Mozambique IVA at a glance
| Standard rate | 16% IVA (Imposto sobre o Valor Acrescentado) under the IVA Code (Código do IVA) and successive amendments. The rate was reduced from 17% to 16% effective 2023 as part of fiscal reforms. |
| Reduced rate | 5% — specific listed essential supplies under successive Finance Law amendments (verify current categories and applicability) |
| Zero-rated supplies | 0% — exports of goods, qualifying exported services, supplies to qualifying Industrial Free Zones (Zonas Francas Industriais) under Investment Law preferential frameworks, supplies to designated Special Economic Zones (Zonas Económicas Especiais), certain international transport |
| Exempt supplies | Categories under the IVA Code — most unprocessed basic foodstuffs, pharmaceutical products on the regulated essential medicines list, certain medical services, certain educational services, residential rentals, certain financial services, religious activities, certain agricultural inputs |
| Tax architecture | National IVA administered by the Autoridade Tributária de Moçambique (AT) under the Ministry of Economy and Finance. No regional VAT-equivalent layer. |
| Domestic registration | Mandatory at commencement of taxable activity for businesses above the relevant threshold (MZN-denominated, verify current threshold). Registration through AT’s electronic portal — issued the NUIT (Número Único de Identificação Tributária). The Regime Normal applies for taxpayers above the threshold; the Regime Simplificado de Tributação applies for smaller taxpayers. |
| Foreign digital services regime | Mozambique has been progressively developing the cross-border digital services framework. B2B supplies operate primarily under reverse-charge mechanics where the Mozambican business self-assesses. Direct registration framework for non-resident vendors continues to develop. Verify current operational status with a Mozambican tax advisor. |
| Tax authority | Autoridade Tributária de Moçambique (AT) — at.gov.mz. Administers IVA, IRPC (Imposto sobre o Rendimento das Pessoas Colectivas — corporate income tax), IRPS (Imposto sobre o Rendimento das Pessoas Singulares — personal income tax), Customs (AT Customs), Excise, and the broader federal tax framework. |
| Filing | Monthly IVA return through AT’s electronic portal by the last day of the month following the tax period. |
| Electronic invoicing | Mozambique has been developing electronic invoicing capability under AT modernisation initiatives. The e-Tributação and successive electronic filing initiatives continue to expand mandatory adoption. Current operational scope continues to develop — verify current requirements. |
| Late-submission fine | Specific scaled fines under the General Tax Law (Lei Geral Tributária) — typically MZN-denominated amounts based on category and delay. |
| Late-payment interest | Interest at AT-published rate plus penalty surcharge. |
| Under-reporting penalty | Penalty under the General Tax Law — typically 25–200% of underpaid IVA depending on circumstances; higher exposure for fraudulent under-reporting. |
| Tax evasion | Criminal prosecution under the General Tax Law; imprisonment exposure for material amounts. |
| Records retention | 10 years from the date of the relevant tax filing under the General Tax Law — among the longer retention periods globally, common to Lusophone civil-law systems. |
| Currency | Mozambican Metical (MZN). USD ≈ 63 MZN. The MZN operates under a managed-float framework with Banco de Moçambique oversight. |
| Statute | IVA Code (Código do IVA) — IVA framework. General Tax Law (Lei Geral Tributária). Corporate Income Tax Code (Código do IRPC). Annual State Budget Law (Lei do Orçamento do Estado) — periodic amendments. Investment Law and Mega Projects Law provisions. AT Circulars and administrative guidance. |
Do I need to comply? — 60-second check
Imagine you operate a maritime services, trading, or energy business looking at Mozambique — Maputo Port (the principal southern hub, serving South Africa interior via Maputo Corridor), Beira Port (central, serving Zimbabwe, Zambia, Malawi via Beira Corridor), Nacala Port (northern, serving Malawi, Zambia via Nacala Corridor — including the major Nacala LPG and gas projects), or the offshore LNG developments in the Rovuma Basin (offshore Cabo Delgado). Three numbers tell you whether you need to register for Mozambique IVA. 16% is the standard rate, reduced from 17% effective 2023. 10 years is the records retention period — among the longer globally, common to Lusophone civil-law systems. And four significant port corridors (Maputo, Beira, Nacala plus emerging LNG terminals) create structural logistics significance beyond the country’s domestic economy.
Four questions, in order:
- Mozambican-resident business above the IVA threshold? Mandatory IVA registration with AT through the electronic portal. Local Mozambican Business track.
