- Mozambique is proposing changes to its Tax Laws for 2025, with measures likely effective from early 2026.
- The draft legislation would apply a 16% VAT to digital goods and services supplied to Mozambican consumers, regardless of the supplier’s location.
- Digital goods are broadly defined to include intangible assets like digitised content, cryptocurrencies, e-books, and digital accounts.
- Digital services include electronically supplied services such as SaaS, cloud computing, streaming, digital financial services, and online marketplaces.
- For B2B supplies from non-resident providers, VAT would be collected via a reverse charge mechanism, making the recipient responsible for payment.
Source: vatcalc.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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