Angola Mandatory E-Invoicing Set to Launch in 2025 for Major Taxpayers

April 13, 2025

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On March 12, the President of Angola signed the Presidential Decree on establishing rules for issuing, rectifying, canceling, conserving, and archiving invoices, including e-invoices and tax-relevant documents.

The Decree was published in the Official Gazette on March 20, marking the beginning of the six-month period before it comes into effect. However, implementing specific provisions depends on the additional legislation regarding technical specifications.

Implementation Timeline and Impact on Taxable Persons

The legislation's effective date is September 2025. In the first 12 months, mandatory e-invoicing applies to the largest taxable persons and government suppliers. The list of the largest taxable persons is publicly available. Oil companies, banking, and financial institutions are considered large taxable persons by nature of their business operations.

After the first 12 months pass, meaning from September 2026, the mandatory e-invoicing requirements will apply to all taxable persons under the General and Simplified Value Added Tax Regime.

Taxable persons that fall under the scope of the General Regime are those with an annual turnover of at least Kz 350 million (around USD 381,000) and manufacturing businesses with at least Kz 25 million (around USD 27,000) of annual turnover. The Simplified Regime applies to taxable persons with an annual turnover between Kz 25 million and Kz 350 million.

However, until the mandatory e-invoicing comes into effect, all invoices referring to transactions valued at Kz 25 million or more must be issued electronically or on the Taxpayer Portal.

In addition to these taxable persons that must fulfill e-invoicing requirements, other taxable persons can voluntarily apply to the e-invoicing system by submitting a request to the General Tax Administration of Angola.

Conclusion

While the largest taxable persons have six months to prepare for the mandatory implementation of B2B and B2G e-invoicing rules and requirements, other smaller taxable persons have more than enough time to prepare for the transition and ensure compliance with the newly adopted regulation.

Source: Presidential Decree No. 71/25, Order No. 1083/22 - List of Major Taxpayers

When does Angola’s mandatory e-invoicing law take effect?

The law becomes effective in September 2025, initially applying to the largest taxable persons and government suppliers.

Who is affected by the first phase of Angola’s e-invoicing implementation?

Large taxable persons, including oil companies, banks, financial institutions, and government suppliers, must comply during the first 12 months.

When will all taxable persons in Angola be required to use e-invoicing?

From September 2026, all taxable persons under both the General and Simplified VAT Regimes must follow e-invoicing requirements.

What defines a taxable person under Angola’s General VAT Regime?

Businesses with an annual turnover of at least Kz 350 million or manufacturing businesses with at least Kz 25 million fall under the General Regime.

Are there e-invoicing requirements before the full rollout?

Yes, all transactions valued at Kz 25 million or more must already be invoiced electronically or through the Taxpayer Portal.

Can smaller businesses opt in to Angola’s e-invoicing system early?