E-invoicing 12th September 2025 via approved software
The General Tax Administration (Administration General Tributary) has imposed the obligation to issue electronic invoices for most supplies of goods and services. This will be phased as follows:
- Sept 2025: large taxpayers (Grandes Contribuintes) with annual sales above AOA 25 million (approx €25,000)
- Sept 2026: Other large taxpayers and B2G; and
- Sept 2027: all other taxpayers.
This is separate from the Angola SAF-T regime, in place since 2019.
All taxpayers under the General or Simplified VAT regimes must process invoices electronically through a certified software program approved by AGT (tax department). The Ministry of Finance will shortly issue full technical specifications and certified software list.
Angola E-invoicing rules
- E-invoices must be issued within five days of the taxable event, or one month for ongoing supplies;
- The following transactions are excluded from the requirements:
- Vending machines;
- Electronic billing systems;
- Where tickets issued (e.g. passenger transport); and
- Street vendors.
- Aside from certified software, taxpayers may instead issue e-invoices through the AGT Portal (subject to a maximum of 300 invoices per year).
- Invoices may be cancelled or corrected through credit notes which must indicate the reason for the cancellation.
Currently, invoices or equivalent documents of economic operators whose turnover is equal to or higher than AOA 230 million must be issued through software systems certified under the law.
