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Mozambique, the tax obligations in respect of the transmission of goods or performance of services must be complied with by the purchaser of the goods or the recipient of the services.

Application for registration

The tax registration is made by the completion and submission to the tax authorities of a proper application form designated Model No. 6 – ‘Declaration of registration of companies’ to obtain a tax number. The start of activity is made by completion of Model No. 1

  • ‘Declaration of start of activity for

tax purposes’ – 15 days prior to commencement of tax activities.

The registration number normally comprises nine or ten numerals and is called NUIT – Unique Number of Tax Identification (‘Número Único de Identificação Tributária’) and it is also the tax number for all taxes (direct and indirect).


Deregistration is made by the completion and submission to the Tax Authorities of a proper application form, Model No. 4 – ‘Declaration of ceasing of activity’.

Output tax

Output tax is calculated by applying the VAT rate of 17% to the selling price. There are no specific requirements for the calculation of output VAT.

Exemptions and zero-rating

Single exemptions

Single exemptions (without credit) are applied, amongst others, to transmission or supplies of the following goods and services:

  • medical and sanitary services and strictly connected operations, carried out by hospitals, clinics and dispensaries;



or similar activities of a scientific, cultural, educational and technical character;

educational services and related goods, carried out by an approved establishment;

lessons given by an individual on school and/or university subjects;

professional training services and related goods, including, accommodation, food and tutorial material, carried out by public entities;

intellectual property rights and the authorisation to use intellectual property by the respective authors or heirs;

newspapers, magazines and books considered being of a cultural, educational or technical character;

cession of staff, by religious or philosophical entities, for the execution of exempt activities under the terms of the VAT Code or for purposes of spiritual assistance;

services supplied by nonprofit entities in the collective interest of its members provided that the consideration given by the members is only a fixed fee in terms of the entities’ Articles of Association;

goods and services supplied by exempt entities, related to occasional events for fund raising to a maximum of eight events per year;

stamps at their face value; public service of garbage removal;

funeral services and accessory goods;

banking and financial operations;

insurance and reinsurance operations;

lease of immovable property for residential purposes or for commercial, industrial or services, provided that the immovable property is located in a rural area;

  • wheelchairs and similar vehicles for disabled people and any prosthetic or compensation material intended for substitution of any limb or organ of the human body, or intended for treatment of fractures, as well as those intended to be used by blind people or for hearing deficiency correction;

  • human organs, blood and milk;

  • transport of sick or wounded people in ambulances by duly authorised entities;

  • mosquito nets;

  • medicines, including those intended for veterinary purposes, pharmaceutical specialities and other pharmaceutical products intended exclusively for therapeutic and prophylactic ends, as well as plasters, bandages, cotton, cotton- wool, adhesive bands and other similar products;

  • goods and services related to social assistance, provided by public entities or nonprofit organisations;

  • services and strictly connected goods, supplied by nurseries, kindergartens, centres of leisure, establishments for abandoned children and youths, homes for the aged and invalids, establishments for children and youths with disabilities, rehabilitation centres and other similar establishments pertaining to public entities or nonprofit organisations;

  • services supplied by public entities or nonprofit organisations engaged in the pursuit of sports, culture and physical training activities;

  • services supplied by guides on visits at museums, parks or other places belonging to the state or other nonprofit entities. This exemption includes the supply of strictly connected goods;

  • services and related goods, supplied by public entities or nonprofit entities related to congresses, conferences, seminars

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