Angola: Mandatory e-invoicing implementation postponed
Taxpayers may continue issuing traditional invoices through 2025
Angola’s General Tax Administration (AGT) has announced a postponement of the mandatory electronic invoicing (e-invoicing) requirement to October 1, 2025 (originally scheduled for September 2025) due to technical challenges.
However, between October 1 and December 31, 2025, taxpayers may continue issuing traditional invoices without penalties while AGT proceeds with the certification of e-invoicing software.
Starting January 1, 2026, electronic invoicing will become mandatory for:
- Large taxpayers
- Government suppliers
- Transactions exceeding AOA 25 million
Angola’s e-invoicing regime is governed by Presidential Decree No. 71/25 and will be extended to all VAT-registered taxpayers by September 2026.
Key compliance requirements include:
- Use of AGT-certified invoicing software
- Real-time transmission of invoice data
- SAF-T format compatibility
- Adherence to technical standards outlined in Executive Decree No. 2683/25
For further information, contact a KPMG tax professional:
Philippe Stephanny | philippestephanny@kpmg.com
Ramon Frias | ramonfrias@kpmg.com