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Mozambique

  • goods classified as class K according to the Customs Tariff Schedule.

Services

The general rule is that any performance of services is taxable if the service provider has its headquarters, permanent establishment or domicile from which the services are rendered in Mozambique.

However, the performance of the following services are always taxable regardless of the service provider having its headquarters, permanent establishment or domicile in Mozambique:

  • services related to an immovable property located in Mozambique;

  • services performed on movable tangible goods and inspections related to them, if executed totally or essentially in Mozambique; and

  • services of an artistic, scientific, sports, entertainment, educational and similar nature that take place in Mozambique.

The following services are also always taxable when the customer is established or domiciled in Mozambique –

  • cession or authorisation for use of copyright, licences, trademarks and similar rights;

  • advertisement services;

  • telecommunication services;

  • services provided by consultants, engineers, lawyers, economists and accountants, as well as study offices in several areas, such as organisation, research and development;

  • supply of information and data;

  • banking, financial, insurance and reinsurance operations;

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supply of goods under diplomatic and consular relations, in accordance with international agreements;

supply of goods to certain international entities;

supply of goods to recognised entities that export the goods abroad in the ambit of their humanitarian, charitable or educational activities;

supply of goods by the Mozambican public railway entity to foreign railway companies; and

supply to the Bank of Mozambique of gold ingots or other forms of gold.

Services

The following services are also considered as operations assimilated to exports and, therefore, are subject to VAT exemption:

transmission, transformation, repair, maintenance, freight and lease of vessels relating to certain activities;

transmission, transformation, repair, maintenance, freight and lease of aircrafts used by airline companies dedicated to international traffic, and the supply of provisioning goods for aid aircraft;

services directly related to goods exempt from tax, being temporary imports or transits, or entered in deposits of the customs regime;

services related to the shipping of goods abroad;

services supplied by the Mozambican public railway entity to foreign railway companies;

transport of persons proceeding from or going abroad; and

works on movable assets acquired or imported for purposes of such works, which are afterwards shipped or transported abroad.

  • disposal of personnel in favour of a third party;

  • intermediary services that intervene in the name and on behalf of a third party in the performance of services therein;

  • the obligation of not exercising, even if partially, a professional activity or a right mentioned above; and

  • leasing and renting of movable

assets.

Should the service provider not have appointed a legal representative in Mozambique, the tax obligations in respect of the transmission of goods and performance of services must be complied with by the purchaser of the goods or the recipient of the services by the application of the self- assessment rules.

Exports

Goods

Exportation of the following goods is subject to complete exemption from VAT (i.e. zero-rating):

  • goods shipped or transported abroad by or on behalf of the seller;

  • goods shipped or transported abroad by a customer without residence or establishment in Mozambique, except goods destined to the supply of ships, tourism aircraft or any other means of conveyance for private use.

The following supplies of goods are considered as operations assimilated to exports and, therefore, are subject to VAT exemption:

  • supply of provisioning goods for vessels that carry out maritime navigation on the high seas, the remunerated transport of passengers, a commercial, industrial or fishing activity, rescuing or maritime assistance and coastal fishing;

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