Mozambique | 2017.05.15

Amendments to VAT Regulations have recently entered into force, enacted by Decree No. 8/2017, of 30 March 2017. The amendments were approved following changes made to the VAT Code earlier this year by Law No. 13/2016, of 30 December 2016, and are essentially aimed at adapting VAT Regulations to those changes. In addition to said changes, we would like to highlight the following:


  • Taxpayers (whether resident or non-resident) may now also fulfill their VAT obligations (including payment) before the Large Taxpayers Unit or the Collection Services of their area of domicile (or of their tax representative’s area of domicile in the case of non-resident taxpayers);
  • With regard to VAT credits declared after the relevant deadline, the suspension period deriving from failure to provide the necessary documentation proving such credit has been reduced from 6 to 3 months;
  • Even if declared in time, VAT credits must be duly documented. Failure to submit appropriate documentation may lead to the cancellation of the relevant credit;
  • Rules on record-keeping related to secondary establishments have been revoked.


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