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Angola e-Invoicing

Updated 17 April 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

Angola is phasing in e-invoicing under Presidential Decree No. 71/25, with a post-audit model. Since January 2026 it has applied to large taxpayers, State suppliers and transactions above AOA 25M across B2B, B2G and B2C, extending to all VAT taxpayers by September 2026. Formats include JSON, SAF-T XML and QR codes.

Angola e-Invoicing Overview

B2B
phased
since 1 January 2026
Mandatory for large taxpayers and transactions >AOA 25M from 1 January 2026 under Presidential Decree No. 71/25 ; extended to all VAT taxpayers by September 2026.
B2G
phased
since 1 January 2026
Mandatory for State suppliers from 1 January 2026 after transitional period under Presidential Decree No. 71/25 . Extended to all VAT taxpayers by September 2026.
B2C
phased
since 1 January 2026
Mandatory for large taxpayers and transactions >AOA 25M from 1 January 2026 under Presidential Decree No. 71/25 ; extended to all VAT taxpayers by September 2026.
Next deadline1 September 2026 · E-invoicing extended to all VAT taxpayers

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Implementation Timeline(10 events)

Key mandate dates. Select a date for detail, or show all updates below.

SAF-T introduction
1 January 2019
All
SAF-T reporting introduced on-demand for businesses with annual turnover >AOA 50M and RFGC-registered taxpayers.
Executive Decree No. 317/20 sets SAF-T data structure
14 December 2020
All
Executive Decree No. 317/20 of 14 December established the SAF-T file data structure, including header, master tables, and accounting entries.
Presidential Decree No. 71/25 published
20 March 2025
All
Presidential Decree No. 71/25 of 20 March 2025 establishes the Legal Framework for Tax Invoices, including electronic invoices, with a 6-month grace period before mandatory application.
Executive Decree 683/25 - Technical specifications
1 August 2025
All
Executive Decree 683/25 published detailing technical and procedural requirements for e-invoicing implementation under the Administração Geral Tributária (AGT) .
Presidential Decree 71/25 enters into force
20 September 2025
All
Presidential Decree No. 71/25 entered into force following the 6-month grace period from publication.
Transitional period begins
1 October 2025
All
3-month transitional period (Oct 1 - Dec 31, 2025): taxpayers may continue issuing non-electronic invoices while AGT validates and certifies software.
E-invoicing mandatory for large taxpayers and State suppliers
1 January 2026
B2B/B2C/B2G
Electronic invoicing becomes mandatory for large taxpayers, State suppliers, and transactions >AOA 25M (~€25k) under Presidential Decree No. 71/25 .
AGT waives 2025 SAF-T accounting file mandatory submission
1 April 2026
All
Administração Geral Tributária (AGT) communicated that submission of the SAF-T accounting file for the 2025 financial year is voluntary, with no penalties for non-compliance or late delivery. Reason given: since the Legal Framework for Invoices under Presidential Decree No. 71/25 came into force during the 2025 financial year, some taxpayers were unable to implement a compliant system in time. SAF-T file must follow the data structure set out in Executive Decree No. 317/20 of 14 December (header, master tables, accounting entries). Taxpayers encouraged to organise records for the 2026 SAF-T accounting file due in 2027.
E-invoicing extended to all VAT taxpayers
1 September 2026
B2B/B2C/B2G
E-invoicing mandate extended to all VAT-registered taxpayers (simplified and general VAT regimes) under Presidential Decree No. 71/25 .
First mandatory SAF-T accounting file submission
10 April 2027
All
First mandatory submission of the SAF-T accounting file (relating to the 2026 financial year) due by 10 April 2027 under Presidential Decree No. 71/25 , Article 24.

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Compliance Regime

CTC Model
Post-audit
Post-clearance model: E-invoices issued through AGT-certified software and transmitted to AGT in real-time. AGT validates invoice data and assigns unique identifier. AGT digital codes applied to e-documents guarantee authenticity and integrity. Sequential numbering and chronological ordering enforced by certified software. Invoice content requirements: supplier/customer name, NIF, address, sequential number, goods/services description, price, tax rates, issuance date, software ID. SAF-T file structure governed by Executive Decree No. 317/20 of 14 December comprising a header, master tables, and accounting entries.
Network
Post-audit
Standards
AGT Portal, REST API, AGT-certified invoicing software, SAF-T format compatibility (Executive Decree 317/20)

Record-keeping & Reporting

Archiving
SAF-T generation capability required for certified software. SAF-T files containing invoice information must be available to submit on request by tax authorities (applies to businesses with annual turnover >AOA 50M and RFGC-registered taxpayers). Operational and data integrity documentation required.
SAF-T
Phased mandatory
SAF-T file structure governed by Executive Decree No. 317/20 of 14 December (header, master tables, accounting entries). Submission of the SAF-T accounting file for the 2025 financial year is voluntary with no penalties for non-compliance per AGT communication of April 2026. Mandatory submission applies from the 2026 financial year onwards (due 10 April 2027) under Presidential Decree No. 71/25 .

