency and efficiency. The legal basis is Presidential Decree No. 71/25 of 20 March 2025. The rollout began with a transition period in late 2025, followed by mandatory e-invoicing for specific taxpayer groups from 1 January 2026. The goal is to bring all VAT-registered businesses under the General or Simplified VAT regimes into the system by 1 January 2027. The system involves standardized electronic invoice formats, real-time or near-real-time reporting to the General Tax Administration (AGT), and strict penalties for non-compliance. The AGT also plans to leverage the e-invoice data to pre-populate VAT returns.

1. Implementation Timeline & Key Dates:

Presidential Decree Effective: Mid-September 2025 (6 months after publication on 20 March 2025).
“Soft Landing” Transition Period: 1 October – 31 December 2025. During this period, businesses could continue using old invoice formats without penalties while AGT finalized software certification. This was a “grace period: e-invoicing was encouraged but not enforced with fines in late 2025.”
Phase 1 (Mandatory): 1 January 2026. Applies to:
Large Taxpayers (annual turnover ≥ Kz 350 million).
Suppliers to the government (B2G).
Invoices of very high value (≥ Kz 25 million) – even if the issuer is not a “large taxpayer.”
Phase 2 (Mandatory): September 2026 – January 2027 (full coverage expected by 1 Jan 2027). All remaining VAT-registered businesses under the General or Simplified VAT regimes.

2. Scope of Transactions:

Domestic B2B and B2C: All sales of goods or services within Angola are subject to the e-invoicing rules once the mandate applies to the taxpayer. “The new law explicitly makes e-invoicing compulsory for transactions between companies, and also for sales to final consumers and to government agencies.”
Cross-Border Transactions (Exports): Angolan companies must issue invoices for exports, which fall within the e-invoice system’s scope, with prices allowed in foreign currency.
Cross-Border Transactions (Imports): Invoices issued by foreign suppliers to Angolan buyers are not subject to Angola’s e-invoice mandate.
Excluded Scenarios: Vending machine sales, transportation tickets, street vendor sales, or other uses of pre-authorized receipt systems are exempt.

3. Taxable Persons in Scope:

Residents and VAT Registrants: All taxpayers with fiscal residence in Angola conducting economic, commercial, or professional activities under the General and Simplified VAT regimes.
Small/Exempt Businesses (“Regime de Exclusão”): Micro-enterprises exempt from VAT due to low turnover are not obliged to use e-invoicing, but can opt-in voluntarily through AGT’s “Portal do Contribuinte” (up to 300 invoices/year).
Non-Established Entities: Foreign companies without an Angolan fiscal residence are generally outside the scope. The mandate “does not directly impose obligations on non-resident businesses that are not registered for Angolan taxes.”

4. E-Invoice Format and Data Requirements:

Certified Software & Format: Invoices must be generated through AGT-certified invoicing software, complying with the data format defined in Executive Decree No. 683/25. The format is a structured digital file (based on Angola’s SAF-T schema and associated JSON/REST API standards). This is “post-clearance,” using JSON-based invoice data submissions to AGT for validation.
Mandatory Content: All normal invoice details required by law plus extra fields like the time of supply and a special digital signature/hash code. “Each electronic invoice, once processed, is stamped with a unique digital code from AGT to guarantee its authenticity.”
Invoice Numbering: Centrally controlled by AGT. Taxpayers must register all invoice series with AGT. “This uniform approach means every e-invoice carries an AGT-authorized number and code, preventing duplicate or fake sequences.”
E-Reporting Data (SAF-T Files): Certified software must generate SAF-T billing files with all invoice records. Key datasets are:
Inventory stock files (as of Dec 31), submitted by 15 Feb of the following year.
Annual SAF-T accounting file (full year’s data), submitted by 10 Apr of the following year. The SAF-T (AO) file contains details of all invoices issued/received, payments, etc.

5. Data Transmission & Deadlines:

Real-Time Invoice Transmission: Invoices must be transmitted electronically to AGT in real-time via API. AGT validates the data and assigns a unique code/ID. Invoices rejected by AGT are considered not legally issued.
Timing Requirements: Invoices should be issued within 5 days of the underlying transaction, or within one month for continuous services. Report the data to the tax authority essentially immediately upon issuance. “Invoices not reported in the required timeframe are considered late and subject to penalty.”
Portal Issuance: Taxpayers with low volume can use the AGT web portal (limited to 300 invoices/year).
Contingency Procedures: If the e-invoicing system is down, businesses must notify AGT and can issue invoices offline (using “offline mode” or even paper invoices). These invoices must be uploaded to AGT within 45 days once the system is back online.
Periodic SAF-T Reporting: Real-time reporting largely replaces monthly invoice file submissions. Annual SAF-T accounting files (and the separate year-end inventory file) are mandatory. Key deadlines are 15 February and 10 April.

