On 20 March 2026 Angola’s AGT exempted taxpayers who issue electronic invoices from the obligation to submit SAF‑T files, simplifying compliance for those already on the e‑invoicing system. The exemption covers large taxpayers, government suppliers and, from 1 October 2026, all remaining VAT‑regime taxpayers, while accounting and inventory SAF‑T obligations remain unchanged.
They no longer need to submit SAF‑T files; only the accounting SAF‑T (due 10 April) and inventory file (due 15 February) remain required.
All taxpayers under the General and Simplified VAT regimes who issue electronic invoices, including large taxpayers (Kz 350 million+), government suppliers, and others from 1 October 2026.
Since 1 January 2026, when they began the e‑invoicing mandate.
From 1 October 2026, when Phase 2 of the e‑invoicing mandate begins.
The accounting SAF‑T file (annual, due 10 April) and the inventory file (due 15 February) remain required for all taxpayers.
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