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Angola e-Invoicing

Updated 14 November 2025

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B2B

phased

since 1 January 2026

Mandatory for large taxpayers and transactions >AOA 25M from Jan 2026; extended to all VAT taxpayers by Sept 2026.

B2C

phased

since 1 January 2026

Mandatory for large taxpayers and transactions >AOA 25M from Jan 2026; extended to all VAT taxpayers by Sept 2026.

B2G

phased

since 1 January 2026

Mandatory for State suppliers from 1 Jan 2026 after transitional period. Extended to all VAT taxpayers by Sept 2026.

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Exemptions

Transaction Value Threshold

Transactions <AOA 25M exempt from mandatory e-invoicing (may use taxpayer portal).

VAT Regime

Exclusion regime taxpayers have voluntary participation option with AGT portal access upon authorization.

Penalties

Failure to Issue Invoices

Fine of 7% of unissued invoice value, 15% for repeated non-compliance (>5 instances). First offense: 50% reduction.

Software & Certification Violations

Penalties for using unvalidated software, uncertified booklets, or non-compliant software producers/printers.

Invoice Compliance Violations

Penalties for omitting mandatory requirements, failure to issue receipts/archive documents, or late invoice issuance.

SAF-T Non-Compliance

Penalties for failure to submit SAF-T file or omitting documents from SAF-T file.

Standards:

AGT Portal

REST API

AGT-certified invoicing software

SAF-T format compatibility

Supported Formats:

JSON (AGT data exchange)

QR codes on printed copies

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.

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.

On-demand

On-demand SAF-T for businesses with annual turnover >AOA 50M and RFGC-registered taxpayers.

SAF-T Introduction

1 January 2019

All

SAF-T reporting introduced on-demand for businesses with annual turnover >AOA 50M and RFGC-registered taxpayers.

Presidential Decree No. 71/25 Published

20 March 2025

All

Presidential Decree No. 71/25 establishes Legal Framework for Tax Invoices, including electronic invoices.

Executive Decree 683/25 - Technical Specifications

1 August 2025

All

Executive Decree 683/25 published detailing technical and procedural requirements for e-invoicing implementation.

Implementation Postponed Due to Technical Challenges

1 September 2025

All

Initial mandatory implementation date postponed from September 2025 to October 1, 2025 following technical challenges identified during rollout preparation.

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 & State Suppliers

1 January 2026

B2B/B2C/B2G

Electronic invoicing becomes mandatory for large taxpayers, State suppliers, and transactions >AOA 25M (~€25k).

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).