Phased introduction by General Tax Administration
The General Tax Administration is planning a phased introduction of business-to-business structured electronic invoices. This includes amendments to the existing Presidential Decree on the Legal Regime of Tax Invoices.
This is separate from the Angola SAF-T regime, in place since 2019.
Currently, invoices or equivalent documents of economic operators whose turnover is equal to or higher than AOA 230 million must be issued through software systems certified under the law.
Phased B2B e-invoicing
The GTA’s likely launch plan will be:
- Electronic e-invoicing to transactions above AOA 25 million;
- Mandatory e-invoicing for large taxpayers;
- Mandatory e-invoicing for businesses above AOA 25 million
Sign-up for our free VAT newsletter for global updates
