- Mozambique’s 2026 tax reforms introduce a digital economy VAT framework taxing digital services at 16%, with mandatory electronic invoicing and self-assessment for non-resident providers.
- Input VAT deduction rights are restricted, with proportional deductions for reduced tax bases and no deductions for those using the 5% rate; refund processing time is extended to 150 days.
- VAT refund claims now require extensive documentation, and the tax authority can suspend refunds for further verification, providing formal notice and a 30-day correction period.
- The specific consumption tax (ICE) is extended to 2027, covering beverages, tobacco, fuels, and funding priority sectors.
- Simplified VAT and exemption regimes are abolished, and customs tariffs are updated under the African Continental Free Trade Area agreement, with special VAT rules for mining and petroleum sectors.
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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