As shared earlier, Angola was drafting legislation to introduce mandatory invoicing through certified software alongside an electronic invoicing mandate for taxpayers under the General and Simplified VAT regimes.
On 20 March 205, the country adopted the law, introducing mandatory invoicing, whether electronic or not, to be issued through certified software. Additionally, mandatory e-invoicing applies to specific taxpayer categories.
Certified invoicing software providers must be capable of transmitting invoice data in real-time to the General Tax Administration of Angola (AGT) and generating a billing SAF-T file.
The law takes effect 6 months after publication, though some provisions depend on secondary legislation detailing technical specifications. The implementation is expected to happen in the following phases:
Phase 1 (6 months after publication of the invoicing law – September 2025): All invoices for transactions exceeding Kz 25 million (EUR 25,000) must be issued electronically.
Phase 2 (First 12 months after entry into force of secondary regulation): Applies to selected large taxpayers, listed here, and government suppliers.
Phase 3 (After 12 months of entry into force of secondary legislation): Expands to all taxpayers under the general and simplified VAT regimes:
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General Regime: Businesses with an annual turnover or import operations of at least Kz 350 million (EUR 349,000) and manufacturing businesses with at least Kz 25 million (EUR 24,900).
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Simplified Regime: Businesses with turnover/imports between Kz 25 million (EUR 24,900) and Kz 350 million (EUR 349,000).
Other taxpayers may voluntarily opt into the e-invoicing system by submitting a request to the AGT.
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