Albania	
Status	
Current	
Electronic Invoicing	
Mandatory	
Audit Model	
Centralized clearance	
Scope of Mandatory Electronic 
Invoicing and/or CTCs	
Applicable to B2G and B2B transactions.	
Further Information	
AL VATN § 10.2.2	

Algeria	
Status	
Current	
Electronic Invoicing	
Optional	
Audit Model	
Post-audit	
Scope of Mandatory Electronic 
Invoicing and/or CTCs	
	
Further Information	
DZ VATN § 10.2.2	

Angola	
Status	
Current	
Electronic Invoicing	
Mandatory	
Audit Model	
Centralized clearance	
Scope of Mandatory Electronic 
Invoicing and/or CTCs	
Electronic invoicing is generally compulsory for all categories of taxpayers operating in Argentina, for all domestic transactions and exports.	
Further Information	
AR VATN § 10.2.2 & 10.3.6