- Overseas business supplying digital services to Mozambican recipients? Foreign SaaS / Digital Services Seller track. Mozambique’s cross-border digital services framework continues to develop.
- Overseas business shipping physical goods to Mozambican consumers? Foreign E-commerce Seller track. Import IVA at 16% applies at customs (AT Customs) alongside Customs Duty (DA — Direitos Aduaneiros) under SADC framework and applicable surcharges.
- Overseas business importing goods into Mozambique for distribution, manufacturing, LNG services, or onward sale? Foreign Importer track. Import IVA at 16% applies at customs on customs value + Customs Duty + applicable charges. The SADC framework, AfCFTA (in implementation), Mozambique’s Industrial Free Zones (Zonas Francas Industriais), Special Economic Zones (Zonas Económicas Especiais — notably Nacala SEZ), and Mega Projects framework provide structural preferential treatment under specific conditions.
Two contextual points. First: Mozambique is an emerging LNG producer — the Rovuma Basin offshore Cabo Delgado hosts the Mozambique LNG project (TotalEnergies-led), the Coral South FLNG project (Eni-led, operational), and the Rovuma LNG project (ExxonMobil-led, FID pending). The development of these LNG projects has been operationally complex including security challenges in Cabo Delgado affecting the Mozambique LNG project timeline. Foreign businesses in LNG-adjacent activities should understand the sectoral framework and current operational status. Second: Mozambique’s three principal port corridors — Maputo (south), Beira (central), Nacala (north) — create structural logistics significance for the broader Southern African interior. Maputo Corridor serves South Africa’s Gauteng industrial heartland; Beira Corridor serves Zimbabwe, Zambia, Malawi; Nacala Corridor serves Malawi, Zambia, and the LNG sector. Each corridor has distinct economic dynamics.
Quick-jump to your persona
- Foreign SaaS / Digital Services Seller into Mozambique
- Foreign E-commerce Seller into Mozambique
- Foreign Importer / Physical Goods Seller
- Local Mozambican Business
Foreign SaaS / Digital Services Seller into Mozambique
Sell SaaS or digital services into Mozambique from outside? Mozambique’s cross-border digital services framework continues to develop. B2B supplies operate primarily under reverse-charge mechanics where the Mozambican business self-assesses on imported services. Direct registration framework for non-resident vendors continues to develop. Verify current operational status.
Are your Mozambican sales actually in Mozambique’s IVA base?
Place of supply for cross-border digital services follows the recipient’s location under general principles. The IVA Code and AT guidance address services rendered abroad but used in Mozambique; cross-border digital service indicators include customer billing address in Mozambique, payment instrument issued by a Mozambican institution, IP address resolving to Mozambique, and other commercially relevant location data.
Take Manama Trade Group W.L.L., a Bahraini-domiciled trading and services holding company with USD 95 million revenue globally. Manama Trade combines maritime trading services with a B2B platform combining vessel-tracking, port-call coordination, bunker procurement, and LNG cargo coordination software for shipping companies, oil and gas operators, and freight forwarders operating across the Indian Ocean Rim, Middle East, and East African coastal corridors. Annual Mozambican B2B revenue reached USD 720,000 in 2025 — concentrated among Maputo Port-area operators (the southern port complex), Beira Port-area freight forwarders, Nacala Port-area shipping agents (including LNG-adjacent supply chain), and offshore LNG-related supply-chain operators serving Coral South FLNG and Mozambique LNG project ecosystem (where active). Manama Trade’s Mozambican B2B customers (NUIT-registered) self-assess IVA on the platform and coordination services under reverse-charge mechanics on their monthly AT return. LNG sector-specific framework provisions may apply for energy-sector supplies. Manama Trade engaged a Mozambican tax advisor to navigate the LNG sector framework, Cabo Delgado operational considerations, and document the structure.
When the AT clock starts running
Two operational triggers under the current framework.
The B2B reverse-charge trigger applies for imported services to NUIT-registered Mozambican businesses — the Mozambican customer self-assesses IVA on its monthly return. LNG sector supplies may have specific framework provisions.
The permanent-establishment trigger applies when an overseas company creates a Mozambican presence — fixed place of business, dependent agent concluding contracts, or local sales infrastructure may create taxable presence under Mozambican and applicable tax-treaty rules. Note that the Mega Projects framework applies specific permanent-establishment rules for LNG and other major projects.
