Angola Moves Toward Mandatory Electronic Invoicing

The Angolan Ministry of Finance has introduced a new legal framework mandating the use of electronic invoicing across the country. The draft legislation requires all taxpayers to issue invoices using certified invoicing software capable of generating SAF-T billing files and transmitting invoice data in real time to the General Tax Administration (AGT).

AGT’s draft regulation defines an electronic invoice as a tax document generated and received through digital means using AGT-approved software that complies with specific technical and legal requirements.

Scope and Timing of the E-Invoicing Mandate

The new legal framework—set out in Decree No. 71/25 of 2025—will apply to all taxpayers with tax residency in Angola. It repeals previous legislation on invoicing and equivalent documents, replacing them with standards aligned to digital invoicing practices. The decree will enter into force six months after its official publication.

The implementation of mandatory e-invoicing will proceed in two phases:

Phase 1: From September 20, 2025

During the first 12 months of implementation, the obligation to issue e-invoices will apply only to:

• Large taxpayers registered with the Large Taxpayers Tax Office (RFGC)
• Suppliers to public entities, i.e., companies providing goods or services to the state

Phase 2: From September 21, 2026

The obligation will be extended to all remaining taxpayers subject to either the General or the Simplified VAT regime, including:

• General Regime taxpayers: Entities with annual turnover or import activity of at least KZ 350 million (approx. EUR 349,000), or manufacturers with turnover of KZ 25 million (approx. EUR 24,900)
• Simplified Regime taxpayers: Entities with annual turnover or import operations between KZ 25 million and KZ 350 million.

At this stage, e-invoicing will become mandatory for all commercial transactions in Angola, covering B2B, B2C, and B2G operations. The reform aims to eliminate paper invoicing and standardize digital documentation across the public and private sectors.

Additionally, from the effective date of the decree, any transaction exceeding KZ 25 million (approx. EUR 25,000) must be documented as an electronic invoice or issued through the AGT’s taxpayer portal.

Taxpayers may also voluntarily adopt the e-invoicing system, subject to prior authorization by the AGT.

SAF-T Filing Obligations

As part of the SAF-T (Standard Audit File for Tax) framework, taxpayers are required to electronically report to the AGT:

• The identification and location of all business establishments where invoicing takes place
• The detailed list of all software solutions installed and used at those locations
• Full disclosure of all invoice series, including active and inactive sequences
• Electronic inventory files as of December 31 of the preceding fiscal year, to be submitted by February 15
• Electronic accounting records in SAF-T format for the previous year, to be submitted by April 10

Self-Billing Framework

Angolan law also recognizes a self-billing mechanism applicable to resident taxpayers who maintain organized accounting and acquire goods from the primary sector or receive services from individuals unable to issue invoices.

Such self-issued invoices must include the phrase “Auto-Facturação” and clearly identify the supplier. These invoices must be electronically reported to the AGT and should generally not exceed 20% of total costs. However, this can be increased to 40% if the goods are essential to the taxpayer’s core activity. They are also subject to withholding tax obligations at the source.

Software Requirements and Exemptions

The use of certified invoicing software will be mandatory for all covered taxpayers. Invoices must be issued within five days following the taxable event or one month for continuous transactions.

Exemptions to the electronic invoicing requirement include:

• Vending machines
• Ticketing systems used in public transportation
• Street vendors

If an invoice must be corrected or cancelled, it must be done via a credit note with a properly stated justification.

Compliance Deadlines and Penalties

Following the decree’s entry into force, taxpayers will have a six-month window to comply with the new requirements. Non-compliance may lead to administrative sanctions, operational disruptions, and potential legal liability.

There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.