Angola Sets Timeline for E-Invoicing Mandate and Launches Taxpayer Lottery Initiative
The President of the General Tax Administration Board (AGT) has announced that Angola is preparing to implement a nationwide e-invoicing system for resident companies and to introduce a prize-based initiative to encourage individual invoice reporting. As part of this reform, taxpayers will be required to use AGT-validated software capable of real-time data transmission.
Scope and Legal Basis
This reform is based on Presidential Decree No. 71/25, published on March 20, 2025, which establishes the Legal Framework for Tax Invoices. The decree will take effect six months after publication and will apply to all resident taxpayers.
It revokes the previous legal framework for invoices and equivalent documents and formalizes the rules for issuing, amending, canceling, and storing tax-related documents. It also introduces the “Award-Winning Invoice” scheme, which aims to promote invoice transparency and voluntary compliance.
Covered Taxpayers and Invoice Issuance Channels
The obligation applies to entities under both the general and simplified VAT regimes, while taxpayers operating under the exclusion regime may opt in voluntarily.
Taxpayers under the VAT exclusion regime and individuals with tax residency in Angola can issue invoices through the taxpayer portal. Those under the general and simplified VAT regimes may also use this portal, provided they receive AGT's prior authorization.
Technical and System Requirements
Both software providers and taxpayers must guarantee data integrity and maintain technical documentation. Each electronic document must include an AGT-generated digital code to ensure its authenticity. Additionally, billing systems are required to report sales values every two months.
Compliance and Archiving Obligations
All electronic invoices must comply with the conditions stipulated in Article 10, including real-time transmission to the AGT.
- Taxpayers under the general and simplified VAT regimes must use AGT-validated invoicing software or software provided by the AGT and must submit the Standard Audit File for Tax (SAF-T) electronically.
- Those under the exclusion regime may use AGT-validated software or pre-printed invoice booklets authorized by AGT.
All invoices, supporting tax documents, and files associated with data processing must be stored in accordance with the General Tax Code, with safeguards in place to ensure long-term data accuracy and reliability.
Implementation Timeline
The e-invoicing mandate will be rolled out in phases:
- From September 2025: All transactions over AOA 25 million (approx. EUR 25,000) must be documented as an e-invoice or issued via the taxpayer portal.
- Within 12 months after the Executive Decree on technical specifications takes effect:
- E-invoicing will become mandatory for B2G transactions (excluding self-billing) and for B2B transactions involving large taxpayers.
- All other covered taxpayers must begin issuing invoices using AGT-certified software.
- Two years after the implementation of the Executive Decree: E-invoicing will become mandatory for all taxpayers within the decree's scope.
Failure to comply with these obligations will result in penalties as outlined in Article 35 of the decree.
Prize Incentives for Invoice Reporting
To encourage broader public engagement in formal invoicing and combat tax evasion, the government is introducing a lottery-based incentive program. Individual taxpayers who report invoices using their Tax Identification Number (NIF) will be eligible for random prize draws. Invoices not initially reported can later be submitted to AGT to qualify for entry.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.
