Mozambique’s tax authority (MTA) announced on 27 March 2025 that VAT taxpayers must submit a certified monthly invoice data file via its electronic declaration website, starting May 2025.
The VAT invoice file must include party details, transaction dates, item descriptions, unit values, total values, and VAT amounts. In addition, high-volume taxpayers can submit data daily or weekly, while others can submit a full file.
Non-compliance will lead to penalties.
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