Angola advances towards mandated electronic invoicing

The Ministry of Finance of Angola has presented a draft law that will require taxpayers to issue invoices using certified software, both in electronic and physical formats. This software must fulfill two key functions:

• Generate SAF-T (Standard Audit File for Tax) billing files.
• Transmit information in real time to the General Tax Administration (AGT).

An electronic invoice, as defined in the draft regulation issued by the Tax Administration, is a document issued and received through digital means, via software authorized by the AGT, which complies with technical and legal standards.

Implementation Phases of Electronic Invoicing in Angola

Through the AGT and new regulations, the Angolan Government has made it clear that electronic invoicing will soon be mandatory for all companies, with a phased rollout plan already in place.
The new Decree No. 71/25 of 2025 provides that once the pending technical specifications are implemented, all operations carried out by taxpayers under the General and Simplified VAT regimes must be invoiced electronically.

The new legal framework for electronic invoicing in Angola will apply to all taxpayers with tax residency in the country and will come into force six months after its official publication. This decree replaces the previous regulation on invoices and equivalent documents, explicitly integrating the requirements related to electronic invoicing.

The following are the planned phases for its mandatory implementation:

• Phase one (from September 20, 2025): During the first 12 months of the new regime’s validity, the requirement to issue e-invoices will apply only to Large Taxpayers registered with the Large Taxpayers Tax Office (RFGC) and to State suppliers (companies that provide goods/services to the public administration).
   
• Phase two (from September 21, 2026): The obligation will be extended to all taxpayers under the General or Simplified regime, regardless of their size.   
  
  - General Regime: Companies with an annual turnover or import operations of at least 350 million KZ (approx. EUR 349,000) in the previous fiscal year, as well as manufacturing companies with turnover or imports of at least 25 million KZ (approx. EUR 24,900).
  
  - Simplified Regime: Taxpayers with an annual turnover or import operations between 25 million KZ (EUR 24,900) and 350 million KZ (EUR 349,000).

At this stage, virtually all companies operating in Angola, whether domestic or foreign, must use electronic invoicing for every sale of goods or provision of services. This includes the entire private sector and invoices between companies (B2B), to final consumers (B2C), and even between the government (B2G), fully eliminating traditional paper support.

Additionally, as of six months from the publication of the Executive Decree, all transactions exceeding twenty-five million KZ (approx. EUR 25,000) must be documented as an electronic invoice or issued through the taxpayer portal. 

It should be noted that any taxpayer may voluntarily adhere to the system, subject to prior authorization by the AGT.

Regarding SAF-T accounting obligations, taxpayers must electronically communicate the following to the General Tax Administration (AGT):

• The identification and location of business establishments where the company issues invoices and other tax-relevant documents.
• The detailed identification of all software programs installed and used at each of these establishments.
• The precise identification of each invoicing series, indicating both active (in use) and unused series.
• Electronic inventory files, as of December 31 of the previous fiscal year, must be submitted by Februrary 15 of each year.
• Electronic accounting files in SAF-T (Standard Audit File for Tax) format, corresponding to the previous fiscal year, must be submitted by April 10 of each year. 

Self-Billing Regime in Angola

Self-billing in Angola may be carried out by companies with tax residency in the country, provided they maintain organized accounting and purchase goods from the primary sector or various services from individuals unable to issue invoices. 

Self-issued invoices must include the explicit mention "Auto-Facturação" and the identification data of the supplier. They must also be electronically reported to the General Tax Administration (AGT), within specific limits, which should generally not exceed 20% of total costs, although this may be extended to 40% when the goods acquired are essential to the company’s main activity. Moreover, there is an obligation to withhold taxes at source on these transactions.

Technical Requirements and Exceptions

The use of certified software will be mandatory for all affected taxpayers. Invoices must be issued within five days following the taxable event, or up to one month in the case of ongoing operations.

Exceptions to the mandatory use of electronic invoicing include:

• Vending machines
• Ticketing systems in transportation
• Invoicing by street vendors

Similarly, the cancellation or correction of invoices must be done via credit notes that include the appropriate justification.

Consequences of Non-Compliance
Once in force, the law provides a six-month compliance period. Failure to adhere to this framework may result in administrative sanctions, operational disruptions, and even legal risks for companies that fail to adapt in time.