- Introduction of Mandatory Invoicing: Angola has enacted legislation requiring all taxpayers under the General and Simplified VAT regimes to issue invoices through certified software, whether electronic or not. Specific categories of taxpayers are mandated to use electronic invoicing.
- Real-Time Data Transmission: Certified invoicing software providers must enable real-time transmission of invoice data to the General Tax Administration of Angola (AGT) and generate a billing SAF-T file to comply with the new requirements.
- Phased Implementation Timeline: The law will be implemented in phases:
- Phase 1 (by September 2025): E-invoicing for transactions over Kz 25 million (EUR 25,000).
- Phase 2: Selected large taxpayers and government suppliers will implement e-invoicing within the first year after secondary regulations are finalized.
- Phase 3: After 12 months, all taxpayers under the VAT regimes will be required to comply, with voluntary participation available for other taxpayers.
Source Sovos
Other sources
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