6. Penalties for Non-Compliance:

Failure to Issue an Invoice: 7% of the value of the transaction for each invoice not issued (15% if repeated).
Missing or Incorrect Invoice Details: 5% of the invoice’s value for omission of critical details (e.g., price, taxpayer’s NIF), 1% for less critical elements.
Late Invoice Issuance/Reporting: 0.2% of the invoice’s value for each late invoice.
SAF-T Reporting Failures: Omitting any invoice from the SAF-T submission is treated as not issuing it – a 7% fine (15% if repeated).
Software Provider Penalty: If a software’s faults lead to SAF-T files not being accepted, the provider can face a fine of Kz 600,000 per affected period.

7. Archiving Requirements & Retention Period:

Electronic Archiving Standards: Taxpayers must archive electronic invoices in a manner ensuring integrity, security, and accessibility for audits. The archive must maintain accuracy, prevent unauthorized alterations, provide for data recovery, and allow retrieval of legible copies.
Retention Duration: Invoices and related fiscal documents must be kept for 5 years after the relevant tax year. Electronic invoices must remain readable and authentic for the full retention period.
Location of Records: AGT must have access to these records on demand, including on-site inspections or remote access.

8. Pre-Filled VAT Returns:

AGT-Prepared Returns: AGT plans to use e-invoice data to pre-populate taxpayers’ periodic VAT declarations. The first pre-filled VAT returns are expected in 2026.
Current Status: Large taxpayers can likely access their draft VAT returns online (populated with sales totals from e-invoices reported) in early 2026.
Confirmation and Adjustments: Taxpayers remain responsible for verifying and submitting the VAT return, correcting any discrepancies.

9. Key Takeaways & Implications:

Angola’s e-invoicing mandate is a significant change requiring businesses to adopt certified software and comply with strict reporting deadlines.
Non-compliance can result in substantial financial penalties.
The implementation of pre-filled VAT returns aims to streamline the tax compliance process.
Businesses need to understand the phased rollout, scope of transactions, and specific data requirements to ensure compliance. This includes ensuring proper electronic archiving and record-keeping practices.

INDEPTH ANALYSIS

Implementation Timeline & Grace Period: Angola’s mandate for electronic invoicing is being rolled out in phases under Presidential Decree No. 71/25 of 20 March 2025. The decree took effect six months after publication (mid-September 2025), but authorities built in transition periods: [vatabout.com] [angolex.com]

Initial Law & Effective Date (2025): The new invoice law was published 20 March 2025, with a 6-month grace period before taking effect. Mandatory e-invoicing was originally slated for Sept 2025 (6 months post-publication) for certain taxpayers. However, due to technical constraints, the General Tax Administration (AGT) postponed the go-live to 1 October 2025. [angolex.com] [vatabout.com] [kpmg.com]
Transition (Oct–Dec 2025): From 1 Oct through 31 Dec 2025, a “soft landing” phase was in place. During this period, businesses could continue issuing invoices in the old format (paper or non-electronic) without penalties, while AGT finalized certification of invoicing software. This effectively served as a grace period: e-invoicing was encouraged but not enforced with fines in late 2025. [kpmg.com], [angop.ao]
Phase 1 Mandate (Jan 2026): Starting 1 January 2026, electronic invoicing became mandatory for the first group of taxpayers. This includes: Large Taxpayers (generally those under the Large Taxpayers Unit, e.g. annual turnover ≥ Kz 350 million), suppliers to the government (B2G), and any invoices of very high value (≥ Kz 25 million). These groups must issue invoices electronically via certified software from 2026 onward. (Notably, the Kz 25 million threshold means any single large transaction triggers the e-invoice requirement even if the issuer is not a “large taxpayer”.) Authorities also kept Q4 2025 as a penalty-free adaptation period so that as of New Year’s 2026 the e-invoicing rules would be fully in force for these taxpayers. [kpmg.com] [vatabout.com], [edicomgroup.com] [vatabout.com] [angolex.com] [angop.ao]
Phase 2 (Late 2026 or 2027): After a year of the new system, the mandate broadens. By September 2026 (one year after the technical system launch), all remaining VAT-registered businesses in Angola under the General or Simplified VAT regimes will be required to use electronic invoicing. (In practice, authorities indicated full coverage by 1 Jan 2027 for all general/simplified regime taxpayers.) Thus, medium and small VAT taxpayers have until late 2026 to prepare. Non-mandated taxpayers could still opt in voluntarily before then (with AGT approval). [edicomgroup.com], [edicomgroup.com] [angop.ao] [edicomgroup.com]
Ongoing Adjustments: These timelines have been confirmed by late-2025 official statements. For example, Angola’s tax authority (AGT) announced that from 1 Jan 2026 e-invoicing is compulsory for large taxpayers and state suppliers, following the Oct–Dec 2025 transition period. It was also clarified that by 1 Jan 2027, all VAT taxpayers in the General and Simplified regimes will be included. This phased approach is intended to give businesses extra time to adapt and ensure software readiness before universal enforcement. [angop.ao], [angop.ao] [angop.ao]

