Regulatory updates - Angola

AGT communicates that, since the Legal Framework for Invoices under Presidential Decree No. 71/25 of 20 March came into force during the 2025 financial year, some taxpayers were unable to implement a compliant system in time. As a result, submission of the SAF-T accounting file for 2025 is voluntary, with no penalties for non-compliance.

The SAF-T file must follow the data structure set out in Executive Decree No. 317/20 of 14 December, containing a header, master tables and accounting entries. Taxpayers are encouraged to organise their records now to ensure readiness for the submission of the SAF-T accounting file for the 2026 financial year, which will be due in 2027.

On September 23, 2025, Angolas General Tax Administration (Administração Geral Tributária, AGT) announced a brief postponement of mandatory e-invoicing until October 1, 2025, following initial technical difficulties in the implementation.

The decision follows a consultation with the Order of Accountants and Chartered Accountants of Angola (Ordem dos Contabilistas e Peritos Contabilistas de Angola , OCPCA) and software producers.

Additionally, a transitional phase between October 1 and December 31, 2025, has been introduced, during which:

• Taxpayers in scope may continue issuing tax invoices in standard (non-electronic) format;
• No penalties will be applied for failure to issue electronic invoices during this period; and

• AGT will continue validating and certifying electronic invoicing software to be used.

Starting January 1, 2026, issuing electronic invoices will become mandatory for the taxpayers in scope, large taxpayers, and State suppliers. After this date, invoices in non-electronic formats will no longer be accepted.

On September 23, 2025, Angolas General Tax Administration (Administração Geral Tributária, AGT) announced a brief postponement of mandatory e-invoicing until October 1, 2025, following initial technical difficulties in the implementation.

The decision follows a consultation with the Order of Accountants and Chartered Accountants of Angola (Ordem dos Contabilistas e Peritos Contabilistas de Angola , OCPCA) and software producers.

Additionally, a transitional phase between October 1 and December 31, 2025, has been introduced, during which:

• Taxpayers in scope may continue issuing tax invoices in standard (non-electronic) format;
• No penalties will be applied for failure to issue electronic invoices during this period; and

• AGT will continue validating and certifying electronic invoicing software to be used.

Starting January 1, 2026, issuing electronic invoices will become mandatory for the taxpayers in scope, large taxpayers, and State suppliers. After this date, invoices in non-electronic formats will no longer be accepted.