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Angola e-Invoicing

Updated 17 April 2026

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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.
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.
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.

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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.

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).

Standards:

AGT Portal
REST API
AGT-certified invoicing software
SAF-T format compatibility (Executive Decree 317/20)

Supported Formats:

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

Clearance Model:

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.

Archiving Requirements:

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.

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 .

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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Frequently asked questions about e-Invoicing in Angola

Primary sources for Angola

minfin.gov.ao, ucm.minfin.gov.ao.

Related Countries

Chad
phased
Côte d'Ivoire
phased
Tunisia
phased
Benin
mandatory