More than 1,600 taxpayers have already adopted electronic invoicing in Angola since its entry into force within the tax system on 1 January, the General Tax Administration (AGT) announced, noting that around 110 software solutions have been licensed.
In a statement, Angola’s Ministry of Finance, which oversees the AGT, explained that in an initial phase the implementation of this automated regime applies to service providers to the State, large taxpayers and other selected groups.
The rollout of electronic invoicing, initially targeted at large taxpayers, will run until 31 December 2026, after which the issuance of electronic invoices will become mandatory for other taxpayer groups, the statement said.
According to the ministry, the objective of introducing electronic invoices “is not merely to update systems, but to transform the way companies issue, receive and validate invoices, promoting a more direct, secure and transparent relationship between taxpayers and the tax administration”.
With regard to service providers to the State, the authorities warned that failure to comply with electronic invoicing requirements in this segment “will result in the impossibility of providing services”, as well as constraints in registration within the Integrated State Financial Management System, with “a direct impact on public procurement processes”.
Large taxpayers are also subject to this obligation, which “applies automatically to taxpayers registered with the 1st and 2nd Tax Offices that serve this group”. Failure to comply with these provisions will expose offenders to fines and other tax penalties provided for by law.
On Tuesday, Angolan business leaders expressed scepticism about the implementation of electronic invoicing in the country, arguing that although it is timely for modernising processes, it will be difficult to apply nationwide due to limited access to the internet.
An electronic invoice is a tax document issued and digitally signed, transmitted in real time to the AGT, and recorded in digital format through certified software.
Source: Lusa