Scope of Transactions (Domestic vs. Cross-Border): The e-invoicing mandate in Angola covers virtually all commercial transactions carried out by Angolan taxpayers on Angolan territory, with few exceptions. Key points on scope:

Domestic B2B and B2C: All sales of goods or services within Angola – whether business-to-business (B2B) or business-to-consumer (B2C) – require an invoice and fall under the e-invoicing rules once the mandate applies to that taxpayer. The new law explicitly makes e-invoicing compulsory for transactions between companies, and also for sales to final consumers and to government agencies. In other words, invoices for any taxable supply in Angola must eventually be electronic, eliminating traditional paper invoices. (Some minor exceptions exist for special ticketing situations – see below.)
Cross-Border Transactions: Angolan companies must also issue invoices for exported goods or services, but the law allows those invoice amounts to be shown in foreign currency (no requirement to convert to Kwanza on the invoice). These export invoices are within the e-invoice system’s scope (the decree notes that when an invoice relates to an import/export, the price can be in another currency, implying the invoice is still expected in the system). By contrast, imports into Angola (where a foreign supplier issues an invoice to an Angolan buyer) are not issued by an Angolan resident, so they are not subject to Angola’s e-invoice mandate – those would be handled via customs documentation and the foreign supplier’s local rules. (If an Angolan company buys from abroad, it will account for that purchase in its records, but it cannot force a foreign supplier to use Angola’s system.) In summary, invoices issued by Angolan-resident taxpayers for either domestic sales or exports must comply, whereas invoices coming from non-resident suppliers are outside the mandate (though the Angolan buyer must still properly record/import those transactions per other tax rules). [beyond.co.ao]
Excluded Scenarios: A few types of transactions are explicitly exempted from mandatory e-invoice issuance even domestically. According to the regulations, vending machine sales, transportation tickets, street vendor sales, or other uses of pre-authorized receipt systems do not require an electronic invoice under the new law. These are cases where issuing a traditional invoice is impractical, so they are carved out of the e-invoicing requirement. Apart from such niche cases, nearly all other transactions by businesses in Angola (including lease payments, condo fees, etc.) must be documented by an invoice, which under the new regime means an electronic invoice for those in scope. (If an operation was entirely outside VAT scope, it still requires an invoice under the general invoice law if done in Angola, though very small businesses under the “exclusion” regime have special treatment as noted below.) [vatcalc.com] [beyond.co.ao]

Taxable Persons in Scope (Established vs. Non-Established): The mandate applies to Angolan tax residents engaged in economic activity. In practice:

