The Angolan General Tax Administration (AGT) has announced a revised timeline for the implementation of electronic invoicing in the country, following technical challenges identified during the initial rollout preparation.
According to Presidential Decree No. 71/25, electronic invoicing was originally scheduled to become mandatory on September 2025. However, due to technical difficulties encountered during the mandate rollout, the deadline for the mandatory e-invoicing has been postponed briefly until October 1, 2025.
A transitional period will run from October 1 to December 31, 2025, during which:
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Taxpayers subject to the requirement may continue issuing invoices in standard format, i.e. non-electronic;
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No penalties will be applied for non-compliance with electronic invoice issuance;
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AGT will keep validating and certifying electronic invoicing software to be used.
From January 1, 2026, electronic invoice issuance becomes mandatory for all taxpayers under scope, specifically large taxpayers and State suppliers. After this milestone, non-electronic invoice formats will no longer be accepted.
The AGT has encouraged all accountants, software producers and taxpayers to use this transitional period to complete necessary adjustments, ensuring full compliance by the start of the 2026 fiscal year.
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