Operating model — primarily reverse-charge with LNG sector overlay
Under the current framework, foreign SaaS sellers into Mozambique primarily operate under: B2B reverse-charge for NUIT-registered customers (the Mozambican customer self-assesses); LNG sector-specific framework provisions for energy-sector supplies; operationally limited B2C exposure. Documentation discipline matters.
What you charge, and on what
Under the current framework, foreign vendors typically do not charge IVA directly on cross-border digital services to Mozambique — the Mozambican customer assesses under reverse-charge mechanics where applicable. LNG sector supplies may operate under specific framework.
What this actually costs
- Mozambican tax advisor retainer: USD 3,500–12,000 per year.
- Documentation maintenance: USD 1,500–4,500 per year.
- Annual reasonableness review by Mozambican Contabilista Certificado: USD 2,500–7,500.
- LNG sector framework analysis (if relevant): USD 5,000–18,000 initial.
- Direct registration setup (if framework evolves): USD 5,500–17,000 initial + USD 11,000–30,000 annual.
What we see foreign SaaS sellers get wrong
Three patterns recur.
The first: misreading LNG sector framework applicability — Rovuma Basin LNG-adjacent supplies may fall under sector-specific provisions distinct from general IVA framework.
The second: under-investigating Cabo Delgado operational status — security and operational considerations affect Mozambique LNG project timing and supply-chain economics.
The third: ignoring 10-year retention overhead — Mozambique’s retention requirement is among the longer globally.
| Selling SaaS into Mozambique? TaxDo handles the AT framework. Mozambique’s cross-border digital services framework continues to develop. The LNG sector overlay (Rovuma Basin developments), SADC framework alignment, port corridor logistics (Maputo, Beira, Nacala), and 10-year retention create non-trivial compliance work. TaxDo’s Mozambique compliance pod handles the full lifecycle: current-framework analysis, NUIT verification on B2B base, LNG sector analysis, Mega Projects framework guidance where applicable, long-retention archive design, and AT correspondence — staffed by Mozambican Contabilistas Certificados with active AT engagements. Free 30-minute Mozambique IVA scoping callIndicative quote within 48 hoursCoverage includes Mozambique + SADC + Lusophone Africa + AfCFTA + 80+ jurisdictions globallySingle English-language SOW; one invoice; one project manager |
Foreign E-commerce Seller into Mozambique
Ship physical goods into Mozambique from outside? You’re operating in the import-IVA channel. 16% IVA applies at AT Customs on customs value + Customs Duty (SADC CET) + applicable surcharges. The selling structure determines the IVA mechanics, not the rate. Mozambique’s port infrastructure shapes practical fulfilment routing — Maputo, Beira, or Nacala depending on origin and destination.
Are you actually ‘selling into Mozambique’?
Three structural models exist for selling physical goods to Mozambican consumers from outside the country. First: classic cross-border drop-ship — you ship from a foreign warehouse to a Mozambican port (Maputo, Beira, or Nacala), the Mozambican buyer is importer of record, 16% import IVA applies at AT Customs on customs value + Customs Duty + applicable charges. Second: local stock model — you import goods in your own name into Mozambique, register with AT, become the registered IVA taxpayer and importer, charge Mozambican 16% IVA on local sales, recover import IVA as input credit. Third: marketplace-mediated — verify with the marketplace’s commercial team given Mozambique’s evolving e-commerce regulatory framework.
Where IVA actually bites
Import IVA at the border is the primary entry point. The customs value (CIF basis), plus Customs Duty at the applicable SADC CET tariff line, plus applicable surcharges, forms the base for the 16% import IVA. Reduced 5% rate applies on specific categories where applicable.
Customs valuation and AT Customs
AT Customs applies WTO valuation rules. Mozambique operates within the SADC framework with preferences on intra-SADC trade for qualifying-origin flows. Mozambique is an AfCFTA signatory (in implementation). The EU-SADC EPA provides preferential access to EU markets. CPLP (Comunidade dos Países de Língua Portuguesa) creates economic and business ties with Portugal, Brazil, Angola, and other Lusophone economies. Origin certificates under each framework reduce Customs Duty on qualifying flows.
Industrial Free Zones, Special Economic Zones, and Mega Projects framework
Mozambique operates several preferential frameworks. Industrial Free Zones (Zonas Francas Industriais — ZFI) under the Investment Law framework support export-oriented manufacturing. Special Economic Zones (Zonas Económicas Especiais — ZEE) including Nacala SEZ (the flagship in the north, supporting LNG and broader regional development) and others. The Mega Projects framework (notably for Coral South FLNG, Mozambique LNG, mining mega-projects) provides specific framework provisions for major capital-intensive investments. Within-qualifying-framework operations benefit from preferential IVA, customs, and corporate income tax treatment.
