Angola’s E-Invoicing Mandate: Phased Implementation Continues Into 2026

Angola has officially imposed the obligation to issue electronic invoicing (e-invoicing) for most supplies of goods and services, representing a major milestone in the country’s digital tax administration agenda. The reform, led by the General Tax Administration(GTA), adopts a post-clearance validation model whereby invoices are transmitted electronically for approval and allocation of a unique identification code. The obligation will enter into force on 1 January 2026, following a short delay from the previously anticipated September timeline.

Phased Roll-Out From 2025 to 2026

The implementation is structured over two phases:

• Phase 1: From 1 Jan 2025
  Applies to large taxpayers (Grandes Contribuintes) with annual turnover above AOA 25 million (approximately €25,000). A soft-landing period runs until 31 December 2025, during which administrative penalties are suspended and taxpayers may continue paper invoicing as they transition.

• Phase 2: From 1 October 2026
  Extends the mandate to all remaining taxpayers, including business-to-government (B2G) transactions.

In August 2025, the Ministry of Finance released technical specifications for system integration and data transmission, enabling businesses and software providers to prepare for the reform.

Legal Framework and Regulatory Instruments

The e-invoicing mandate is anchored in Decreto Presidencial n.º 71/25 and Decreto Executivo n.º 683/25, which provide the legal basis for electronic invoice issuance, software certification, data structure, and transmission protocols. These instruments also define administrative sanctions for late or invalid invoices and establish internal control expectations for taxpayers.

Interaction With Existing Digital Reporting

E-invoicing operates separately from the SAF-T Angola electronic audit regime introduced in 2019. While SAF-T provides periodic structured reporting for audit purposes, the new e-invoicing system enables real-time, transaction-level oversight, enhancing VAT traceability and supporting risk-based audit selection.

Scope and System Requirements

All taxpayers under the general and simplified VAT regimes must issue invoices electronically through AGT-certified software. Invoices must be submitted in JSON format via:

• the GTA e-invoicing portal, or

• REST API integration from accounting or invoicing software.

Software must support audit-trail recording, structured data formats, digital authentication, and contingency issuance in the event of connectivity or system failures.

Mandatory Data Fields

Electronic invoices must include:

• Supplier and customer tax identification numbers,

• VAT regime classification,

• Invoice series and sequential number,

• Applicable VAT rates and exemptions,

• Means of payment, and

• GTA-issued validation code; Invoices without a valid code are considered non-deductible for VAT purposes.

Core Obligations for Taxpayers

• Issuance deadlines: Within five days of the taxable event or within one month for continuous supplies.

• Real-time validation: GTA performs basic clearance checks; non-compliant invoices are rejected.

• Credit notes: Cancellations or corrections must be performed via credit notes indicating reasons for adjustment.

Exclusions

The mandate does not apply to vending machines, ticket-based transactions (e.g., public passenger transport), existing compliant electronic billing systems, and street vendors.

Simplified Options for Low-Volume Taxpayers

Businesses issuing 300 invoices or fewer annually may rely solely on the GTA portal without certified software. However, peak reporting periods may pose interface bottlenecks and limited automation options.

Existing Software Certification Requirements

Economic operators with annual turnover of AOA 230 million (approximately €216,400) or more were already required to invoice through certified systems. The e-invoicing mandate now expands this obligation downward, increasing real-time transaction visibility for GTA. Certified software suppliers must maintain up-to-date versions, security standards, and compliance with audit-trail requirements.

Key Compliance Priorities Post-Go-Live

• Train staff to resolve invoice rejection notices.

• Monitor issuance deadlines closely.

• Review and stabilise API integrations.

• Maintain audit-ready digital records.

• Prepare internal documentation for the end of the soft-landing period.

• Ensure software certification compliance and implement contingency issuance protocols.

Key Risk Areas

• Invoice rejection cascades affecting downstream input VAT claims.

• Connectivity interruptions requiring offline fall-back procedures.

• Duplicate submissions leading to data inconsistencies.

Future Outlook

E-invoicing is expected to reduce VAT leakage, improve transaction traceability, limit invoice fraud, support automated audits, and strengthen Angola’s digital compliance infrastructure. The second implementation phase in October 2026 will expand the system’s scope and compliance footprint. GTA plans ongoing refinements of portal functionality, validation rules, and enforcement guidelines.

Conclusion

The reform aligns Angola with international best practices in digital VAT administration and positions the country to adopt real-time, data-driven oversight mechanisms, including cross-border transaction verification and eventual integration with refund automation systems.

It represents a decisive shift toward real-time VAT oversight. Taxpayers currently benefit from a soft-landing period, but full enforcement from January 2026 will require robust internal controls and fully aligned invoicing processes. Small and medium-sized operators are advised to prepare early, ensuring seamless adoption and minimising operational disruption.

Sources:VATCalc, General Tax Administration