From 1 October to 31 December 2025, a transition period will allow taxpayers to continue issuing invoices in traditional formats without facing penalties.
Angola’s General Tax Administration (AGT) announced on 30 September 2025 that it had delayed the rollout of mandatory electronic invoicing, which was expected to take effect on 1 October 2025, citing technical difficulties.
According to the AGT, the implementation of the mandatory invoicing will be gradual. From 1 October to 31 December 2025, a transition period will allow taxpayers to continue issuing invoices in traditional formats without facing penalties.
Starting 1 January 2026, electronic invoicing will become mandatory and exclusive, initially applying to large taxpayers and businesses issuing invoices to government agencies over AOA 25 million.
Earlier, Angola’s government announced plans to implement e-invoicing through Presidential Decree No. 71/25 on 20 March 2025, which came into effect on 1 October 2025.
The new framework sets out the procedures for issuing, correcting, cancelling, storing, and archiving invoices and other tax-related documents, formally implementing electronic invoicing in Angola.