Mozambique – Updated Procedures for Monthly VAT Invoice Reporting

Earlier this year, the Mozambican Tax Authority announced the implementation of a new procedure for monthly VAT reporting, which comes into effect in May 2025. Additionally, the notice issued by the Tax Authority, through the General Directorate of Taxation, invited all interested companies that develop invoicing and accounting software to contact them for the upcoming implementation of the standardized tax audit files (SAF-T).

Implications of New Procedures

Starting May, all taxable persons subject to VAT must file a monthly invoice data file extracted from the invoicing software previously certified by the Tax Authority through the government's electronic declaration portal, known as “e-declaração”. 

The data file must include information from invoices issued in the previous month, such as transaction dates, parties involved in the transaction, descriptions of goods and services, units and total values, and VAT amounts. Notably, the updated procedure allows high-volume taxable persons to file the required data on a daily or weekly basis, while permitting low-volume taxable persons to submit a complete monthly file.

As stated by the Tax Authority, invoice and accounting software development companies should contact them to obtain the requirements for the structure of the SAF-T data files for invoicing, purchases, and self-billing, as well as necessary information regarding the certification process for their software.

Consequently, taxable persons are advised to contact their software providers regarding the necessary support in exporting the required invoice data and transmitting it to the Tax Authority.

Conclusion

With the new reporting procedure in place and the upcoming implementation of SAF-T, taxable persons and software providers must act promptly to ensure compliance. 

As the Mozambique government takes significant steps toward increased digitalization and compliance monitoring, timely coordination between taxable persons and their invoice and accounting software vendors is critical to ensure smooth implementation with minimal risks of potential non-compliance penalties.

Source: KPMG, PwC