The General Tax Administration (“AGT”) published last Friday (the 13th) an official notice, announcing the extension of the deadline for submitting the SAF-T inventory file for the 2025 fiscal year.
According to the notice, although the legal deadline ends on February 15, 2026, the AGT has determined that the obligation can be fulfilled without penalties until April 15, 2026.
The AGT emphasizes that the file must include an inventory table identifying each product, following the structure outlined in Circular No. 05/GACA/GJ/DSF/AGT/2026, dated February 13, 2026, which we attached.
Among the requirements defined by the Circular, the following stand out:
- Tax identification number (“NIF”);
- Tax period (calendar year);
- Date the file was generated;
- Identification of the software and its respective certification;
- Inventory table containing: costing method, type of product, unique product identifier, description, quantity, unit of measure, and value.
Submission can be made in XML, JSON, or Excel format through the Taxpayer Portal.
This communication is mandatory even for taxpayers who do not have inventories at the end of the period. In such cases, taxpayers must electronically submit a "no transactions" file by the established deadline.
We emphasize that failure to submit within the legal deadline is subject to a fine, in accordance with the Legal Regime of Invoices.
KPMG Angola is, of course, available to clarify or provide the necessary support regarding these matters.
