The Tax Authority (T. A.) of Mozambique issued a Notice dated March 27, 2025, instructing all VAT taxpayers to submit electronically the invoices issued for transactions carried out in March 2025 on e-declaração portal, in compliance with the following requirements:

• Invoices for the month of April of the current year must be submitted in May;

• The submission of the file containing invoice data extracted monthly by billing software certified by the Tax Authority, in accordance with the law, must be carried out by uploading the compressed file;
• Preparation for the implementation of the standardized tax audit file, companies developing accounting/billing software must contact the Tax Authority to obtain the requirements concerning the data structure of the files, as well as the certification procedures for the respective programs.

It should be noted that this notice does not establish a new tax obligation but merely clarifies the procedures to be followed for the electronic submission of invoices, as the obligation itself arises from the amendment introduced in 2016 to the VAT Code, Article 27 (10).

We remind the taxpayers that failure to comply with the above measures may result in penalties, including the payment of fines.