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Angola Tax ID Guide — NIF (Número de Identificação Fiscal)

Angola has one tax identifier for everyone: the NIF (Número de Identificação Fiscal). Only the Administração Geral Tributária (AGT) can assign it. [1] For an Angolan citizen, the NIF is the number of their identity card, the Bilhete de Identidade (BI); foreigners and companies receive a sequential number from AGT. There is no separate VAT (IVA) number — a taxpayer's IVA regime is recorded against its NIF, and AGT's public NIF lookup shows it.

Angola's Tax IDs at a Glance​

HolderThe NIF is…Format seen in AGT documents
Angolan citizenThe Bilhete de Identidade number14 characters: 9 digits, 2 letters, 3 digits — e.g. 000000000LA000 (illustrative)
Company or equivalent entityA sequential number assigned by AGT10 digits — e.g. 5000000000 (illustrative)
Foreign individual, resident or notA sequential number assigned by AGTNot published

AGT does not publish a format specification. The patterns above are what appears in AGT's own documents, such as its list of certified invoicing-software producers, where company NIFs are 10 digits and begin with 5. Treat them as observations, not rules.


NIF (Número de Identificação Fiscal)​

FieldDetail
Legal basisPresidential Decree 245/21 (Regime Jurídico do Número de Identificação Fiscal)
IssuerAGT only
One per personEach person or entity has a single registration and a single NIF
Check digitNone published
Where it must appearInvoices and receipts, bank account opening, imports and exports, and tax filings

The NIF decree sets out where each number comes from:

  • Angolan citizens: "O NIF dos cidadãos nacionais corresponde ao seu número do Bilhete de Identidade" — the NIF is the BI number. Citizens must still register with AGT; having a BI does not do that automatically.
  • Foreign citizens, resident or not: a sequential number assigned by AGT.
  • Companies and equivalent entities: a sequential number assigned by AGT.
  • AGT can also assign a sequential NIF to individuals on the basis of a passport, refugee card, voter card, birth record or other valid ID.
  • Starting a business or opening an establishment does not create a new NIF. [1]

Source snapshot — Presidential Decree 245/21, art. 5: a citizen's NIF is their Bilhete de Identidade number; foreigners and companies receive a sequential number from AGT

AGT's own "Solicitar NIF" web page still says a foreign resident's NIF is their residence-card number, which differs from the 2021 decree. Some foreign residents may therefore hold a NIF in that form; check your AGT record. [2]

AGT's NIF lookup returns both a current NIF and an old NIF (NIF antigo), so a business may appear on older documents under a different number. AGT does not explain the old format.

Suspended and ceased NIFs​

AGT can suspend the NIF of a taxpayer who has filed nothing for more than one tax year or cannot be contacted. Since Presidential Decree 87/25 (22 April 2025), suspension on suspicion of a tax crime needs a magistrate's decision. The holder of a suspended or ceased NIF cannot use it for any purpose, including invoicing. [3] An individual's NIF ends only on death. [1] AGT announced that from 1 December 2025 it would suspend the NIFs of companies that had filed no return for more than 12 months. [8]

Who Must Register​

Registration and a NIF are compulsory for individuals, companies and equivalent entities. Public and private bodies must ask for proof of a customer's NIF and check its status on AGT's digital platform, and withholding-tax payments cannot be made without the recipient's NIF. An entity that breaches the decree faces a fine of Kz 200,000. [1]

IVA regimes and thresholds​

Every business needs a NIF whatever its turnover. IVA itself applies from Kz 25,000,000 of turnover or imports — below that, a business is excluded from IVA — and turnover in the previous financial year decides which IVA regime applies: [4]

RegimeWhoWhat it means
Exclusão (exclusion)Turnover or imports below Kz 25,000,000No IVA charged; invoices say «IVA — Regime de Exclusão»
Simplificado (simplified)From Kz 25,000,000 up to, but not including, Kz 350,000,000IVA at 7% on turnover actually received; 10% of input IVA deductible; invoices say «IVA — Regime Simplificado»
Geral (general)Kz 350,000,000 or more; manufacturers above Kz 25,000,000 in the previous 12 months; or by choiceStandard IVA at 14% with full deduction; a voluntary entrant stays at least 5 years

Source snapshot — IVA Code art. 69-A (Law 14/23): the simplified regime covers turnover or imports from Kz 25,000,000 to below Kz 350,000,000

Source snapshot — IVA Code art. 62 (Law 14/23): the general regime applies from Kz 350,000,000 of turnover or imports, and to manufacturers above Kz 25,000,000

From 1 January 2026, a taxpayer whose turnover or imports cross the exclusion or simplified threshold must change regime by the end of the following month. [5]

The IVA rates are 14% (general), 7% (simplified regime, and hotel and restaurant services provided by businesses meeting conditions that include e-invoicing), 5% (basic foods and agricultural inputs listed in the Code's annexes) and 1% (the Cabinda special regime). [4] The 2026 budget law also applies 5% to industrial equipment imported or supplied by its manufacturer, once AGT has verified it. [5]

Source snapshot — IVA Code art. 19 (Law 14/23): rates of 14% general, 7% simplified regime and hotel and restaurant services, 5% basic foods and agricultural inputs, 1% Cabinda

How to Register​

Register at an AGT tax office (Repartição or Posto Fiscal) or at a Municipal Administration. Citizens present their Bilhete de Identidade; companies present their incorporation document and copies of their officers' IDs. [2] Individuals with a Bilhete de Identidade can also register online under "Registar NIF Singular" on the Portal do Contribuinte. Companies can also reach AGT services through the Guiché Único da Empresa business one-stop shop.

