E-invoicing launches over two phases from 1st January 2026
The General Tax Administration (Administration General Tributary) has imposed the obligation to issue electronic invoices for most supplies of goods and services. The selected model is a post-clearance regime, requiring the use of certified agents or via government portal to submit JSON-based invoices to AGT for validation and allocation of unique ID
The commences on 1 January 2026 – a slight delay from the planned 22 September.
January 2026 two launch phases
This will be phased as follows:
- 1 Jan 2026: large taxpayers (Grandes Contribuintes) with annual sales above AOA 25 million (approx €25,000) with prior 3-month soft landing phase until 31 Dec 2025 with no fines for infringements and option to continue to use paper-based invoices; and
- 1 Sept 2026: All other taxpayers taxpayers and B2G.
In August 2025, the Ministry of Finance issued technical specifications.
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).
Angola E-invoicing rules
- E-invoices must be issued within five days of the taxable event, or one month for ongoing supplies;
- Invoices should be submitted to AGT in the newly available portal or via REST API from accounting or invoicing software;
- If AGT’s basic validation checks are negative, this is reported in the portal and the issue is considered as invalid.
- 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.
