Mozambique: New procedures for monthly reporting of VAT invoices

Submissions made through electronic declaration website

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May 13, 2025

The Mozambique tax authority (MTA) on March 27, 2025, issued guidance that starting May 2025, taxpayers subject to value added tax (VAT) must submit a monthly invoice data file certified by the MTA through its electronic declaration website. The file needs to include transaction dates, party identification, descriptions of goods or services, unit and total values, and VAT amounts.

Companies developing invoicing software must obtain MTA certification. High-volume taxpayers can submit data daily or weekly, while those with fewer invoices can submit a complete file. Non-compliance will result in legal penalties.
 

For more information, contact a KPMG tax professional in Mozambique:

Ana Babo | ababo@kpmg.com   

Yussuf Mahomed | yussufmahomed@kpmg.com

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