Mozambique – Updated Procedures for Monthly VAT Invoice Reporting

May 22, 2025

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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

When does the new monthly VAT invoice reporting procedure take effect in Mozambique?

The new VAT invoice reporting procedure starts in May 2025, requiring taxable persons to submit monthly invoice data files.

What information must be included in the monthly VAT invoice data file?

The file must contain transaction dates, involved parties, descriptions of goods and services, units, total values, and VAT amounts for invoices issued in the previous month.

Can high-volume taxpayers submit VAT invoice data more frequently than monthly?

Yes, high-volume taxpayers are allowed to submit invoice data daily or weekly under the updated procedures.

What is SAF-T, and how does it relate to Mozambique's VAT reporting?

SAF-T (Standard Audit File for Tax) is a standardized format for electronic tax reporting. Mozambique requires invoicing and accounting software providers to comply with SAF-T certification for VAT reporting.

What should companies that develop invoicing software do to comply with the new VAT reporting rules?

Software developers must contact the Mozambican Tax Authority to obtain SAF-T file structure requirements and complete the certification process.

How can taxable persons prepare for the new VAT invoice reporting requirements?

Taxable persons should coordinate with their invoicing software providers to ensure their systems can export and transmit the required data to the Tax Authority via the e-declaração portal.

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