Angola Delays Mandatory E-Invoicing to 2026

On March 20, 2025, the Angolan Official Gazette published the Presidential Decree on establishing rules for issuing, rectifying, canceling, conserving, and archiving invoices, including e-invoices and tax-relevant documents, marking the beginning of the six-month period before it comes into effect. Although the mandatory e-invoicing was supposed to come into force in September 2025, the General Tax Administration issued a statement postponing its implementation.

New Implementation Timeline

The initial implantation timeline included mandatory e-invoicing for large taxable persons, meaning those with an annual turnover of at least Kz 350 million (around USD 381,000), and manufacturing businesses with an annual turnover of at least Kz 25 million (around USD 27,000), as well as government suppliers, starting from September 2025.

However, due to technical difficulties identified during the rollout, the General Tax Administration (GTA) announced a brief postponement of mandatory e-invoicing until October 1, 2025. In addition to postponing the mandatory e-invoicing, the GTA also defined a transitional adaptation phase between October 1 and December 31, 2025, allowing taxable persons to continue issuing invoices in standard, non-electronic format without penalties while the GTA validates and certifies approved e-invoicing software.

Starting January 1, 2026, e-invoicing will become mandatory and the only accepted format for all taxable persons, particularly large taxable persons and businesses invoicing state entities. Therefore, the GTA urges all stakeholders to use the transition period to make the necessary adjustments to ensure compliance by the beginning of the 2026 fiscal year and avoid any inconveniences and penalties.

Conclusion

The decision to postpone the implementation of mandatory e-invoicing provided an additional period of time for all taxable persons to adjust their systems to meet the requirements. In addition to the new implementation timeline, the GTA provided detailed provisions for issuing, cancelling, storing, and archiving e-invoices, and also introduced a winning invoice lottery aimed at individuals.

Source: Angola General Tax Administration, KPMG, VATabout