Luanda: The General Tax Administration (AGT) has clarified the critical role of business registration in ensuring the successful implementation of electronic invoicing and compliance with existing tax obligations.
According to Angola Press News Agency, AGT issued a statement emphasizing the importance of registering each commercial establishment under the same taxpayer to facilitate the new electronic invoicing system. This statement comes in light of the mandatory electronic invoicing set to commence for large taxpayers and state suppliers on January 1, 2026. AGT noted that some taxpayers with multiple establishments are not yet adequately registered in the system, which could hinder the process.
The document from AGT underscores that proper registration is vital to avoid technical issues that might disrupt the regular issuance of tax documents. To assist taxpayers, AGT has provided a practical guide to help them regularize the registration of their establishments and prevent operational challenges in the invoicing process.
Electronic invoicing involves issuing, processing, sending, and receiving invoices digitally, as opposed to the traditional printed format. These invoices are managed using validated software and can be transmitted in real-time to AGT.
Under Presidential Decree No. 71/25 - Legal Regime of Invoices, taxpayers under the General and Simplified VAT Regime are required to adopt electronic invoicing. Other taxpayers can opt-in voluntarily by submitting a request to AGT.
