- Angola has mandated electronic invoicing (e-invoicing) for most goods and services, using a post-clearance validation model managed by the General Tax Administration (GTA).
- Implementation is phased: Phase 1 starts January 1, 2025, for large taxpayers (with a soft-landing period until December 31, 2025); Phase 2 covers all remaining taxpayers from October 1, 2026.
- Taxpayers must use AGT-certified software to issue invoices in JSON format via the GTA portal or REST API, requiring a GTA-issued validation code for VAT deductibility.
- The legal framework is established by Decreto Presidencial n.º 71/25 and Decreto Executivo n.º 683/25, which set requirements for software, data, and penalties.
- E-invoicing is separate from the SAF-T Angola audit regime and aims to improve real-time VAT traceability and audit efficiency.
Source: vatabout.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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