Residents and VAT Registrants: The legal framework applies to all taxpayers with fiscal residence in Angola conducting economic, commercial, or professional activities (including companies, entrepreneurs, liberal professionals, and even non-profits when they engage in taxable transactions). In terms of VAT categories, it targets those under the General VAT regime and Simplified VAT regime – these taxpayers must implement e-invoicing according to the phase-in schedule. Initially, only those classified as “Large Taxpayers” and certain others had to comply, but by 2026–27 all regular VAT payers are included. [angolex.com] [angop.ao] [edicomgroup.com], [angop.ao]
Small/Exempt Businesses: Angola’s “Regime de Exclusão” (exclusion regime) covers very small businesses that are exempt from VAT due to low turnover. Such micro-enterprises are not obliged to use e-invoicing (since they are not in General or Simplified regime). They still must issue invoices (they can use pre-printed paper invoice books or the tax portal), but electronic format is optional for them. In fact, the law allows exclusion-regime taxpayers or any individuals to use the AGT’s free “Portal do Contribuinte” online invoicing if they wish, up to 300 invoices/year. Those small taxpayers may voluntarily opt in to the e-invoice system by requesting authorization from AGT, but it’s not mandatory for them. [angop.ao] [beyond.co.ao] [edicomgroup.com]
Non-Established Entities: A foreign company without an Angolan fiscal residence is generally outside the scope of these rules. The mandate does not directly impose obligations on non-resident businesses that are not registered for Angolan taxes. (Angola does not currently require foreign suppliers to register for VAT for digital services, etc., so the scenario of a non-established taxpayer issuing Angolan e-invoices is rare.) Essentially, only persons registered and domiciled for tax in Angola are required to issue invoices under Angolan law. Thus, a non-established company would only come into scope if it for example opened a local branch or otherwise became an Angolan taxpayer. In summary, established (resident) businesses in Angola must comply; purely foreign entities without local registration do not issue Angolan tax invoices and so are not directly subject to this e-invoice mandate. [angolex.com]

E-Invoice Format and Data Requirements: The new system requires using a standardized electronic invoice format and including specific information on each invoice. Important aspects:

Certified Software & Format: Invoices must be generated through AGT-certified invoicing software that complies with the technical data format set by the authorities. Executive Decree No. 683/25 (22 Aug 2025) defines the data structure and model for e-invoices. The chosen format is a structured digital file (the specification is based on Angola’s SAF-T schema and associated JSON/REST API standards). In practice, this means invoices are not just PDFs – the system produces a machine-readable file (in XML or JSON) containing all invoice details, which is transmitted to the tax authority. (Angola’s model is described as “post-clearance,” using JSON-based invoice data submissions to AGT for validation and assignment of a unique ID.) Businesses can either integrate via API to send invoices directly from their software, or manually issue invoices through the government’s web portal (which will generate the invoice in the required format behind the scenes). [kpmg.com], [flick.network] [kpmg.com] [vatcalc.com] [vatcalc.com], [vatcalc.com]
Mandatory Content of Invoices: All normal invoice details required by law continue to be mandatory in the e-invoice. This includes: the supplier’s and customer’s tax identification numbers, names and addresses; the invoice date; a sequential invoice number (now assigned/authorized by the AGT system); description of goods or services; quantity and unit price; any taxes (VAT) applied and totals. The new decree also added some extra fields to invoices: notably the time of supply (the hour when goods were delivered or service completed must be stated), and a special digital signature or hash code. Each electronic invoice, once processed, is stamped with a unique digital code from AGT to guarantee its authenticity. If an invoice is adjusted by a credit note, the credit note must reference the original and state the reason for cancellation or correction. In short, the e-invoice contains all info of a paper invoice plus technical metadata (hash, software ID, etc.) to ensure integrity. [beyond.co.ao] [oneafrica.news], [beyond.co.ao]
Invoice Numbering and Series: Under the new system, invoice numbering is centrally controlled by AGT. Taxpayers no longer freely choose invoice series – instead, all invoice series must be registered with and generated by the tax authority’s system. This uniform approach means every e-invoice carries an AGT-authorized number and code, preventing duplicate or fake sequences. Taxpayers are required to inform AGT of all series they use (even if unused) and the locations where invoices are issued. Unreported series are considered invalid. This is part of the data reporting: businesses must electronically notify AGT about all their invoicing software and invoice series in use. [oneafrica.news] [edicomgroup.com]
E-Reporting Data (SAF-T Files): In addition to individual invoice data, Angola uses the SAF-T (Standard Audit File for Tax) format for broader reporting. The certified software must be able to generate SAF-T billing files with all invoice records. There are two key periodic datasets to report: Inventory stock files and Accounting ledgers. Under the new rules, an electronic inventory list as of Dec 31 must be submitted to AGT by 15 Feb of the following year, and an annual SAF-T accounting file (which includes the full year’s financial and invoice data) must be submitted by 10 Apr of the following year. These requirements were introduced with the invoice law to ensure comprehensive e-reporting of business data. (In practice, the SAF-T (AO) file contains details of all invoices issued/received, payments, etc., and serves as an official record for tax audit purposes.) [edicomgroup.com]

