Regulatory updates - Angola

AGT communicates that, since the Legal Framework for Invoices under Presidential Decree No. 71/25 of 20 March came into force during the 2025 financial year, some taxpayers were unable to implement a compliant system in time. As a result, submission of the SAF-T accounting file for 2025 is voluntary, with no penalties for non-compliance.

The SAF-T file must follow the data structure set out in Executive Decree No. 317/20 of 14 December, containing a header, master tables and accounting entries. Taxpayers are encouraged to organise their records now to ensure readiness for the submission of the SAF-T accounting file for the 2026 financial year, which will be due in 2027.

On September 23, 2025, Angola's General Tax Administration (Administração Geral Tributária, AGT) announced a brief postponement of mandatory e-invoicing until October 1, 2025, following initial technical difficulties in the implementation.

The decision follows a consultation with the Order of Accountants and Chartered Accountants of Angola (Ordem dos Contabilistas e Peritos Contabilistas de Angola , OCPCA) and software producers.

Additionally, a transitional phase between October 1 and December 31, 2025, has been introduced, during which:

• Taxpayers in scope may continue issuing tax invoices in standard (non-electronic) format;
• No penalties will be applied for failure to issue electronic invoices during this period; and

• AGT will continue validating and certifying electronic invoicing software to be used.

Starting January 1, 2026, issuing electronic invoices will become mandatory for the taxpayers in scope, large taxpayers, and State suppliers. After this date, invoices in non-electronic formats will no longer be accepted.

On August 22, 2025, the Ministry of Finance published Executive Decree 683/25, anticipated by Presidential Decree 71/25, detailing the technical and procedural requirements for the country's electronic invoicing system. The decree specifies software data structures, e-invoicing model, technical specifications, and procedural guidelines for implementation. Key areas outlined in the decree are: 

Electronic invoicing model 

The electronic invoicing model follows a post-clearance approach. E-invoices must be issued through certified billing software and transmitted to the General Tax Administration (Administração Geral Tributária, AGT). The process involves AGT registering the submission of the invoice immediately while performing content validation in a second step. Taxpayers can review validation results through a dedicated service, with invalid or rejected invoices considered non-issued. 

Format and communication requirements 

Invoices for data exchange with AGT must be issued in JSON format by certified billing software. The technical specifications cover mandatory content, schema requirements, and validation rules, and confirm support for Portuguese characters. The printed or human-readable copy, such as a PDF, should include a QR code as specified.  

Communication with AGT can be conducted through the Taxpayer portal or REST API. For validation and error handling, the system provides immediate feedback on invoice reception, including error lists for rejected submissions. Taxpayers can query invoice validation status, consult invoice details, and confirm or reject invoices where they are purchasers. Error codes and descriptions are standardized for consistent processing. 

Invoice number series and additional details 

AGT will generate invoice numbering series for taxpayers using electronic invoicing software, with specific restrictions on series creation periods and format requirements. Additionally, the decree includes extensive annexes listing economic activity codes (CAE), special consumption tax rates (IEC), stamp duty rates (IS), and VAT exemptions to support accurate invoice classification and tax calculation.  

Timelines 

• September 21, 2025: Special reporting regime for invoices valued at 25.000.000 AOA (approx. 23.000 EUR) or more must be issued using a certified billing software or issued on the Taxpayer portal (as previously reported under Pr. Dec 71/25). 

• September 21, 2025:  Large Taxpayers as designated in Tax Office registration, and State suppliers (except for self-billing), regardless of VAT regime, must issue and submit e-invoices to AGT. Other taxpayers can continue using current AGT-certified software during this period.  

• September 21, 2026: All taxpayers in scope of the obligation must issue and submit e-invoices to AGT. 

The decree takes effect 30 days after publication, with the Minister of Finance authorized to resolve any doubts or omissions arising from its application.