Angola: Legislation introducing mandatory e-invoicing effective October 1, 2025
Postponed until January 1, 2026, for large taxpayers and state suppliers
Legislation introducing mandatory electronic invoicing (e-invoicing) for taxpayers under the general and simplified value added tax (VAT) became effective October 1, 2025.
The legislation provides the rules related to the issuance of e-invoices, rules for cancellation, preservation, and archiving of invoices, and the creation of the “winning invoice” lottery (for individuals only). E-invoicing remains options for taxpayers under the exclusion regime.
The General Tax Administration issued a statement on September 23, 2025, postponing the deadline for implementation of e-invoicing obligation for large taxpayers and state suppliers until January 1, 2026.
In addition, Executive Decree No. 683/25 published on August 22nd, 2025, establishes the software data structure and the e-invoicing model, as well as the respective technical and procedural specifications of the e-invoicing system.
 
For more information, contact a KPMG tax professional in Angola:
Inês Pereira | inespereira@kpmg.com
Lina Ramalho | lramalho@kpmg.com
Sofia Martins | sofiamartins@kpmg.com