Regulatory updates - Angola

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.  

The Angolan Government has announced the upcoming implementation of e-invoicing. Presidential Decree No. 71/25, published on March 20, 2025, establishes the Legal Framework for Tax Invoices. This framework applies to resident taxpayers in Angola and will take effect six months after its publication. It replaces the existing decree on the Legal Framework for Invoices and Equivalent Documents and incorporates electronic invoicing requirements.

Purpose, e-invoice definition and scope

The Presidential Decree outlines the rules for issuing, rectifying, canceling, and archiving invoices and tax-relevant documents and introduces the “Award-Winning Invoice” Draw.

An electronic invoice is a document issued and received electronically via invoicing software, capable of real-time transmission to the General Tax Administration (AGT).

Taxpayers subject to e-invoicing include those under the general and simplified VAT regimes, while those under the exclusion regime may opt in voluntarily.

System requirements and web portal

Both e-invoice systems providers and the taxpayers using them must ensure operational and data integrity and maintain technical documentation. An AGT digital code must be applied to issued e-documents to guarantee authenticity and integrity. Billing systems should report sales values bi-monthly.

Taxpayers under the VAT exclusion regime and individuals with tax residency in Angola can issue invoices via the taxpayer portal. Upon AGT authorization, taxpayers under the general and simplified VAT regimes may also issue invoices through this portal.

Issuance rules and archiving

• Electronic invoices must adhere to the mandatory requirements outlined in Article 10, with invoice data submitted in real time to the AGT;
• Taxpayers under the simplified and general VAT regimes must use AGT-validated invoicing software or software provided by the AGT and are required to submit the SAF-T electronically. Taxpayers under the exclusion regime may use AGT-validated software or pre-printed AGT-certified invoice booklets.

All invoices, tax-relevant documents, and records related to the analysis, programming, and execution of computer processing must be maintained within the deadlines established by the General Tax Code. The archiving process must ensure integrity and accuracy throughout the storage period.

Roll-out of the mandate

In September 2025, the following requirements will be introduced:

• All transactions exceeding twenty-five million KZ (approximately 25,000 EUR) must be documented as an e-invoice or be issued on the taxpayer portal.

Once the Executive Decree outlining the technical specifications takes effect, during the following 12 months (1st year):

• E-invoices will be mandatory for B2G transactions (excluding self-billing) and B2B transactions for large taxpayers;
• Other taxpayers must issue invoices and tax-relevant documents using AGT-certified software.

After 12 months (2nd year) have passed since the Executive Decree outlining the technical specifications came into effect:

• All taxpayers in the scope must adopt e-invoicing.

Sanctions

Non-compliance will result in penalties as per Article 35.

The award-winning invoice

To combat tax evasion, prizes will be randomly awarded to taxpayers with reported invoices. Individuals can participate if their Tax Identification Number (NIF) is provided. Unreported invoices can be communicated to the AGT for eligibility.