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Last updated at
December 23, 2025
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Book NowAngola’s General Tax Administration (AGT), under Presidential Decree No. 71/25, has established a legal framework that introduces mandatory electronic invoicing for taxable persons resident in Angola. The new rules replace earlier invoicing legislation and move the country toward structured invoice reporting and real time or near real time submission of invoice data to AGT. The regime is supported by technical specifications published in subsequent executive decrees and guidance that set out required formats, software certification and archiving rules.
This change will affect how businesses generate, report and store invoices across Angola. The rules require the use of AGT-certified invoicing software able to produce structured billing files, and they introduce validation, unique digital codes and electronic archiving to guarantee invoice authenticity and traceability. This blog explains the legal basis, rollout timeline, technical process, benefits, penalties and how providers like Flick Network can help businesses comply with the new law.
E-invoicing in Angola means issuing, validating and storing tax invoices electronically in a structured data format through AGT-certified software rather than relying on paper invoices or unstructured digital copies. Under Decree No. 71/25 and implementing technical rules, an electronic invoice is a digitally generated invoice that includes a unique AGT digital code or signature and is reported to AGT via the approved transmission channel or API. Paper invoices or scanned images of paper invoices do not meet the new standard for electronic invoices.
The certified software must be capable of producing standardized files using an AGT-specified structured format and must support secure submission, validation, and archiving. Once an invoice is validated and recorded, both taxpayer and AGT can access the electronic record for audit and reconciliation purposes.
The rollout of e-invoicing is phased to give businesses time to adapt and for AGT to certify vendors and software:
20 March 2025: Presidential Decree No. 71/25 published establishing the legal framework for invoicing, including electronic invoices. The decree provides for a transitional timeframe before mandatory enforcement.
September 2025: The initial six month grace period from publication means technical measures were planned to enter force around September 2025, subject to AGT’s readiness and subsequent technical decrees.
1 October 2025: Implementation milestones were set for late 2025, though AGT allowed a transitional phase where traditional invoices could be used while software certification continued. Several advisory firms reported a formal window through the end of 2025 for transition.
1 January 2026: Electronic invoicing becomes mandatory for the first group of taxpayers such as large taxpayers and government suppliers, subject to AGT communications.
By September 2026: The requirement is expected to extend to all VAT-registered taxpayers under the general and simplified regimes once technical specifications and phased rollouts are complete.
The new regime applies in phases. Early scope typically includes:
Large taxpayers and state suppliers, who are the first group required to issue electronic invoices.
Transactions above certain monetary thresholds where AGT has signalled priority enforcement.
Eventually all taxpayers under the General VAT and Simplified VAT regimes will be required to use the electronic invoicing system, once the phased rollout completes.
Certain categories may remain outside the immediate mandate or be allowed to opt in voluntarily, depending on AGT circulars. In addition, AGT introduced consumer incentives such as a “winning invoice” lottery to encourage invoice requests by final consumers, similar to programs used in other countries.
Key technical rules and process points include:
Software Certification: Taxpayers must use AGT-certified invoicing software. Vendors must meet AGT technical requirements and obtain certification before their tools can be used for compliant invoicing.
Data Format: Invoices should be produced in an AGT-specified structured format. This enables automated extraction and audit.
Transmission: Invoice data must be transmitted to AGT in real time or near real time using API or the AGT portal. Some guidance allows short, transitional delays during software certification windows.
Digital Code and Validation: Each electronic invoice will include a digital code, signature or AGT validation token that guarantees authenticity and prevents tampering.
Archiving and Record-Keeping: Electronic invoices must be archived in a tamper-proof manner and be retrievable for future audits. Archival rules are part of the technical specifications.
Timing for Issuance: Guidance has indicated invoices should be issued within a specified period after the taxable event, and that certain continuous supplies may have slightly different timings. Check AGT technical notes for exact time windows.
E-invoicing brings multiple benefits for businesses and the tax authority:
Transparency and Compliance: Real time reporting gives AGT better visibility and reduces opportunities for tax evasion.
