With no establishment and no AGT registration, Angola's e-invoicing regime does not reach you – imports are documented on the buyer's side. Revisit if you set up locally or start supplying the Angolan state.

The decree's duties attach to AGT-registered taxpayers issuing Angolan invoices – the sources read show no separate e-invoicing regime for non-residents without establishment. A local registration with Angolan-source activity is a different position, and supplying the state brings the mandate regardless. Confirm your status with the AGT before relying on an exemption.

The mandate is not about size alone: a single invoice of AOA 25 million or more, or supplying the state, pulls you into e-invoicing regardless of taxpayer category. Below those lines, certified-software invoicing rules and the tightened issuance requirements still apply, and wider phases follow the decree's rollout. Check each large deal against the threshold before you bill it.

Large taxpayers and suppliers to the state issue electronic invoices through AGT-certified or validated software since 1 Jan 2026 (Decreto Presidencial 71/25) – and the AGT has said the deadline will not be extended. The same year brings the SAF-T (AO) file with complete 2025 accounting data and an inventory file. Get the certification status of your invoicing software confirmed in writing.