Administração Geral Tributária (AGT) has announced a revised timeline for the implementation of electronic invoicing in Angola, following technical challenges identified during the initial rollout preparation.
According to Presidential Decree No. 71/25, electronic invoicing was originally scheduled to become mandatory in September 2025. However, due to technical difficulties encountered during the preparation phase, the deadline for the mandatory use of e-invoicing has been briefly postponed to October 1, 2025.
Transitional Period
A transitional period will run from October 1 to December 31, 2025, during which:
- Taxpayers subject to the requirement may continue issuing invoices in standard format (non-electronic).
- No penalties will be applied for non-compliance with electronic invoice issuance.
- AGT will continue validating and certifying electronic invoicing software to be used.
From January 1, 2026, electronic invoice issuance becomes mandatory for all taxpayers under scope, specifically large taxpayers and state suppliers. After this milestone, non-electronic invoice formats will no longer be accepted.
AGT has encouraged all accountants, software providers and taxpayers to use this transitional period to complete necessary adjustments to ensure full compliance by the start of the 2026 fiscal year.
How the System Will Work
Angola has adopted a post-clearance model for e-invoicing. Invoices must be generated using certified software and transmitted to AGT for registration and validation. Businesses can track the status of their invoices via a dedicated portal, and any rejected invoices are considered not issued.
The tax administration will provide unique invoice numbering to prevent duplication and fraud. Taxpayers will be able to access an e-invoicing portal for testing, authorization, and certificate downloads, which is expected to be available by October 6, 2025.
This updated decree provides clarity for businesses and supports Angola’s move toward a more modern, transparent, and efficient tax system.