Angola's tax authority has granted businesses a penalty-free exemption for SAF-T accounting file submissions in 2025, citing implementation challenges following new invoice regulations introduced in March. However, taxpayers must prepare for mandatory compliance beginning with the 2026 financial year. 

RF Report

Angola’s General Tax Administration (AGT) has announced that taxpayers will not face penalties for failing to submit their SAF-T accounting files for the 2025 financial year, making compliance voluntary for this period.

The decision follows the implementation of the Legal Framework for Invoices under Presidential Decree No. 71/25, which took effect on 20 March 2025. AGT acknowledged that many taxpayers were unable to update their systems in time to meet the new requirements, prompting the temporary relief measure.

The SAF-T file must adhere to the technical specifications outlined in Executive Decree No. 317/20, issued on 14 December, which defines the required data structure, including headers, master tables, and accounting entries.

While submission remains optional for 2025, AGT has emphasised that this is a one-time exception. Starting with the 2026 financial year, submission of the SAF-T accounting file will become mandatory, with penalties applying for non-compliance or late filing. The 2026 submission will be due in 2027.

Taxpayers are strongly encouraged to begin organising their accounting records immediately to ensure they meet compliance requirements when the obligation becomes enforceable.

Earlier, Angola’s government announced plans to implement e-invoicing through Presidential Decree No. 71/25, published on 20 March 2025.