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Angola E-Invoicing

Phased RolloutLast verified 2026-05-19

Mandatory e-invoicing from 1 January 2026 for large taxpayers and government suppliers under Presidential Decree 71/25; full coverage of all VAT-registered businesses targeted by 2027.

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Key compliance facts

Standard

AGT-certified format; SAF-T-compatible reporting

Authority

AGT — Administração Geral Tributária

Mandatory For

Phase 1 (Jan 2026) — Large Taxpayers, B2G, invoices ≥ Kz 25M · Phase 2 (Sep 2026-Jan 2027) — all VAT taxpayers

Effective Date

Mar 20, 2025 (Decree 71/25) · Oct 1, 2025 (transition) · Jan 1, 2026 (Phase 1) · Sep 2026-Jan 2027 (Phase 2)

About Angola E-Invoicing

Angola's mandatory e-invoicing regime is established by Presidential Decree No. 71/25 of 20 March 2025, with technical specifications in Executive Decree 683/25 (22 August 2025). The Administração Geral Tributária (AGT) operates the system. Transition phase ran October-December 2025; Phase 1 (mandatory) from 1 January 2026 applies to Large Taxpayers (turnover ≥ Kz 350 million / ~EUR 349,000), suppliers to government (B2G), and invoices ≥ Kz 25 million even from non-large-taxpayers. Phase 2 (September 2026 – January 2027) extends to all remaining VAT-registered businesses under General Regime (turnover ≥ Kz 350M or manufacturers ≥ Kz 25M imports/turnover) and Simplified Regime (Kz 25M-350M). The reform mandates standardised e-invoice formats, near-real-time reporting, SAF-T archive compatibility, and pre-filled VAT returns expected from 2026 for large taxpayers.

Implementation Phases

  1. ✓

    Soft landing

    Oct 1 – Dec 31, 2025

    Transitional preparation period.

  2. ◉

    Phase 1 mandatory

    Jan 1, 2026

    Large Taxpayers, government suppliers, and invoices ≥ Kz 25M.

  3. ○

    Phase 2 mandatory

    Sep 2026 – Jan 2027

    All remaining VAT-registered businesses under General and Simplified regimes.

Key Compliance Facts

  • Legal basis: Presidential Decree No. 71/25 (20 Mar 2025)
  • Technical specifications: Executive Decree 683/25 (22 Aug 2025)
  • Large Taxpayer threshold: turnover ≥ Kz 350M (~EUR 349,000)
  • Pre-filled VAT returns expected from 2026 for large taxpayers
  • SAF-T archive reporting compatibility
  • Certified software required
  • Operating authority: Administração Geral Tributária (AGT)

Frequently Asked Questions

Is e-invoicing mandatory in Angola?

Phase 1 (Jan 2026) — Large Taxpayers, B2G, invoices ≥ Kz 25M · Phase 2 (Sep 2026-Jan 2027) — all VAT taxpayers. Status: Phased Rollout.

Which authority regulates e-invoicing in Angola?

AGT — Administração Geral Tributária

What e-invoicing standard does Angola use?

AGT-certified format; SAF-T-compatible reporting

What is the e-invoicing model in Angola?

Clearance (CTC) under Presidential Decree 71/25

When did Angola e-invoicing take effect?

Mar 20, 2025 (Decree 71/25) · Oct 1, 2025 (transition) · Jan 1, 2026 (Phase 1) · Sep 2026-Jan 2027 (Phase 2)

Topics

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