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E-Invoicing Mandate Begins in Two Phases Starting September 2025 for Large Taxpayers

  • E-invoicing launches in two phases starting 21 September 2025
  • General Tax Administration requires electronic invoices for most goods and services
  • Post-clearance regime model selected
  • Invoices submitted via certified agents or government portal
  • JSON-based invoices validated and assigned unique ID by AGT
  • Phase one begins 21 September 2025 for large taxpayers with annual sales above AOA 25 million

Source: vatcalc.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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