New Procedure for reporting issued invoices to the Mozambican Tax Authority

In brief

According to the Notice issued this week by the Mozambican Tax Authority (MTA), through the General Directorate of Taxation, the MTA informed the taxpayers of a new procedure for reporting to the MTA, the invoices issued in the previous month. This procedure is published in compliance with the provisions of Article 27(10) of the VAT Code and will be applicable from May 2025.

The reporting of invoices to the MTA must be made in relation to transactions carried out in the previous month through the extraction of a file containing the data of the issued invoices, extracted monthly from the invoicing software previously certified by the MTA, in accordance with the Ministerial Order of 29 February 2012, which updated the procedures for printing invoices and their computerized processing . This communication must be made by uploading the compressed file to the MTA's “e-declaração” Portal.

The Notice further indicates that, in preparation for the implementation of the standardized tax audit file SAF-T (Moz) , all interested companies that develop invoicing/accounting software programs must contact the MTA to obtain the requirements of the structure of the SAF-T data files for invoicing, purchases and self-billing, as well as the certification procedures for the respective programs. Taxpayers are advised to contact the provider of their respective invoicing programs to obtain support in the process of exporting files containing the invoice data.

Our teams are in contact with the MTA to obtain further information in relation to this Notice and its implications for taxpayers. 

Please feel free to contact us should you require further information.

^{© 2025 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.}