Correction: Angola's e-invoicing mandate reaches all General and Simplified VAT taxpayers on 1 January 2027, not 21 September 2026
This page records one dated change. For the rules in Angola as they stand today, see the Angola guide →
- Jurisdiction
- Angola
- Tax
- VAT
- Change type
- E-invoicing
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 2 October 2026
- Effective
- 1 January 2027
- Authority
- Administração Geral Tributária (AGT), Angola
- Systems
- ERP, Invoicing, Reporting
- Verified
- Fetched from official source · high confidence
Angolan taxpayers in the General and Simplified VAT regimes; Large Taxpayers and State suppliers (already covered); taxpayers in the VAT Exclusion Regime, who may join voluntarily.
Certify invoicing software with AGT and prepare to issue e-invoices from 1 January 2027 if in the General or Simplified VAT regime.
ERPInvoicingReporting
Under Presidential Decree No. 71/25 of 20 March 2025 (Legal Framework for Invoices), mandatory electronic invoicing in Angola is phased: it has applied since 1 January 2026 to Large Taxpayers and State suppliers, and extends from 1 January 2027 to all taxpayers in the General and Simplified VAT regimes (AGT communiqué of 2 October 2026). Taxpayers in the VAT Exclusion Regime may join voluntarily on request to AGT. This supersedes ao-einvoicing-all-taxpayers-2026, which gave 21 September 2026 for the General and Simplified regimes and 20 September 2025 for the first phase.
What changed in detail
Under Presidential Decree No. 71/25 of 20 March 2025, which approves the Legal Framework for Invoices, mandatory electronic invoicing is phased. It has applied since 1 January 2026 to Large Taxpayers and State suppliers. From 1 January 2027 it extends to all taxpayers in the General and Simplified VAT regimes, as stated in an AGT communiqué of 2 October 2026. Taxpayers in the VAT Exclusion Regime may join voluntarily on request to the AGT.
The earlier record on Angola’s e-invoicing mandate gave 21 September 2026 as the date for the General and Simplified VAT regimes and 20 September 2025 for the first phase. Those dates were wrong.
What it means
Businesses in the General and Simplified regimes have until 1 January 2027, not September 2026, to be ready to issue electronic invoices. Anyone who planned around the earlier date has more time, but the date is fixed in the communiqué, so system readiness and registration with the AGT should be scheduled against it.
Proof
Aplicável desde 1 de Janeiro de 2026 aos Grandes Contribuintes e aos fornecedores do Estado, a obrigatoriedade estende-se, a partir de 1 de Janeiro de 2027, a todos os contribuintes enquadrados nos Regimes Geral e Simplificado do IVA.Applicable since 1 January 2026 to Large Taxpayers and State suppliers, the obligation extends, from 1 January 2027, to all taxpayers in the General and Simplified VAT regimes.
Source snapshot of the official page. Open full size ↗Sources
What this replaces
- Under Presidential Decree No. effective 21 September 2026