Operational efficiency: By automatic the generation and sending of an invoice eliminates manual invoicing, reduces errors and workload for reconciliation checks.
Audit ready: Digital formats and structured data enables a faster, easier and more reliable audit process.
Cost saving: The efficient use of digital methods reduces a reliance on paper and the associated expenses for printing and storage in addition to faster financial closing.
Security and authenticity: The use of digitally created codes and validation prevents tampering while providing traceability.
Non-compliance can create several practical and fiscal risks:
Invalid Invoices: Invoices issued outside the AGT-certified system may be treated as non-compliant and could be rejected for VAT deduction or other fiscal purposes.
Consequences: After mandatory rules are implemented, AGT enforcement could lead to fines and administrative penalties if electronic invoices are not provided as required.
Audit Risk: If you do not have structured, auditable records of your invoices, you are at greater risk of negative findings in tax audits.
Disruption to Operations: Late or ineffective implementation of electronic invoicing could adversely impact your billing processes, cash flow, and supply chains.
Steps businesses should take to prepare now:
Assess Systems: Review whether your ERP, billing or POS systems can produce AGT-required structured files or integrate with certified software.
Select a Compliant Provider: Choose an AGT-certified solution or a provider experienced with Angolan e-invoicing rules for integration, transmission and archiving. (such as Flick Network)
Integrate and Test: Connect your systems via API to the certified software and test invoice generation, submission and validation. Use the transition window to debug.
Train Staff: Train finance and operations teams on the new issuance, correction and archiving workflows.
Archive Securely: Put a robust electronic archive in place that maintains invoice integrity and retrieval for audits.
Flick Network provides a compliance-driven invoicing platform that can simplify the transition to Angola’s e-invoicing regime:
Structured Invoice Generation: Flick can format invoices in AGT-compliant structured formats, enabling proper data mapping and submission.
Submission and Reporting: Flick can handle secure API connectivity to AGT or the AGT portal for validation, transmission and assignment of digital codes.
Archiving and Auditing: The platform enables retention of validated invoices, transmission logs and audit trails to assist with archival and retrieval requirements.
Integration with Existing ERP and POS: Flick integrates with existing ERP, billing and POS systems to limit rework and disruption to the business.
Regulatory Guidance and Support: Flick continues to provide updates for compliance, including versioning, technical changes and onboarding, in order for the business to remain AGT compliant.
Angola's transition to mandatory e-invoicing based upon Presidential Decree No. 71/25 and implementation technical decrees is an important advancement in the modernization of tax reporting and fiscal transparency. The rollout is phased from late 2025 onwards into 2026, concentrating initially on large taxpayers and state suppliers with the commitment to roll out to all VAT-registered taxpayers as technical specifications and certification are introduced. With pre-assessment of systems, selection of a certified provider, integration and testing, staff training, and adequate archival processes in place, businesses should significantly minimize disruption and remain compliant. Platforms such as Flick Network will take care of generation, transmission, and archiving to make the transition easier and more predictable.
What is AGT’s electronic invoicing framework in Angola?
It is the legal and technical framework established by Presidential Decree No. 71/25 and detailed technical decrees that require AGT-certified software to produce and transmit structured invoice data to AGT.
Who must comply with the e-invoicing mandate in Angola?
Phased compliance starts with large taxpayers and government suppliers and will extend to all VAT-registered taxpayers under the general and simplified VAT regimes once the AGT rollout completes.
What happens in Angola if I issue a scanned paper invoice?
A scanned paper invoice does not meet the structured data and validation requirements and will not qualify as a compliant electronic invoice for AGT purposes.
Is there a transitional period for e-invoicing in Angola?
Yes. AGT provided a transition window during which traditional invoices may be accepted while software certification and testing continue. Businesses should use this time to integrate and test their systems.
How long must I keep electronic invoice records in Angola?
Invoices must be archived electronically in a retrievable format and be available for audits. Specific retention periods and archival rules are set out in the technical decrees and AGT guidance.
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