Mozambique

Tax filing and payments

As a response to the challenge of mitigating the spread of COVID-19, as well as with the objective of increasing revenue collection, reducing administrative costs inherent to revenue management, and reducing cash handling and payment fraud, while also improving revenue accounting, the Mozambican Tax Authority (MTA) launched online platforms (https://edeclaracao.at.gov.mz/ and https://portaldocontribuinte.at.gov.mz/) to enable entities to file their tax returns online.

The former platform (i.e. https://edeclaracao.at.gov.mz/) serves for the online submission of income tax returns, personal income tax (PIT) on employment income payment returns (M/19), and corporate income tax (CIT) payment returns (M/39), and the latter platform (i.e. https://portaldocontribuinte.at.gov.mz/) is utilised for filing monthly value-added tax (VAT) returns. 

As far as payment of taxes is concerned (i.e. VAT, PIT on employment income, and CIT), the taxpayers that are registered in the online platform must generate a specific reference number from the platform and use it when instructing its commercial bank to proceed with the payment of the applicable taxes. The payment slip issued by the commercial bank is sufficient proof that the taxes have been paid. The taxpayers that are not yet registered in the online platforms still need to physically submit proof of payment at the tax office in which it is domiciled and obtain the respective receipt issued by the MTA.

Monthly VAT Invoice Reporting Requirements (Effective May 2025)

Through a Notice issued in March 2025 by the General Directorate of Taxation, the MTA announced new VAT reporting obligations effective May 2025, in line with Article 27(10) of the VAT Code. Taxpayers issuing sales invoices electronically must extract and submit invoice data from MTA-certified invoicing software for the previous month by uploading a compressed file to the “e-declaração” Portal.

The invoice file must include key transaction details such as dates, customer identification, descriptions of goods or services, unit and total amounts, and applicable VAT. Taxpayers with high volumes of transactions may submit data in smaller batches (e.g., daily or weekly), while others may file a single monthly report.

This measure forms part of broader efforts to modernize tax administration and aligns with Mozambique’s ongoing preparations for the future adoption of the OECD’s Standard Audit File for Tax (SAF-T). Software developers and taxpayers are urged to ensure their systems comply with both the current invoice reporting requirements and the forthcoming SAF-T framework.

Notwithstanding the above, it is worth noting that the regulatory framework for the implementation of the SAF-T is currently under public consultation, pending Government approval and publishing, with full enforcement expected in 2026.