Angola: New Invoicing Rules

Presidential Decree 71/25, of 20 March 2025, establishes new legal requirements for invoicing in Angola. A grace period of 6 months from publication was granted, so the new rules are applicable from 12 September 2025.

Below is an outline of PD 71/25:

1. Mandatory invoice issuance – An invoice must be issued for all sales of goods, provision of services, or advance payments carried out within Angola.
   Non-profit organizations are also required to issue invoices.
2. Exemptions – Issuance of an invoice is not required in the following situations when the buyer is a natural person:
   1. Sale of goods through vending machines or electronic systems;
   2. When a ticket is issued (for transportation, events, toll road, etc);
   3. Street or market vendors.
      In these cases the invoice may be replaced by a sales slip.
3. Invoice details – Invoices must be in Portuguese language and contain the following minimum information:
   1. Name, taxpayer number and address of seller/service provider and buyer;
   2. Sequential number and year;
   3. Description of goods and services (including quantities);
   4. Price per unit and total in local currency (Kwanzas);
   5. Applicable taxes. If no tax is due, the supporting legal provision must be indicated;
   6. Date and place where goods/services were provided to buyer;
   7. Date of issue;
   8. Identification of certified software or invoice printing facility.
4. Not acceptable documents – The following documents are NOT accepted as invoices:
   1. Pro-forma invoice;
   2. Bill of lading;
   3. Credit note;
   4. Debit note;
   5. Purchase order;
   6. Payment note;
   7. Shipping note;
   8. Cash withdrawal note;
   9. Quotes, budgets, etc
   10. Any other document not contemplated in PD 71/25.
5. Invoice processing – All taxpayers under the General or Simplified VAT regimes must process invoices electronically through a certified software program approved by AGT (tax department).
   Taxpayers falling under the VAT Exemption regime may issue printed invoices approved by AGT. These taxpayers and natural persons may also issue invoices through the AGT Portal (subject to a maximum of 300 invoices per year).
   The Ministry of Finance shall issue technical specifications on electronic invoicing and certified software. During the first 12 months after such specifications are published, the compulsory electronic invoicing will only be applicable to the so-called “Large Taxpayers” (Grandes Contribuintes) and the suppliers to the State.
6. Deadline – The invoice must be issued no later than 5 (five) business days of the underlying transaction taking place.
   In case the sale/service is ongoing, a “global” invoice may be issued for a maximum duration of 1 (one) month.
7. Invoice cancellation – Invoices may be cancelled or corrected through credit notes which must indicate the reason for the cancellation.
8. Self-billing – Taxpayers with organized accounting may self-bill in the following cases:
   1. If the seller/service provider is a natural person who is unable to issue an invoice;
   2. Acquisitions from the primary sector, including agriculture, forestry, fishing, livestock farming, apiculture, handy craft, etc.

   However, self-billing should not exceed 20% of the total costs of the taxpayer in question.
   Self-billing entities are responsible for withholding applicable taxes.

9. Re-billing of expenses – In case of re-billing of expenses, it is mandatory to issue an invoice when the taxpayer incurred the cost originally and wishes to transfer it economically to a third party (in which case VAT must be charged). If the taxpayer incurred the cost on behalf of a third party, and the invoice is addressed to such third party, then no second invoice is required but the taxpayer must issue a debit note (and no VAT is charged).
10. Receipts – A receipt must be issued when an invoice is paid (in full or in part). However, a receipt is not required when the seller/service provider issued one of the following documents:
    1. Invoice-receipt;
    2. Payment note-receipt;
    3. Generic invoice; or
    4. Global invoice-receipt.
11. Information to AGT – Taxpayers must provide electronically the following information to AGT:
    1. Location of offices/facilities where invoices are issued;
    2. Identification of all invoicing software used in each facility;
    3. Identification of invoice series used/not used by taxpayer;
    4. Annual inventory files closed on 31 December (to be submitted until 15 February of the following year);
    5. Annual “SAF-T” accounting files (to be submitted until 10 April of the following year).

    In addition, taxpayers under the Geral/Simplified VAT regimes must transmit electronically to AGT the invoices, receipts and fiscal other documents issued through the SAF-T file.

12. Safekeeping – Invoices, receipts and other fiscal documents must be stored by the taxpayer in accordance with the requirements of the General Tax Code.
13. “Lottery Invoice” – With the aim of encouraging compliance with PD 71/25, AGT shall organize regular lotteries to award prizes to random invoices.
14. Penalties – In case of breach of PD 71/25, the following penalties apply:
    1. Sale of goods/services without an invoice – penalty of 7% (seven per cent) of the value of the non-issued invoice (or 15% in case of repeated behavior);
    2. Issuance of invoices missing any of the details described in number 3 above – penalty of 5% or 1% of the invoice value depending on the missing detail;
    3. Issuance of invoices outside the deadline set out in number 5 above – penalty of 0.2% of the invoice value;
    4. Lack of receipt – penalty of 1% of the invoice value;
    5. Lack of safekeeping – penalty of 1% of the invoice value;
    6. No submission of SAF-T (or submission with errors) – Same penalty as (a) above.

In case of first breach of any of the above situations, the penalty is reduced by 50%.