Data Transmission & Deadlines (E-Reporting to Authorities): The system is designed for real-time or near-real-time reporting of each invoice to the tax authority, with clear deadlines and procedures:

Real-Time Invoice Transmission: The law stipulates that invoices must be transmitted electronically to AGT as they are issued, in real time. In practice, when using certified software, as soon as an invoice is generated it is sent via API to the tax authority’s platform for validation. AGT’s system performs basic validation immediately and assigns a unique code/ID to the invoice if all checks pass. If the invoice data fails any validation (for example, missing fields or logical errors), the system will mark it as invalid, and the issue must be corrected – an invoice not accepted by AGT is considered not legally issued. This “post-audit” model means the invoice doesn’t require pre-approval to give to the customer, but it must be transmitted and cannot be considered valid if the upload is rejected. [flick.network] [vatcalc.com]
Timing Requirements: An invoice should be created promptly after the taxable event. Guidance indicates that an invoice must be issued within 5 days of the underlying transaction (e.g. delivery of goods or service completion), or within one month for continuous services or long-term contracts. Once issued, that invoice’s data should be sent to the tax authority essentially immediately. Thus, in normal operation, the deadline to report an invoice is effectively the moment of issuance (with at most a very short delay for transmission). The system does allow for minor lags (near-real-time): during the initial rollout, AGT permitted short delays due to technical issues while software providers got certified, but the target state is instantaneous reporting. Invoices not reported in the required timeframe are considered late and subject to penalty (0.2% of invoice value per late invoice). [vatcalc.com] [flick.network] [beyond.co.ao], [beyond.co.ao]
Portal Issuance: Taxpayers with low volume or those not fully integrated can use the AGT web portal to issue invoices. The portal will generate and transmit the invoice to AGT in one step. However, this is limited to 300 invoices/year for any taxpayer (intended for small operators). The portal ensures compliance by design – data goes to AGT as you input the invoice. [beyond.co.ao]
Contingency Procedures: If a company’s e-invoicing system or internet is down (e.g. technical outage), the law provides for contingency invoicing. In such cases, the business must notify AGT of the issue and can issue invoices offline – either using an “offline mode” in the software or even reverting to pre-printed paper invoices if authorized. These invoices must be marked “Issued in contingency, pending authorization”. Afterwards, they must be uploaded to the AGT system for validation as soon as possible once the system is back, to get the official code. The law sets a maximum of 45 days of issuing in manual mode under a contingency before which those invoices need to be entered into the electronic system. This ensures even during outages, data eventually reaches the tax authority. [beyond.co.ao]
Periodic SAF-T Reporting: Apart from real-time invoice transmission, Angola historically required periodic submission of SAF-T files (with all invoice data). Under the new regime, real-time reporting largely replaces the need for monthly invoice file submissions for those using e-invoicing. However, any invoices that somehow were not transmitted individually must still appear in the SAF-T (AO) file that the taxpayer submits. The law explicitly penalizes omission of any required document from the SAF-T report as equivalent to not issuing an invoice. Currently, annual SAF-T accounting files (and the separate year-end inventory file) are mandatory as noted, and these will include the detailed register of all invoices issued/received. (Prior to e-invoicing, Angola did enforce monthly or periodic SAF-T submissions for large taxpayers; going forward, once all invoices are in the system in real time, the SAF-T serves more for audit trail and yearly reconciliation purposes.) The key deadlines are 15 February and 10 April for the yearly reports (inventory and full-year data). Taxpayers are expected to comply with these e-reporting deadlines to avoid fines. [beyond.co.ao] [edicomgroup.com]

Penalties for Non-Compliance: The new regime includes a strengthened penalty framework for failures in invoicing or reporting. Key sanctions outlined in the law: [beyond.co.ao], [beyond.co.ao]

