- Mozambique has implemented VAT regulations for non-resident providers of electronic services
- The VAT system is governed by Law No. 32/3007 which includes amendments to include specific electronic services when the supplier is non-resident and the customer is in Mozambique
- VAT is charged at a standard rate of 16%
- Taxable digital services include streaming, software, e-commerce, digital advertising, web services, and information services
- Services are taxed based on the destination principle focusing on where services are used
- Non-resident digital service providers are not required to issue electronic tax invoices but must issue an invoice showing VAT paid
- Non-resident providers must register for VAT if supplying taxable services to customers in Mozambique
- Registration involves applying through the Mozambique Revenue Authority and providing necessary documentation
- A Mozambican VAT number is issued upon registration which must be used in all VAT-related transactions
- If a non-resident entity does not register for VAT, the Mozambican service recipient is responsible for VAT compliance through the reverse charge mechanism
Source: vatabout.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
