Mozambique: Government adopts amendments to VAT law

The VAT exemption will be effective from 30 May 2025 to 31 December 2025. Mozambique has published Law No. 3/2025 in the Official Gazette on 21 May 2025, amending the VAT Code to reintroduce a VAT exemption for soap, sugar, and cooking

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,

Mozambique's new president, Daniel Chapo, announced new tax measures, including renegotiating deals with foreign investors, in his inauguration speech on 15 January 2025. The measures aim to eliminate poverty and improve the country's business

An IMF working paper written by Santos Bila, Utkarsh Kumar and Alexis Meyer-Cirkel with the title Is Tax Policy Costly Industrial Policy in Mozambique? Finds that tax advantages do not compensate for shortcomings in economic conditions. The

On 8 January 2024 the IMF issued a report after completing the Third Review under the Extended Credit Facility (ECF) Arrangement with Mozambique. The ECF arrangement aims to support structural reforms to promote Mozambique’s economic recovery and

On 17 January 2024, the Mozambique Tax Authority released a public notice affirming the discontinuation of the VAT exemption previously applied to sugar, soaps, and cooking oils. The VAT exemption applies to their raw materials, intermediary