E-Invoicing in Angola: AGT Requirements, Software and 2026 Deadlines

Angola has introduced a phased electronic invoicing regime under Presidential Decree No. 71/25 of 20 March 2025, which approved the new Legal Framework for Invoices. The framework requires taxpayers in the General and Simplified VAT regimes to issue electronic invoices, while taxpayers in the VAT Exclusion Regime may join voluntarily with authorisation from the General Tax Administration, known as AGT (Administração Geral Tributária).

Angola’s model requires electronic invoices to be issued and received through invoicing software capable of transmitting transaction information to the AGT in real time. The regime combines electronic invoicing with certified software, tax-data transmission, invoice retention, and SAF-T-based reporting obligations.

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Electronic invoicing became mandatory in Angola on 1 January 2026 for taxpayers registered with the Large Taxpayer Tax Office and suppliers to the State. The AGT, Angola’s General Tax Administration, confirmed this first implementation phase through its official e-invoicing notice.

How Angola e-invoicing works?

E-invoicing in Angola means issuing and receiving a fiscal invoice electronically through invoicing software. The invoice must be capable of transmitting, in real time, information about supplies of goods, services, advances, and advance payments to the AGT.

General and simplified VAT regime taxpayers must generally use invoicing software validated or supplied by AGT. The Taxpayer Portal is available to VAT Exclusion-Regime taxpayers and individuals, subject to a 300-document annual limit; General and Simplified VAT-regime taxpayers require prior AGT authorisation to use it.

In Angola, businesses generally must retain invoices, accounting records, and supporting tax documents for five years.

E-Invoicing Timeline

• 20 March 2025: Angola published Presidential Decree No. 71/25, approving the new Legal Framework for Invoices and introducing mandatory electronic invoicing for taxpayers in the General and Simplified VAT regimes.
• 20 September 2025: The new legal framework entered into force, six months after publication.
• 1 January 2026: Electronic invoicing became mandatory for large taxpayers and suppliers to the State. The AGT published this implementation date on its portal.
• 2026:Supplies valued at AOA 25 million or more must be documented electronically, regardless of the taxpayer’s VAT regime. Separately, wholesale traders must electronically report B2C goods sales of at least AOA 25 million with buyer-identification details; this is a specific reporting obligation, not a general e-invoicing rule for all transactions.

B2G E-Invoicing in Angola

B2G e-invoicing is mandatory in Angola. Since 1 January 2026, suppliers to the State must issue electronic invoices for supplies of goods or services to public-sector entities. This obligation forms part of Angola’s first e-invoicing implementation phase and applies alongside the mandate for large taxpayers.

Suppliers must use AGT-compliant or authorised invoicing software to generate the electronic invoice and transmit the required transaction information to the General Tax Administration. 

Government suppliers must also meet the relevant procurement and contract requirements, including purchase orders, delivery evidence, service acceptance records, and payment documentation. These supporting documents do not replace the required electronic invoice.

B2B E-Invoicing in Angola

B2B e-invoicing is mandatory for large taxpayers from 1 January 2026 and will extend to taxpayers in the General and Simplified VAT regimes under Angola’s phased rollout.

Businesses must issue electronic invoices through AGT-compliant software that transmits transaction data to the tax authority in real time. Invoices should include supplier and buyer details, invoice date and reference, supply description, taxable value, VAT, and total amount.

Transactions of at least AOA 25 million must be documented using an electronic invoice or issued through the AGT Taxpayer Portal. Businesses should also retain invoice records and use credit notes to correct or cancel issued invoices.

B2C E-Invoicing in Angola

B2C e-invoicing is mandatory for businesses within Angola’s phased rollout. Large taxpayers and suppliers to the State have been required to issue electronic invoices since 1 January 2026, with the obligation extending to taxpayers in the General and Simplified VAT regimes from 21 September 2026.

SAF-T and E-reporting

Angola combines real-time electronic invoice communication with separate SAF-T obligations. 

General and simplified VAT regime taxpayers must communicate invoices, receipts, and other covered documents electronically in SAF-T format under the invoices framework. Separately, AGT guidance requires taxpayers meeting the applicable turnover or import threshold to submit monthly SAF-T invoicing and acquisitions files by the last day of the following month. Confirm the taxpayer’s current SAF-T scope and filing obligations with AGT or local advisers.

Penalties and tax risks

Under Article 35 of Presidential Decree No. 71/25, issuing goods or services without an invoice, including an electronic invoice where required, may trigger a fine of 7% of the invoice value. The fine rises to 15% for repeated non-compliance, defined as failure to issue invoices in more than five supplies of goods or services.

Invoices generated through non-AGT-validated software, unauthorised invoice books, or invoice series not communicated to AGT may be treated as non-issued invoices. Businesses may also face VAT deduction and corporate-income-tax deductibility risks where invoices do not comply with the statutory regime.

Your Partner for Angola E-Invoicing

Businesses operating in Angola need reliable support for compliant e-invoice generation, AGT data transmission, certified-software implementation, ERP and POS integration, SAF-T reporting, invoice lifecycle controls, and electronic archiving.

DDD Invoices helps businesses automate compliant invoice creation and connect ERP, accounting, billing, e-commerce, and point-of-sale systems to Angola’s electronic invoicing requirements. We turn AGT e-invoicing obligations into scalable, controlled, and manageable invoicing operations.

FAQs

When did e-invoicing become mandatory for Large Taxpayers in Angola?

From 1 January 2026.

Can a business issue Angola e-invoices through the Taxpayer Portal?

VAT Exclusion-Regime taxpayers and certain individuals may use it, generally within a 300-document annual cap; General and Simplified VAT-regime taxpayers need prior AGT authorisation.

What software is accepted for Angola e-invoicing?

Software validated or made available by AGT, capable of real-time transmission and required controls.

What software is accepted for Angola e-invoicing?

Software validated or made available by AGT, capable of real-time transmission and required controls.