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  • printed by a local printing company, authorised by the Ministry of Finance; or

  • issued by invoicing software authorised by the Ministry of Finance.

VAT Invoices have to comply with the following requirements –

  • name, address and tax registration number (NUIT) of the supplier and customer;

  • date and unique sequential number;

  • number and type of goods supplied;

  • the price net of VAT;

  • the VAT rate (17%), the value of the VAT charged and (separately) any exempt goods, with specific indication of the legal article granting exemption;

  • if the invoice is issued by an authorised printer it should include the name of the printer, the authorisation number and the tax registration number of the printer;

  • if the invoice is issued by software previously authorised by the Ministry of Finance, it has to include the expression ‘processed by computer’; and

  • invoices must be issued in meticais.

Credit notes

Credit notes are used in the case of the cancellation or reduction of the value of a past operation adjusting the relevant value. Credit notes must always make reference to the invoices to which they relate.

VAT on credit notes may or may not be included, i.e credit notes may only adjust the operation’s value without modifying the VAT position, since in normal circumstances VAT charged by the supplier has been deducted by the customer. Normally, the inclusion of VAT on credit notes does not have a financial effect on the state.

Additional export documentation

Export transactions should be reflected in the company’s records through the specific form issued by the customs authorities for every export made (namely the DU – ‘Documento Único’), as well as any other documentation that supports the transaction (e.g. invoices).

Record keeping The following records must be kept:

  • statutory accounting system – records of all operations according to their VAT treatment; original invoices received and duplicates of invoices issued;

  • special records when invoicing is waived (e.g. sales by retailers and traders in market places; supply of services in certain circumstances);

  • VAT books (for taxable persons without a statutory accounting system) – records of inventories, supplies of goods and finished products, services rendered, operations on fixed assets and inventories, byproducts and consumables, as at 31 December each year.

All books, records, supporting documents and other documentation related to programming and treatment of data, when accounting is carried out through a computer system, must be kept for ten years.

The accounting documentation must be kept within the country at the company’s headquarters or by its legal representative, to allow the Tax Authorities access to the documents when required.

As the scanning of documents is not expressly allowed, authorisation for scanning should be requested from the Tax Authorities.

Specific VAT rules

Bad debts

A taxpayer may deduct the VAT previously invoiced to the debtor only if the debt has been formally recognised by the court as a bad debt within an insolvency, bankruptcy or liquidation process. If the taxpayer subsequently recovers part of the outstanding debts, he must account for output tax.

Land and buildings

Land in Mozambique is state-owned and, therefore, it is not possible to sell, transfer and give as mortgage or pledge the state-owned land. Entities are only granted the right of use of land for a determined period of time.

Operations subject to Property Transfer Tax (SISA) are exempt from VAT. As the onerous transfer of buildings is subject to SISA, such operations are VAT exempt.

On the other hand, the lease of immovable property is single-exempted when intended for residential purposes or for commercial, industrial or services use, provided that the immovable property is located in a rural area. Otherwise, the lease of immovable property is subject to VAT.


As financial operations are exempt from VAT, leasing is exempt from VAT.

Promotional gifts

Promotional gifts and samples are not considered a supply of goods and are therefore not subject to VAT. The Ministry of Finance will determine the maximum value of promotional gifts and samples that are not subject to VAT.

PricewaterhouseCoopers 109

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