Technical Formats

JSON (AGT data exchange)
QR codes on printed copies
SAF-T XML (per Executive Decree 317/20)

Penalties

Failure to issue invoices
Fine of 7% of unissued invoice value, 15% for repeated non-compliance (>5 instances). First offence: 50% reduction. Established under Presidential Decree No. 71/25 .
Software and certification violations
Penalties for using unvalidated software, uncertified booklets, or non-compliant software producers/printers under the AGT certification regime .
Invoice compliance violations
Penalties for omitting mandatory requirements, failure to issue receipts/archive documents, or late invoice issuance per Presidential Decree No. 71/25 .
SAF-T non-compliance
Penalties for failure to submit SAF-T file or omitting documents from SAF-T file. Note: AGT has waived penalties for the 2025 financial year SAF-T accounting file submission per its April 2026 communication; mandatory enforcement begins with the 2026 financial year (due 10 April 2027).

Exemptions

Transaction value threshold
Transactions <AOA 25M exempt from mandatory e-invoicing (may use taxpayer portal) under Presidential Decree No. 71/25 .
VAT regime
Exclusion regime taxpayers have voluntary participation option with AGT portal access upon authorisation.
2025 SAF-T accounting file
Submission of the SAF-T accounting file for the 2025 financial year is voluntary; no penalties apply for non-compliance or late delivery, per the AGT communication of April 2026 acknowledging that some taxpayers were unable to implement a compliant system in time during the 2025 financial year.

Official Sources

  • minfin.gov.aoOfficial site
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Related Countries

  • Burkina FasoPhased
  • ChadPhased
  • Côte d'IvoirePhased
  • LesothoPhased

Frequently asked questions about e-Invoicing in Angola

Angola is currently implementing e-Invoicing in a phased rollout. B2B is in a phased rollout and B2G is in a phased rollout.

B2B e-Invoicing in Angola is in a phased rollout since 2026-01-01. Mandatory for large taxpayers and transactions >AOA 25M from 1 January 2026 under Presidential Decree No. 71/25 ; extended to all VAT taxpayers by September 2026.

B2G e-Invoicing in Angola is in a phased rollout since 2026-01-01. Mandatory for State suppliers from 1 January 2026 after transitional period under Presidential Decree No. 71/25 . Extended to all VAT taxpayers by September 2026.

Angola supports the following e-Invoice formats: JSON (AGT data exchange), QR codes on printed copies, SAF-T XML (per Executive Decree 317/20).

Angola uses the following e-Invoicing standards: AGT Portal, REST API, AGT-certified invoicing software, SAF-T format compatibility (Executive Decree 317/20). Archiving requirement: SAF-T generation capability required for certified software. SAF-T files containing invoice information must be available to submit on request by tax authorities (applies to businesses with annual turnover >AOA 50M and RFGC-registered taxpayers). Operational and data integrity documentation required..

Post-clearance model: E-invoices issued through AGT-certified software and transmitted to AGT in real-time. AGT validates invoice data and assigns unique identifier. AGT digital codes applied to e-documents guarantee authenticity and integrity. Sequential numbering and chronological ordering enforced by certified software. Invoice content requirements: supplier/customer name, NIF, address, sequential number, goods/services description, price, tax rates, issuance date, software ID. SAF-T file structure governed by Executive Decree No. 317/20 of 14 December comprising a header, master tables, and accounting entries.

Angola has penalties for e-Invoicing non-compliance. Failure to issue invoices: Fine of 7% of unissued invoice value, 15% for repeated non-compliance (>5 instances). First offence: 50% reduction. Established under Presidential Decree No. 71/25 . Software and certification violations: Penalties for using unvalidated software, uncertified booklets, or non-compliant software producers/printers under the AGT certification regime . Invoice compliance violations: Penalties for omitting mandatory requirements, failure to issue receipts/archive documents, or late invoice issuance per Presidential Decree No. 71/25 .

SAF-T reporting in Angola is phased mandatory. SAF-T file structure governed by Executive Decree No. 317/20 of 14 December (header, master tables, accounting entries). Submission of the SAF-T accounting file for the 2025 financial year is voluntary with no penalties for non-compliance per AGT communication of April 2026. Mandatory submission applies from the 2026 financial year onwards (due 10 April 2027) under Presidential Decree No. 71/25 .

The next e-Invoicing deadline in Angola is 1 September 2026: E-invoicing extended to all VAT taxpayers. E-invoicing mandate extended to all VAT-registered taxpayers (simplified and general VAT regimes) under Presidential Decree No. 71/25.

B2C e-Invoicing in Angola is in a phased rollout since 2026-01-01. Mandatory for large taxpayers and transactions >AOA 25M from 1 January 2026 under Presidential Decree No. 71/25 ; extended to all VAT taxpayers by September 2026.

Exemptions from Angola e-Invoicing may apply to: Transaction value threshold, VAT regime, 2025 SAF-T accounting file. Check specific criteria as exemptions vary by transaction type and business size.