🇦🇴 Angola - E-Invoicing Specifications (SAF-T)
Status: 🟢 Mandatory | Active since 2019 Authority: AGT (Administração Geral Tributária) Platform: SAF-T / e-Fatura System
1. Context & Overview
Angola is the only African country (outside Europe) to have adopted the OECD SAF-T (Standard Audit File for Tax) requirements for electronic data transmission. Since 2019, the AGT collects accounting and invoice data from selected taxpayers through this system.
| Date | Scope | Obligation |
|---|---|---|
| 2019 | Selected taxpayers | SAF-T reporting mandatory |
| Ongoing | Progressive rollout | Extended to more businesses |
2. Technical Requirements
Platform
- AGT SAF-T Platform
- OECD SAF-T format (XML)
- Electronic Invoice System (e-Fatura)
Format Requirements
- SAF-T XML format (OECD standard)
- National e-Fatura XML schema
- Digital signature
3. Key Requirements
- NIF (Número de Identificação Fiscal)
- AGT registration
- SAF-T XML generation capability
- Electronic invoice certification
- Real-time or periodic data transmission
4. Business Model
- SAF-T Reporting: Structured data file transmission
- E-Fatura: Electronic invoice generation
- Integration with VAT reporting
5. Resources
- AGT: Agt.minfin.gov.ao
- SAF-T Documentation: OECD standards
Note
Angola's SAF-T implementation is unique in Africa and follows international OECD standards rather than the clearance models common in Latin America or Europe.