Angola Publishes Technical Blueprint for E-Invoicing Mandate
Angola has taken a major step toward digital tax administration with the publication of Executive Decree 683/25. This decree, released by the Ministry of Finance, establishes the detailed technical and procedural framework for the country's mandatory electronic invoicing system.
The rollout began on September 21, 2025, for large taxpayers and state suppliers, with all other in-scope businesses required to comply by September 21, 2026.
How the System Will Work
Angola has opted for a post-clearance model for its e-invoicing system. Here’s a breakdown of the process:
- Issuance: Invoices must be generated using billing software that is certified by the General Tax Administration (AGT).
- Transmission: The electronic invoice is then transmitted to the AGT for registration.
- Validation: The AGT first registers the submission and then performs a content validation. Businesses can check the status of their invoices through a dedicated portal. Any invoice that is rejected or found invalid will be considered as not issued.
Key Technical Requirements
The decree outlines several core technical specifications that businesses must adhere to:
- Format: For data exchange with the AGT, invoices must be in JSON format.
- QR Code: Any human-readable version of the invoice (such as a PDF) must include a specified QR code.
- Communication: Businesses can communicate with the AGT either through the official taxpayer web portal or by integrating their systems directly via a REST API.
The AGT will also be responsible for generating unique invoice numbering series for taxpayers to ensure consistency and prevent fraud. This decree provides the clarity businesses need to prepare their systems for a smooth transition to mandatory e-invoicing.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.
