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The Angolan Ministry of Finance has announced new rules that will guide the country’s transition to electronic invoicing in all commercial transactions. This development came with the recent publication of Executive Decree No. 2683/25, which sets out the technical and procedural standards for invoicing software and the structure of digital invoices.
The new regulation follows the earlier Presidential Decree No. 71/25 of March 20, 2025, which officially established the Legal Framework for Invoices and made electronic invoicing compulsory in transactions between businesses, as well as between businesses and consumers. The move is part of the government’s wider efforts to modernize Angola’s tax system, enhance transparency, and curb illegal financial practices.
According to the decree, the General Tax Administration, also known as Administração Geral Tributária (AGT), will take charge of managing and implementing the process. AGT is expected to provide the necessary software updates to both taxpayers and the companies that produce invoicing systems. This is meant to ensure that all commercial operators can adapt to the new legal requirements without disruption to their day-to-day business.
Another important detail in the regulation is that the invoice numbering system will no longer be determined independently by taxpayers. Instead, all invoice series will be generated solely by AGT. This central control is designed to create uniformity, close loopholes, and prevent manipulation of financial records. With a standardized invoice model, the government will be able to better track commercial activity, reduce fraud, and fight tax evasion.
The Angolan authorities have explained that the introduction of electronic invoicing is not only a technical reform but also a step toward strengthening the credibility of the country’s economy. For years, tax evasion and irregularities in business records have cost the state significant revenue. By digitizing the invoicing process, the government aims to increase efficiency in tax collection and create a fairer business environment.
Economic experts say the reform will help Angola align with international best practices, as many countries around the world have already adopted electronic invoicing as part of digital tax administration. Countries in Africa, such as Nigeria, South Africa, and Kenya, have also started pushing similar systems to improve revenue generation and reduce corruption in tax reporting. Angola’s decision therefore puts it in line with global digital transformation trends.
Business owners, however, may face challenges in the early stages of implementation. Smaller firms that lack advanced technology may need support to comply with the new system. The decree indicates that AGT will assist by making technical solutions available, but the real test will be how quickly businesses can adapt.
The government insists that in the long run, electronic invoicing will benefit both taxpayers and the state. For companies, the system is expected to make bookkeeping easier, reduce administrative burdens, and improve access to credit, since banks and investors will have more reliable financial information. For the state, the key gain will be improved oversight of economic activity, allowing for more accurate revenue forecasting and budget planning.
The Finance Ministry emphasized that transparency in financial reporting is critical for Angola’s economic reforms. The country has been working to diversify its economy away from oil dependence, and efficient tax collection is seen as one of the foundations for achieving sustainable development. By ensuring that all transactions are digitally recorded, the government hopes to reduce opportunities for underreporting, false declarations, and unrecorded cash dealings.
Analysts believe this reform is also politically significant, as it shows Angola’s leadership is committed to fiscal discipline and accountability. Electronic invoicing may also boost investor confidence, as it reflects a shift toward modern financial governance.
For the ordinary consumer, the new system may mean that every transaction they engage in with registered businesses will automatically be tracked and stored digitally. This could also protect buyers by ensuring that invoices are authentic and reducing disputes over payments or fake receipts.
While the transition may take time, analysts agree that the new decree represents a major milestone in Angola’s journey toward building a stronger tax culture. If properly implemented, it could help close revenue gaps, reduce the country’s dependence on borrowing, and support long-term economic stability.