What this actually costs
- Customs broker per shipment: USD 280–950.
- Customs duty: variable by SADC CET tariff line; preferential rates under SADC, AfCFTA, EU-SADC EPA.
- Import IVA: 16% on customs value + Customs Duty + applicable charges.
- Port and corridor logistics (Maputo/Beira/Nacala): USD-based costs varying by routing.
- Local fulfilment partner setup: USD 10,000–32,000.
- ZFI / ZEE / Mega Projects setup: USD 40,000–180,000 initial + USD 25,000–80,000 annual operating; relevant authority approval required.
What we see foreign e-commerce sellers get wrong
Three patterns recur.
The first: under-using SADC and EU-SADC EPA origin preferences — origin documentation reduces Customs Duty materially on qualifying flows.
The second: misjudging port corridor selection — Maputo, Beira, Nacala routings have materially different cost and time profiles depending on origin and Mozambique-side destination.
The third: under-investing in 10-year retention design under Lusophone civil-law framework.
Foreign Importer / Physical Goods Seller into Mozambique
Importing into Mozambique for distribution, manufacturing, LNG services, mining, or onward sale? You’re in a B2B-physical channel with multiple structural options — ZFI for export-oriented operations, ZEE for designated regional development (notably Nacala), Mega Projects framework for major capital-intensive projects (LNG, mining), standard Maputo/Beira/Nacala distribution setup, or cross-border supply with Mozambican buyer as importer of record. Mozambique’s LNG developments and port corridor positioning create structural opportunities.
The structural choice
Four models predominate. First: register a Mozambican entity (Sociedade Anónima — SA — or Sociedade por Quotas — SARL — under the Commercial Code) as importer of record, register with AT for NUIT and IVA, import in own name, recover import IVA as input credit. Second: cross-border supply with Mozambican buyer as importer of record. Third: ZFI or ZEE-based operation through relevant authority approval — preferential treatment under qualifying export-oriented or regional-development activity. Fourth: Mega Projects framework structure for major capital-intensive investments (LNG, mining) under specific framework provisions.
SADC, AfCFTA, EU-SADC EPA, CPLP framework
Mozambique operates within multiple frameworks. SADC (Southern African Development Community) provides preferences on intra-SADC trade for qualifying-origin flows. EU-SADC EPA provides preferential access to EU markets. AfCFTA (in implementation) provides Africa-wide preferences. CPLP (Comunidade dos Países de Língua Portuguesa) creates Lusophone economic and business ties with Portugal, Brazil, Angola, Cabo Verde, Guinea-Bissau, São Tomé and Príncipe, East Timor. Origin certificates under applicable frameworks materially reduce Customs Duty on qualifying flows.
LNG sector and Mega Projects framework
Mozambique’s emerging LNG sector — Rovuma Basin offshore Cabo Delgado — operates under specific framework provisions. The Coral South FLNG (Eni-led, operational since 2022) was the first LNG export project. Mozambique LNG (TotalEnergies-led) has been operationally affected by Cabo Delgado security challenges, with timing subject to current operational status. Rovuma LNG (ExxonMobil-led, FID pending). The Mega Projects framework provides specific provisions for these capital-intensive investments. Foreign businesses in LNG-adjacent activities should engage advisors with current Mozambican LNG sector expertise and Cabo Delgado operational knowledge.
Nacala SEZ — operational deep-dive
Nacala SEZ is Mozambique’s flagship northern SEZ, supporting LNG-adjacent industrial development, deep-water port operations (Nacala-a-Velha), Nacala Corridor connecting to Malawi and Zambia, and broader regional industrial development. Within-SEZ operations benefit from preferential IVA, customs, and corporate income tax treatment. The Nacala Corridor (rail and road infrastructure) supports the SEZ ecosystem.
What this actually costs
- Mozambican SA / SARL setup: USD 4,500–14,000.
- NUIT registration and AT configuration: USD 1,800–5,500.
- Customs broker retainer: USD 4,000–16,000 per year.
- Monthly IVA compliance: USD 1,500–4,500 per month.
- ZFI / ZEE setup: USD 35,000–130,000 initial + USD 22,000–60,000 annual.
- Mega Projects framework setup (LNG, mining): USD 75,000–300,000+ initial depending on project scale.
