Angola SAF-T Accounting File Submission Not Mandatory for 2025

AGT communicates that, since the Legal Framework for Invoices under Presidential Decree No. 71/25 of 20 March came into force during the 2025 financial year, some taxpayers were unable to implement a compliant system in time. As a result, submission of the SAF-T accounting file for 2025 is voluntary, with no penalties for non-compliance.

The SAF-T file must follow the data structure set out in Executive Decree No. 317/20 of 14 December, containing a header, master tables and accounting en…