Failure to Issue an Invoice: Not issuing an invoice for a taxable sale (or using non-authorized means) is a tax offense. The fine is 7% of the value of the transaction for each invoice not issued. If the behavior is repeated (more than five invoices not issued), the fine increases to 15% of the invoice value for each case. (For example, deliberately not invoicing multiple sales can lead to very steep fines based on the sales totals.) Under the new rules, an invoice produced on unapproved software or on unauthorized paper receipts is treated as “not issued” – i.e. invoices outside the certified system are considered null and subject to the same 7%–15% fine. Likewise, if a taxpayer fails to communicate their invoice series to AGT, any invoices from those unregistered series are deemed non-issued, triggering the 7% fine as well. [beyond.co.ao]
Missing or Incorrect Invoice Details: If an invoice is issued but omits certain mandatory elements, fines apply per invoice. Omission of critical details (such as the price/amount, the taxpayer’s NIF, the issuer’s name/address, or the indication that an AGT-approved software was used) carries a penalty of 5% of that invoice’s value. Omission of other less critical elements incurs 1% of the invoice’s value. (These ensure businesses include all required info like time of supply, correct tax codes, etc., on each invoice.) [angolex.com]
Late Invoice Issuance/Reporting: Issuing an invoice beyond the legal time limit (e.g. after the 5-day window following a sale) is punishable by a fine of 0.2% of the invoice’s value for each late invoice. This encourages timely billing and reporting; even a slight delay past the allowed timeframe can trigger this minor percentage penalty. [beyond.co.ao]
SAF-T Reporting Failures: As part of e-reporting, failure to submit the required SAF-T file or to include all invoices in it is heavily penalized. Omitting any invoice or document in the SAF-T submission is treated the same as not issuing it – a 7% fine of that invoice’s value (15% if repeated). Moreover, if a taxpayer does not submit their SAF-T files for three consecutive reporting periods, then from the 4th missing period onward a fine equivalent to the above (7% of transactions) can be applied. In short, not filing the electronic reports for several months will result in substantial penalties. [beyond.co.ao]
Software Provider Penalty: Unusually, the law also targets software producers – if an invoicing software’s faults lead to SAF-T files not being accepted or generated properly, the software provider can face a fine of Kz 600,000 per affected period. The same fine can hit printing companies that sell paper invoice books not meeting requirements. This shifts some responsibility to vendors to ensure compliance. [beyond.co.ao]
General Enforcement: AGT has full authority to audit and enforce these rules. Initially (in 2025–26) AGT focused on educating and allowing adaptation (with the grace period and a first-offense leniency: the law says first-time violators get a 50% reduction in the fine). But after the transition, companies failing to comply face significant fines per above. In addition to monetary penalties, non-compliant invoices may be deemed invalid for tax purposes (affecting VAT deductions, etc.), and persistent non-compliance could result in further administrative sanctions. Overall, the regime incentivizes businesses to issue every invoice through the certified system on time, or else incur financial penalties proportional to their transaction values. [angolex.com] [beyond.co.ao] [flick.network]

Archiving Requirements & Retention Period: The new invoice decree also tightens rules for storage and retention of invoices:

Electronic Archiving Standards: Taxpayers must archive electronic invoices in a manner that ensures their integrity, security, and accessibility for future audits. The law introduced specific requirements for electronic record-keeping systems. The archive must: [beyond.co.ao], [beyond.co.ao]
- Maintain integrity and accuracy of the records (controls to prevent any tampering or data corruption). [beyond.co.ao]
- Implement measures to prevent unauthorized creation or alteration of archived invoices and to detect any changes or deterioration of records. [beyond.co.ao]
- Provide for data recovery/backups in case of system failures, so no records are lost. [beyond.co.ao]
- Allow retrieval of legible and intelligible copies of invoices on request by authorities, throughout the entire retention period. [beyond.co.ao]
Retention Duration: The decree requires invoices (and related fiscal documents) to be kept until the end of the legal retention period. Angolan tax law generally mandates that accounting records, including invoices, be preserved for 5 years after the relevant tax year (this is the typical statute of limitations for tax audits). In practice, many companies retain VAT records for at least 5 years (and often longer, e.g. 7 years, if required by other commercial law). The new regime does not change the length of time invoices must be kept, but it emphasizes that if invoices are stored electronically, they must remain readable and authentic for the full retention period. Businesses should ensure their e-archive solution meets these standards and that invoices can be output in original format for inspection even years later. (Notably, the requirement for authenticity and integrity “from the moment of issuance until the end of the storage period” is explicitly stated, with the AGT digital signature on each invoice helping to fulfill this authenticity requirement across time.) [beyond.co.ao]
Location of Records: While not explicitly asked, it’s worth noting the law allows electronic archiving, and AGT must have access to these records on demand. Taxpayers, or third-party providers on their behalf, must ensure that AGT can access the electronic invoices if needed, including on-site inspections or remote access to the systems. If using a cloud or external archive, the taxpayer is still responsible for compliance. All archived invoices should be organized such that any invoice can be retrieved by reference (e.g., by number or date) quickly if the tax authorities request it. [beyond.co.ao]