- Cabo Delgado operational compliance overlay (if relevant): USD 8,000–30,000 per year.
What we see foreign importers get wrong
Three patterns recur.
The first: under-using SADC and EU-SADC EPA preferences — origin documentation reduces Customs Duty materially on qualifying flows.
The second: misjudging Mega Projects framework applicability — LNG and major mining projects have specific provisions; smaller-scale operations don’t qualify.
The third: under-investigating Cabo Delgado operational status for LNG-adjacent operations — current security and operational considerations materially affect supply-chain economics.
Local Mozambican Business
Mozambican resident business above the IVA threshold? Mandatory IVA registration with AT through the electronic portal. For most commercial-scale operations the Regime Normal applies, with monthly IVA returns. Smaller taxpayers may operate under the Regime Simplificado de Tributação framework.
Standard IVA framework
IVA-registered taxpayers obtain NUIT from AT, charge 16% IVA on taxable supplies (5% on reduced-rate categories, 0% on zero-rated supplies including exports and qualifying ZFI/ZEE supplies, exempt on listed supplies), and file monthly IVA returns through AT’s electronic portal.
Monthly compliance rhythm
Regime Normal taxpayers submit monthly returns through AT’s electronic portal by the last day of the month following the tax period. Late filing triggers MZN-denominated fines under the General Tax Law; late payment triggers interest at AT-published rate plus surcharge.
Annual IRPC return
Corporate income tax (Imposto sobre o Rendimento das Pessoas Colectivas) — 32% on net profit for standard companies; sector-specific rates for mining and LNG; preferential rates for ZFI, ZEE, and Mega Projects qualifying operators. Annual return through AT by AT-published deadline.
What we see Mozambican businesses get wrong
Three patterns recur.
The first: misjudging Regime Normal vs Regime Simplificado de Tributação — once threshold is crossed, regime transition timing matters.
The second: misapplying reduced 5% rate vs standard 16% — sectoral and product-category specifics matter.
The third: under-investing in 10-year archive design under Lusophone civil-law framework.
Cross-track essentials
Penalty exposure table
Mozambique’s penalty framework under the General Tax Law calculates fines in MZN-denominated amounts and as percentages of underpaid tax. Common categories:
- Late filing — MZN-denominated fines per omitted return depending on category and delay.
- Late payment — interest at AT-published rate plus surcharge.
- Material under-reporting — 25–200% of underpaid IVA depending on circumstances.
- Fraudulent under-reporting — criminal prosecution under the General Tax Law with imprisonment exposure.
- Failure to issue compliant invoice — specific MZN-denominated fines.
Audit triggers
AT deploys risk-based selection. Common triggers: IVA credit positions persisting, customs-import value variances vs declared resale price, sector-benchmark variance (notably LNG and mining sectors), large transactions with non-resident affiliates, Mega Projects classification disputes, ZFI/ZEE qualifying-activity disputes.
Records retention
Mozambique requires 10 years of records from the date of the relevant tax filing under the General Tax Law — among the longer retention periods globally, common to Lusophone civil-law systems. Practical archive design matters.
Currency and translation
The Metical operates under a managed-float framework with Banco de Moçambique oversight. Pricing in foreign currency for B2B contracts is common (subject to Banco de Moçambique foreign-exchange framework); invoices must show MZN equivalent for IVA calculations. Currency translation uses the Banco de Moçambique reference rate at the date of supply.
Frequently Asked Questions
Why was Mozambique’s IVA rate reduced to 16%?
The rate was reduced from 17% to 16% effective 2023 as part of fiscal reforms. The reform was positioned to support economic competitiveness and to align more closely with regional norms.
Does Mozambique have a foreign digital services IVA regime?
Mozambique’s cross-border digital services framework continues to develop. B2B currently operates under reverse-charge (Mozambican customer self-assesses). Verify current operational status.
What’s the LNG sector framework?
Mozambique’s emerging LNG sector operates under specific framework provisions. Coral South FLNG (Eni-led, operational since 2022) was the first LNG export project. Mozambique LNG (TotalEnergies-led) has been operationally affected by Cabo Delgado security challenges. Rovuma LNG (ExxonMobil-led) FID pending. The Mega Projects framework provides specific provisions.
What’s the Mega Projects framework?
Mozambique’s Mega Projects framework provides specific provisions for major capital-intensive investments — notably LNG (Coral South, Mozambique LNG, Rovuma LNG) and major mining projects. The framework includes specific IVA, customs, corporate tax, and regulatory provisions designed to support these large-scale investments.
