Resources
E-Invoicing In Angola
Legislation
The regime of Electronic Submission of Taxpayer’s Accounting Elements (RSE)
Tax Authority
Law No. 87/2019 “ON THE INVOICE AND CIRCULATION MONITORING SYSTEM”
Ligji Nr.87/2019 “PËR FATURËN DHE SISTEMIN E MONITORIMIT TË QARKULLIMIT”
Mandatory Status
- e-Invoice
Mandatory - SAF-T AO
Mandatory
Format
XML
e-Signature
Mandatory
Angola is the one and the only country that has regulations both for standard audit files (SAF-T AO) and electronic invoicing in Africa. The RSE approves the tax audit file structure – the “Standard Audit File for Tax” (SAF-T AO). For large taxpayers (with an annual turnover higher than AOA 50 million) who registered at the Large Taxpayers Office (“RFGC”), under obligation.
E-invoicing has been mandatory for taxpayers who have an annual turnover higher than 50,000,000 AKZ (USD 250,000), the new electronic invoice became mandatory since 2020 and SAF-T AO since 2019 for large taxpayers. e-Invoices must be stored locally.