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
| Holder | The NIF is… | Format seen in AGT documents |
|---|---|---|
| Angolan citizen | The Bilhete de Identidade number | 14 characters: 9 digits, 2 letters, 3 digits — e.g. 000000000LA000 (illustrative) |
| Company or equivalent entity | A sequential number assigned by AGT | 10 digits — e.g. 5000000000 (illustrative) |
| Foreign individual, resident or not | A sequential number assigned by AGT | Not 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)
| Field | Detail |
|---|---|
| Legal basis | Presidential Decree 245/21 (Regime Jurídico do Número de Identificação Fiscal) |
| Issuer | AGT only |
| One per person | Each person or entity has a single registration and a single NIF |
| Check digit | None published |
| Where it must appear | Invoices 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]

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]
| Regime | Who | What it means |
|---|---|---|
| Exclusão (exclusion) | Turnover or imports below Kz 25,000,000 | No IVA charged; invoices say «IVA — Regime de Exclusão» |
| Simplificado (simplified) | From Kz 25,000,000 up to, but not including, Kz 350,000,000 | IVA 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 choice | Standard IVA at 14% with full deduction; a voluntary entrant stays at least 5 years |


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]

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]

- 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.

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.

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.
Related Resources
- Angola NIF validator
- Global e-invoicing status tracker
- Worldwide VAT, GST and sales tax rates
- Portuguese-speaking TIN guides: Portugal, Brazil
- Reverse charge explained
- Angola tax changes
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