Africa-Press – Angola. Electronic invoicing for large taxpayers and state suppliers becomes mandatory from January 1, 2026, a measure included in Angola’s economic and technological transition process.
As determined by law, electronic invoicing is the process of issuing, processing, sending, and receiving invoices in a digital format, instead of using the printed format.
Invoices are issued and received through validated electronic invoicing software, and can be transmitted in real time to the General Tax Administration (AGT).
The Presidential Decree No. 71/25 – Legal Regime of Invoices stipulates that taxpayers under the General and Simplified VAT Regime are required to use electronic invoicing, while for other taxpayers, adherence is voluntary and done by sending a request to the AGT.
Before becoming mandatory, the measure went through a transition period, which took place from October 1to December 31st, 2025, during which taxpayers could issue non-electronic invoices without being subject to penalties. During this period, the AGT validated and certified the electronic invoicing software to be used.
Among the advantages of this new regime are faster invoicing and, consequently, faster receipts, greater security and authenticity of data, lower risk of loss or fraud, integration with other digital accounting systems, and reduced costs related to invoicing, such as printing invoices on paper.
The General Tax Administration has, to date, registered more than 500 software programs that issue invoices, of which 21 have already been certified for issuing electronic invoices.
From January 1, 2027, the measure will cover all taxpayers covered by the General and Simplified VAT Regimes.
For More News And Analysis About Angola Follow Africa-Press