Pre-Filled VAT Returns: As part of Angola’s digital tax initiative, the tax authority is leveraging e-invoice data to facilitate VAT compliance. Pre-filled VAT returns (Declaração Periódica de IVA) are being introduced:

AGT-Prepared Returns: The General Tax Administration (AGT) plans to use the detailed e-invoice information it receives to pre-populate taxpayers’ periodic VAT declarations. Because every sales invoice and (in the future, potentially purchase invoice via SAF-T) is reported, the tax office can compute the output VAT due and even cross-check input VAT. By late 2025, Angola was preparing to roll out a system where the periodic VAT return comes pre-filled by AGT with invoice data. Taxpayers would then review, amend if necessary, and confirm the return. This mirrors approaches in some other countries that have real-time invoice reporting, enabling the tax authority to draft the VAT returns automatically. [ey.com]
Current Status: With the e-invoicing mandate beginning, the first pre-filled VAT returns are expected in 2026 (for the periods in which large taxpayers were reporting invoices electronically). Advisory notes from 2025 indicate that companies should be ready to reconcile their accounting data with the “AGT pre-preenchida” (pre-filled) VAT form that the system generates. This suggests that from 2026, Angola’s monthly VAT forms will be partly auto-completed by the tax system. It’s a convenience as well as a compliance check – if a business’s own records disagree with the AGT’s collected data, they will need to investigate and correct discrepancies. As of early 2026, large taxpayers can likely access their draft VAT returns online (populated with sales totals from e-invoices reported). Smaller taxpayers will be brought into this system as they join the e-invoicing mandate by 2027. Notably, Angola’s move to e-invoicing and SAF-T is expected to enable full pre-filled VAT declarations, reducing manual filing work and improving accuracy. [ey.com]
Confirmation and Adjustments: Even with pre-filled values, taxpayers remain responsible for the VAT return. They must verify the figures (e.g. ensure all purchase credits are accounted for, any exempt sales are treated properly, etc.) and then submit the return. If any invoices were missing or incorrect in the reporting, those would need correction so that the pre-filled data matches reality. Over time, as the system stabilizes, the goal is that the VAT return becomes largely a formality – AGT already has the data from invoices and can compute the tax due.

References and Sources: The above information is based on the most recent official releases and analyses of Angola’s e-invoicing program. Key sources include Presidential Decree No. 71/25 and its provisions, official announcements by the Angolan General Tax Administration (AGT) in September–October 2025 regarding the timeline, as well as expert commentary and newsletters up to December 2025 (KPMG Angola tax flashes, EY Angola alerts, VATupdate briefing, etc.) that outline the mandate’s scope and technical details. Notably, Angola’s Ministry of Finance and AGT have published guidance (in Portuguese) confirming the phased implementation and requirements. These include the Executive Decree 683/25 (22 Aug 2025) which provides the technical blueprint, and press coverage by Angola’s official news agency (Angop) on 1 Jan 2026 announcing the start of mandatory e-invoicing for large taxpayers. Regulations on archiving and SAF-T reporting are embedded in the decree and were emphasized in tax advisories (e.g. Beyond Advisors Angola Flash News). All these confirm the scope, timeline, data requirements, and compliance measures summarized above. For further details, one can refer to the text of Presidential Decree 71/25 (especially Articles 16–18, 25, 26, 35), and to AGT’s official portal which provides information on the “Regime Jurídico das Facturas” and technical instructions. The move to mandatory e-invoicing in Angola is a significant modernization step aimed at increased tax transparency and efficiency, and the above points capture its current status as of the latest updates (late 2025 and early 2026). [angolex.com], [beyond.co.ao] [kpmg.com], [kpmg.com] [angop.ao], [edicomgroup.com] [kpmg.com] [angop.ao] [beyond.co.ao], [beyond.co.ao] [beyond.co.ao] [oneafrica.news], [flick.network]

See also

Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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Briefing document & Podcast: E-Invoicing in Angola

Latest Posts in "Angola"

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