Angolan accountants are calling for an adaptation period to comply with new Value Added Tax (VAT) rules and electronic invoicing requirements, warning that failures in the taxpayer portal are forcing professionals to work through the night to meet submission deadlines.
Speaking to journalists on the sidelines of the inauguration of a new Accountants’ Service Counter in Viana, Luanda, on Thursday (16), the president of the Board of Directors of the Order of Accountants and Chartered Accountants of Angola (OCPCA), Cristina Silveira, called for a short-term 90-day adaptation period and a longer transition of two to three years, to allow companies to adjust to the changes without facing penalties.
According to Silveira, during such a period, “if something goes wrong, the company is not penalised.” As an alternative, she added, the previous rules could remain in force for companies that are not yet in a position to meet the new requirements.
Silveira was referring to constraints arising from VAT obligations following the entry into force of electronic invoicing on 1 January this year. Under the new system, VAT is calculated automatically by the General Tax Administration (AGT) based on files submitted by companies and their respective suppliers — a process that has been generating errors.
She explained that the main problem lies in discrepancies between values declared by companies and those recorded by the AGT, which arise when suppliers fail to submit their files on time or do so with errors.
The OCPCA president also highlighted cases of companies that joined the electronic invoicing system in January but continue to issue invoices under the previous regime, leaving them unable to submit their VAT returns because the system does not recognise those documents.
The new Accountants’ Service Counter, a dedicated assistance desk within tax offices, is a pilot project intended to be rolled out nationally. Open exclusively to certified accountants, the counter aims to speed up the resolution of pending matters and eliminate waiting times of two to three hours. Silveira stressed that certain issues, if not resolved within eight days, can place companies in a situation of non-compliance.
“With the introduction of electronic invoicing, Value Added Tax is now automatically populated by the General Tax Administration’s system, based on files submitted by companies and their suppliers, and errors are emerging,” she said.
Among the most urgent cases flagged by Silveira is the need to update company tax registrations for those transitioning from the exclusion regime to the simplified or general VAT regime — a change without which they are unable to submit their tax obligations.
On the issue of suspended tax identification numbers (NIF), Silveira confirmed the matter has been resolved, noting that a new procedure allows suspensions to be lifted automatically once the accountant fulfils all outstanding obligations associated with the relevant NIF.
OCPCA currently has more than six thousand members, including 190 accounting firms and 400 auditors.
Source: Diário Económico
Original article: https://www.diarioeconomico.co.mz/2026/07/16/mundo/angola/angola-contabilistas-pedem-periodo-de-adaptacao-as-novas-regras-do-iva-e-facturacao-electronica/
