- Expanded VAT Scope for Digital Goods and Services: Mozambique has broadened the VAT framework to include digital goods and services, requiring purchasers from non-residents to submit monthly declarations and withholding reports, with specific deadlines depending on their operations.
- Restrictions on Input VAT Deductions: Taxpayers dealing with reduced tax bases will have limited input VAT deductions, while those benefiting from a 5% reduced rate will be prohibited from claiming any deductions.
- Amendments to VAT Refund Procedures: The process for claiming input VAT refunds has been revised, removing the 12-month submission requirement, extending the processing time from 30 to 150 days, and setting a 10-year limit for claiming input VAT credits. Additionally, the simplified and exemption VAT regimes have been eliminated.
Source Orbitax
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