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.

VAT refunds for companies operating in the extractive industry

The government of Mozambique recently introduced changes to the chapter of the VAT Refund Regulations that deals with the special regularisation regime for companies operating in the extractive industry. The changes that were introduced aim to extend the special VAT regularisation regime to:

• Companies operating in the extractive industry that are in exploration and development phases of their projects (previously the regime was only applicable to those in the production phase), provided certain conditions are met.
• Special purpose entities owned by the holders of petroleum exploration and production concessions with the approval of the government of Mozambique, as well as to the first-tier subcontractors.