The new Legal Regime on Invoices and Equivalent Documents, enacted by Presidential Decree No. 292/18, of 3 December 2018, will enter into force on 2 April 2019, and will repeal the current regime (Presidential Decree No. 149/13, of 1 October 2013).

The new statute governs the issuance, preservation and presentation of invoices and equivalent documents by the taxpayers qualifying as residents in Angola for tax purposes. Issuing invoices will be compulsory for all services, transfers of goods, advance payments or prepayments made in the country.

The invoices or equivalent documents of economic operators whose turnover is equal to or higher than the Kwanza equivalent to USD 250,000.00 must be issued through software systems certified under the law.