- Mozambique tax authority issued new VAT reporting procedures starting May 2025
- Taxpayers must submit a monthly invoice data file certified by the MTA
- Submissions are made through the electronic declaration website
- Required data includes transaction dates, party identification, descriptions, unit and total values, and VAT amounts
- Invoicing software must be certified by the MTA
- High-volume taxpayers can submit data daily or weekly
- Fewer invoices allow for a complete file submission
- Non-compliance will lead to legal penalties
Source: kpmg.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.
