Angolan's Republic Gazette of 1 October 2013 has been recently released thus publishing Presidential Decree no. 149/13, which introduces a new set of rules applicable to invoices and equivalent documents to be issued by Angolan taxpayers carrying out commercial or industrial activities.

According to this new regime, which enters into force on 30 November 2013, all onerous transfer of tangible  and intangible goods and provision of services shall give rise to the issuance of invoices or equivalent documents.