Angola’s Government announced plans to implement e-invoicing through Presidential Decree No. 71/25, published on 20 March 2025.
The Decree sets the Legal Framework for Tax Invoices for resident taxpayers in Angola. It replaces the previous decree and introduces electronic invoicing requirements, which will go into effect six months after publication.
Award-winning invoice
The Presidential Decree establishes rules for managing invoices and tax documents and introduces the “Award-Winning Invoice” Draw. The scheme is designed to fight tax evasion. Taxpayers who report invoices with their Tax Identification Number (NIF) can win prizes, while unreported invoices can be submitted to the General Tax Administration (AGT) for participation.
E-invoicing rules
Taxpayers under the general and simplified VAT regimes must use AGT-validated invoicing software or software provided by the AGT and submit the SAF-T electronically. Those under the exclusion regime can opt in voluntarily and use AGT-validated software or AGT-certified pre-printed invoice booklets.
Taxpayers subject to e-invoicing include those under the general and simplified VAT regimes, while those under the exclusion regime may opt in voluntarily. Taxpayers under the VAT exclusion regime and Angolan tax residents can issue invoices via the taxpayer portal. Taxpayers under the exclusion regime may use AGT-validated software or pre-printed AGT-certified invoice booklets.
Implementation of the e-invoicing mandate
- Starting September 2025, all transactions over KZ 25 million must be documented as an e-invoice or issued via the taxpayer portal;
- Within 12 months of the Executive Decree taking effect, e-invoices will become mandatory for B2G and B2B transactions for large taxpayers, while other taxpayers must issue invoices and tax-relevant documents using AGT-certified software;
- After the second year of the Executive Decree, all applicable taxpayers must adopt e-invoicing, with non-compliance resulting in penalties.