What are the principal ports and corridors?
Maputo Port (south, serving South Africa Gauteng via Maputo Corridor), Beira Port (central, serving Zimbabwe, Zambia, Malawi via Beira Corridor), Nacala Port (north, serving Malawi, Zambia via Nacala Corridor, plus LNG-adjacent supply chain). Each corridor has distinct economic dynamics.
How do SADC and EU-SADC EPA interact with import IVA?
SADC provides preferences on intra-SADC trade for qualifying-origin flows. EU-SADC EPA provides preferential access to EU markets for qualifying-origin Mozambican production. Both reduce Customs Duty on qualifying flows, which reduces the base on which 16% import IVA is calculated.
What’s the IRPC corporate income tax rate?
32% on net profit for standard companies; sector-specific rates for mining and LNG; preferential rates for ZFI, ZEE, and Mega Projects qualifying operators. Annual return by AT-published deadline.
What’s the CPLP framework?
Mozambique is a member of CPLP (Comunidade dos Países de Língua Portuguesa) alongside Portugal, Brazil, Angola, Cabo Verde, Guinea-Bissau, São Tomé and Príncipe, East Timor. The framework creates Lusophone economic and business ties — operationally significant for Portuguese and Brazilian operators.
Why 10 years for records retention?
Mozambique’s General Tax Law requires 10-year record retention — among the longer retention periods globally, common to Lusophone civil-law systems. Practical archive design matters.
Where do I check current AT guidance?
AT’s portal at at.gov.mz — Circulars and administrative guidance available. Engage a Mozambican Contabilista Certificado for material decisions, particularly given the LNG sector complexity and Cabo Delgado operational considerations.
Recent and upcoming changes
Mozambique’s IVA framework has been operationally evolving. The structural themes have been: 2023 IVA rate reduction from 17% to 16%; ongoing LNG sector developments (Coral South FLNG operational, Mozambique LNG affected by Cabo Delgado security, Rovuma LNG FID pending); ongoing AT modernisation initiatives; Mega Projects framework refinements; AfCFTA implementation.
2025 — Continued LNG and framework developments
Continued LNG sector operational developments. Cabo Delgado operational status continued to affect Mozambique LNG project timing. AT continued operational refinements.
2023 — IVA rate reduction
IVA rate was reduced from 17% to 16% effective 2023 as part of fiscal reforms supporting economic competitiveness.
2022 — Coral South FLNG operational start
Coral South FLNG (Eni-led) became operational, marking Mozambique’s entry into LNG exports.
Ongoing — AfCFTA implementation
Mozambique continues AfCFTA implementation as a signatory.
Primary sources & further reading
- Autoridade Tributária de Moçambique (AT) — primary tax authority portal; Circulars, electronic filing access
- APIEX — Agência para a Promoção de Investimento e Exportações (Investment framework)
- Banco de Moçambique — central bank; reference rate, foreign-exchange framework
- IVA Code (Código do IVA) — IVA framework
- General Tax Law (Lei Geral Tributária)
- Corporate Income Tax Code (Código do IRPC)
- Investment Law and Mega Projects Law provisions
- Industrial Free Zones (ZFI) and Special Economic Zones (ZEE) frameworks
- SADC — Southern African Development Community framework
- AfCFTA Secretariat — African Continental Free Trade Area framework
- CPLP — Comunidade dos Países de Língua Portuguesa (Portuguese-speaking community)
Disclaimer
This guide is published by TaxDo as part of the Global Tax Hub. It is general commentary on Mozambican indirect tax (IVA) at the date shown and is not legal, tax, or accounting advice for any specific transaction or business. Mozambique’s IVA framework operates under the IVA Code (Código do IVA) as amended, with the 2023 rate reduction from 17% to 16%, the Industrial Free Zones (ZFI) and Special Economic Zones (ZEE) frameworks, the Mega Projects framework (notably for LNG sector developments), and the SADC framework alignment. The cross-border digital services framework continues to develop. The emerging LNG sector (Coral South FLNG operational, Mozambique LNG affected by Cabo Delgado security, Rovuma LNG FID pending) has specific framework provisions. Statute, regulation, AT administrative guidance, LNG sector specifics, Cabo Delgado operational status, and 10-year retention requirements should be verified against current Mozambican sources before any decision is made. Engage a Mozambican Contabilista Certificado for transaction-specific analysis. TaxDo accepts no liability for action taken in reliance on this guide.