Electronic invoicing guide
Angola

Angola is planning a phased introduction of business-to-business (B2B) structured electronic invoices.

It will apply to taxpayer under the following regimes:
• General Regime: Applicable to businesses with annual turnover or import operations of at least Kz 350 million (EUR 349,000) in the preceding fiscal year, and to manufacturing entities with turnover or imports equal to or exceeding Kz 25 million (EUR 24,900).
• Simplified Regime: Applies to taxpayers whose annual turnover or import operations fall between Kz 25 million (EUR 24,900) and Kz 350 million (EUR 349,000).

The e-invoicing mandate is planned to be rolled out in three phases:
• Phase 1 (September 12, 2025-six months after the law enters into force): All invoices related to transactions exceeding Kz 25 million
(approximately EUR 25,000) must be issued electronically.
• Phase 2 (within the first 12 months following publication of technical specifications,): The obligation will apply to designated large taxpayers and suppliers to the public administration.
• Phase 3 (after 12 months from the entry into force of the secondary legislation): The requirement will extend to all taxpayers falling under the general and simplified VAT regimes.

Taxpayers outside these categories may voluntarily join the e-invoicing system by submitting a formal request to the AGT. The draft legislation remains under discussions,, and enforcement will only begin once all legal formalities have been completed and the law is officially published. The law is expected to come into effect six months after its publication.