Once you have a NIF, file a declaration of start of activity electronically 15 days before you begin a taxable activity, and report changes to that declaration within 15 days. [4] Report any change to your registration details to AGT within 30 days. [1]

Cross-Border Notes​

  • Non-residents. A non-resident individual or entity can obtain a NIF, but must name a fiscal representative and show proof of tax residence. A resident individual who will be away for more than 180 days also needs a representative. [1]

Source snapshot — Presidential Decree 245/21, art. 11: non-residents registering for a NIF must present identification, name a fiscal representative and prove their tax residence

  • Services from abroad. When a non-resident with no permanent establishment in Angola supplies services taxable there to an Angolan taxable person, the customer accounts for the IVA. [4] See the reverse charge explainer.
  • Digital platforms. For transactions made through electronic means, the owner or operator of the digital platform is responsible for the IVA. [4]

E-invoicing​

Under the invoicing regime of Presidential Decree 71/25, General- and Simplified-regime IVA taxpayers must issue invoices through software validated by AGT, and an invoice must show the NIF of the supplier and of a business customer. [6] As of 13 October 2026, AGT states that e-invoicing has been mandatory for large taxpayers and suppliers to the State since 1 January 2026, and extends to all General- and Simplified-regime IVA taxpayers from 1 January 2027. Exclusion-regime taxpayers can join voluntarily. [7] See the global e-invoicing status tracker.

Source snapshot — AGT communiqué of 2 October 2026: e-invoicing has applied to large taxpayers and State suppliers since 1 January 2026 and extends to all General and Simplified IVA regime taxpayers from 1 January 2027

How to Verify an Angolan NIF​

  • AGT "Consultar NIF". AGT's website has a public NIF lookup, protected by a CAPTCHA. It returns the current and old NIF, name, taxpayer type, tax office, status and IVA regime.
  • Portal do Contribuinte. You can also check a NIF's status under Serviços → Cadastro de Contribuintes → Consulta de NIF on the Portal do Contribuinte.
  • Lookuptax. Use the Angola NIF validator.

Check the status as well as the number: a suspended or ceased NIF exists in AGT's records but cannot be used. There is no checksum to test, because AGT publishes none.

Source snapshot — AGT website: the public Consultar NIF form

Recent Changes​

  • 2026-10-02 — AGT announces that e-invoicing extends to all General- and Simplified-regime IVA taxpayers from 1 January 2027. (AGT)
  • 2026-01-01 — Mandatory e-invoicing begins for large taxpayers and suppliers to the State. (AGT)
  • 2026-01-01 — 2026 budget law: taxpayers crossing an IVA threshold must change regime by the end of the following month; 5% IVA on manufacturers' industrial equipment. (Law 14/25)
  • 2025-12-01 — Date from which AGT announced it would suspend the NIFs of companies that had filed no return for more than 12 months. (AGT)
  • 2025-04-22 — Presidential Decree 87/25 amends the NIF regime: suspension for a suspected tax crime needs a magistrate's decision. (DP 87/25)

Frequently Asked Questions​

Is my Bilhete de Identidade number my NIF?​

Yes, for Angolan citizens. The NIF decree says a citizen's NIF corresponds to their Bilhete de Identidade number. You still have to register with AGT — having a BI does not register you automatically.

Does Angola have a separate VAT (IVA) number?​

No. The NIF is used for IVA as well. Your IVA regime — exclusion, simplified or general — is recorded against your NIF, and AGT's NIF lookup shows it.

How many digits does an Angolan NIF have?​

AGT does not publish a format. In AGT's own documents, Angolan companies' NIFs are 10 digits and begin with 5, and citizens' NIFs follow the 14-character Bilhete de Identidade pattern of 9 digits, 2 letters and 3 digits. Foreigners' NIFs are sequential AGT numbers whose format is not published.

I'm a foreigner living in Angola. Is my residence card number my NIF?​

Under the 2021 NIF decree, AGT assigns a sequential number to all foreigners, resident or not. AGT's own registration page still says a foreign resident's NIF is their residence-card number, so check the number AGT has on record for you.

What turnover puts a business into the IVA general regime?​

Kz 350,000,000 or more of turnover or imports in the previous financial year. Businesses between Kz 25,000,000 and Kz 350,000,000 are in the simplified regime, paying 7% on turnover received; below Kz 25,000,000 they are excluded from IVA. Manufacturers above Kz 25,000,000 are in the general regime.

Can a NIF be valid but unusable?​

Yes. AGT can suspend a NIF for prolonged inactivity or if the taxpayer cannot be contacted, and a ceased NIF also stays on record. Neither can be used for invoicing or other purposes. AGT's NIF lookup shows the status.

Does a foreign company need an Angolan NIF to sell services into Angola?​

Not for IVA on services to Angolan businesses: when a non-resident without a permanent establishment supplies services taxable in Angola to an Angolan taxable person, the customer accounts for the IVA. A non-resident that registers in Angola obtains a NIF through a fiscal representative.

When must Angolan businesses issue e-invoices?​

AGT says large taxpayers and suppliers to the State have had to issue e-invoices since 1 January 2026, and all General- and Simplified-regime IVA taxpayers must do so from 1 January 2027.


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