The Mozambique Tax Authority (MTA) has introduced significant changes to VAT reporting requirements. Effective May 2025, VAT-registered taxpayers are mandated to submit monthly files containing detailed information on all issued invoices through the MTA’s electronic platform. This new requirement is in addition to ongoing preparations for the future implementation of the OECD Standard Audit File for Tax (SAF-T). Software developers and taxpayers alike are advised to ensure their systems and processes are compliant with these new regulations and forthcoming SAF-T requirements. Non-compliance with the monthly invoice reporting will result in legal penalties.
Key Themes and Important Ideas:
- New Monthly VAT Invoice Reporting Procedures (Effective May 2025):
- Starting from May 2025, all VAT taxpayers in Mozambique must submit a file containing data on all invoices issued during the previous month to the MTA.
- The invoicing software used for data extraction must be certified by the MTA, following a specific Ministerial Order.
- The monthly file must include details like transaction dates, party identification, descriptions of goods or services, unit and total values, and VAT amounts. Taxpayers with high invoice volumes can submit data in smaller fractions (daily or weekly), while those with fewer invoices may submit a single complete file.
- Legal penalties will be imposed for failure to submit the required monthly invoice file.
- Preparations for Standard Audit File for Tax (SAF-T):
- Mozambique is preparing for the implementation of the OECD Standard Audit File for Tax (SAF-T), with a proposed implementation date in 2026.
- Companies developing accounting and invoicing software need to obtain technical specifications from the MTA and follow certification procedures.
- Taxpayers are encouraged to coordinate with their software providers to ensure they can export invoice data in the required SAF-T format.
- Context and Related Tax Developments:
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- Recent tax proposals aim to address poverty and improve the business environment, including renegotiating deals with foreign investors.
- The MTA’s initiatives reflect a commitment to enhancing tax administration and compliance, with immediate actions required from VAT taxpayers to ensure software certification and data submission capabilities.
Conclusion:
The MTA is actively enhancing its tax administration and reporting mechanisms. VAT taxpayers must ensure their invoicing software is certified and ready to submit the required data electronically starting May 2025. Awareness of the ongoing preparations for SAF-T implementation in 2026 is essential for a smooth transition. Non-compliance with the new monthly reporting requirements will incur penalties, emphasizing the importance of prompt and accurate submissions.
Sources
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- KPMG: Mozambique Implements New Monthly VAT Invoice Reporting Requirements Starting May 2025 – VATupdate
- Regfollower: Mozambique Mandates Monthly VAT Invoice Reporting via Electronic System Starting May 2025 – VATupdate
- VATcalc: Mozambique Implements New Monthly VAT Invoice Reporting Requirements Starting May 2025 – VATupdate
