SAF-T in Angola, explained
Angola's tax authority, the AGT, asks taxpayers for SAF-T files: an annual accounting file, an inventory file and an invoicing file. In March 2026 the AGT announced that taxpayers under the General and Simplified VAT regimes who issue electronic invoices no longer need to submit the invoicing file, because e-invoices already send that data to the AGT in real time.
General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.
The mandate
SAF-T (AO) - Angolan tax audit files (Administracao Geral Tributaria)
Who must file
Taxpayers in Angola. The accounting and inventory files apply as before. The invoicing file applies only to taxpayers who do not yet issue e-invoices.
How it works
Certified software generates the SAF-T file → accounting file submitted every year by 10 April → inventory file by 15 February → AGT validates the files.
Key dates for Angola
- 1 Jan 2026E-invoicing starts for large taxpayers (turnover of Kz 350 million or more) and government suppliers
- 20 Mar 2026AGT communique: e-invoicing taxpayers are exempt from the invoicing SAF-T
- 1 Oct 2026E-invoicing phase 2 for remaining taxpayers
What the file contains
The accounting file covers the chart of accounts, journal entries and master data for customers and suppliers. The inventory file covers stock. The invoicing file covers issued invoices and receipts, and is no longer needed for taxpayers who issue e-invoices. The legal basis for the exemption is article 16 of the legal regime for invoices (Presidential Decree 71/25).
What your ERP has to deliver
Accounting and invoicing software must produce the AGT format and be able to switch off the invoicing file for taxpayers who issue e-invoices. Taxpayers still not on e-invoicing must keep producing the full set.
The data flow, step by step
Practical insights
- The exemption depends on actually issuing e-invoices. A taxpayer that has not yet started remains subject to the full requirements.
- E-invoicing phase 2 on 1 October 2026 will move many more taxpayers out of the invoicing SAF-T.
- This page is based on summaries of the AGT communique. The original on the AGT taxpayer portal is the authoritative source.
Common pitfalls
- Stopping the invoicing file before the e-invoicing obligation applies to you.
- Missing the 15 February and 10 April deadlines for the inventory and accounting files.
- Relying on a summary instead of the AGT communique.