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Angola SAF-T Accounting File Submission Not Mandatory for 2025

  • Angola’s General Tax Administration (AGT) has announced that the submission of the SAF-T accounting file for the 2025 financial year is not mandatory, and no penalties will be enforced for its non-compliance or late delivery.
  • This voluntary submission for 2025 is due to the late implementation of the Legal Framework for Invoices during that fiscal year, which prevented some taxpayers from establishing a compliant system in time.
  • Taxpayers are encouraged to prepare their records according to Executive Decree No. 317/20, as the SAF-T accounting file submission will become mandatory for the 2026 financial year, with a due date in 2027.

Source Thomson Reuters


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