Mozambique VAT Filing Guide 2026: Rates, Returns and Records

Mozambique IVA compliance is more than multiplying an invoice by a rate. A business has to confirm that it is inside the VAT system, classify the actual supply, issue a traceable invoice, separate output tax from supported input tax, prepare the current return, pay through the approved channel and preserve proof. The arithmetic is the easy part. The difficult parts are scope, evidence and timing.

This guide was verified on August 26, 2026 against public materials from the Mozambique Tax Authority, the Ministry of Economy and Finance and the official Gazette publisher. The Ministry records the 16% normal rate and the restricted 5% treatment introduced under Law 22/2022. The official Gazette summary confirms that Law 10/2025 amended the VAT Code for the current framework. The Gazette summary does not reproduce every operative section, so this guide does not invent a registration threshold or special-regime rule from an older form.

Use the Mozambique VAT Calculator and Invoice tool to add or extract the current normal rate in meticais. Its 5% and export paths stay locked until the user confirms the exact qualifying treatment and retained evidence. Calculations and PDF generation run locally in the browser. The tool does not file with the Tax Authority or turn a draft invoice into tax proof.

Mozambique IVA snapshot for 2026

The rate history matters. The official Ministry framework says Law 22/2022 reduced IVA by one percentage point to 16% from 2023 and created the 5% treatment for private education and health services. A form or spreadsheet that still uses 17% can overstate tax and produce a wrong gross invoice. A system should reject the retired rate unless the document is explicitly a historical record.

Law 10/2025 is also part of the 2026 control environment. The official Gazette issue dated December 29, 2025 identifies it as the law amending the VAT Code. The public summary proves the amendment exists, but it is not a substitute for the full text. If a decision turns on registration, a transition rule, an exemption or a sector-specific obligation, obtain the full provision or current written AT guidance.

Confirm scope before charging IVA

A business should not begin with a copied turnover threshold. It should begin with its current AT registration record, activity classification, legal form, annual and forecast turnover, and the Law 10/2025 rules that apply to its regime. The old MZN 2 million shortcut is not used by the current AfroTools calculator because the 2025 amendments changed the regime framework. Confirm the current entry, transition and exit rules with AT before charging IVA.

Build a monthly scope monitor even when the business is not yet charging tax. Track total sales, taxable sales, supplies considered exempt or specially treated, large signed contracts, imports and cross-border services. Every exclusion should have a reason and source. Escalate uncertainty before an invoice is issued, not during the return close.

Registration status and invoice treatment are separate checks. A registered business can still make supplies with different treatments. An unregistered business does not become entitled to charge IVA because a customer asks for an IVA line. Keep the AT registration confirmation, NUIT, effective date, business activity details and portal access ownership in one controlled file.

The AT portal notice says IVA and ISPC obligations moved exclusively to the Taxpayer Portal from June 1, 2022. The portal is therefore the operational starting point for current filing. The public eDeclaration site remains useful because it records that direction and provides older form history, but the current portal and current AT instructions should control a live submission.

Keep 16%, 5%, exports and exemptions separate

The 16% normal rate is the default calculation path for a taxable supply that does not qualify for another treatment. The 5% rate is not a general relief for anything connected with a school, course, clinic, pharmacy or wellbeing service. The Ministry source describes it for private education and health services. Confirm the precise service, provider status and current provision before selecting it.

Exports also require exact evidence. A foreign email address, foreign payment account or contract written in another currency does not by itself prove export treatment. The file should identify what was supplied, where the supply is treated as taking place, who received it, how goods left Mozambique or how the service met the legal condition, and which documents support that conclusion.

An exemption is not the same as a taxable supply at 0%. The difference can affect invoice wording and input-tax recovery. Keep separate tax codes for normal-rated, lower-rated, qualifying export, exempt and outside-scope items. Do not use one generic "no tax" code, because it removes the reason that a reviewer needs to test.

Mixed invoices need line-level treatment. If one invoice contains a normal-rated item and an exact qualifying 5% service, calculate each line on its own base, round under the approved policy and total the rounded line results once. Do not apply an average rate to the invoice total.

How to add and extract Mozambique IVA

For a VAT-exclusive amount at 16%, multiply the net amount by 0.16. Add the IVA to the net amount to obtain the gross amount. For a VAT-inclusive amount, divide the gross amount by 1.16 to find the net amount, then subtract net from gross to find IVA. Keep the unrounded result in the calculation record and use one documented rounding policy.

These are arithmetic illustrations using the published rates, not customer stories. They do not decide whether a supply belongs at 16%, 5%, another treatment or outside IVA. Use the Mozambique IVA calculator for the calculation, then attach the result to the actual invoice classification and evidence.

A common error is extracting 16% by multiplying a VAT-inclusive total by 16%. That treats the gross amount as though it were the net base. The correct fraction is 16 divided by 116. Another error is using the old 17 divided by 117 fraction from an archived form. Lock rate tables by effective date so old invoices can be reviewed without contaminating current ones.

Build a controlled portal filing workflow

The current AT portal and the taxpayer's assigned period determine the live deadline and form. This guide does not print an unverified day of the month. Record the deadline shown for each period, assign an owner and finish the reconciliation early enough to correct rejected documents or portal access problems.

1. Confirm the period and status. Check the taxpayer identity, NUIT, registration status, assigned IVA period, filing deadline and portal access before closing the ledger.
2. Freeze the sales register. Capture invoice number, date, customer, description, net amount, treatment, IVA amount, gross amount, credit notes and classification evidence.
3. Freeze the purchase register. Record supplier identity, invoice reference, purchase purpose, net amount, IVA, payment proof and whether the cost supports taxable, special, exempt or mixed activity.
4. Reconcile output IVA. Compare sales totals with the ledger, payment records, invoice sequence and credit-note log. Investigate gaps, duplicates and manual rate overrides.
5. Review input IVA. Remove unsupported, duplicate, private or otherwise ineligible claims. Link every retained amount to the source invoice, supplier and business purpose.
6. Prepare the current portal form. Use the live form shown for the assigned period. Do not copy the 17% displayed on the archived Model A page into a 2026 return.
7. Review and authorise. A second person should check rates, special treatments, exports, credits, adjustments and the movement from ledger totals to the return.
8. Submit, pay and archive. Preserve the return, portal acknowledgement, payment reference, receipt, bank evidence, reconciliation and exception notes together.

The archived Model A page is still useful for understanding the structure of a periodic return. It separates taxable operations, deductible tax on fixed assets, inventory and other goods or services, import IVA, regularisations, prior-period credits, tax payable and credit carried forward or requested for refund. Its rate field is stale, so use the structure as a checklist only.

Nil or inactive periods also need a status decision. The archived form contains an explicit no-operations field, but the current portal and the taxpayer's registration status govern what must be filed in 2026. Do not assume that no sales automatically cancels a return obligation or closes the registration.

Invoice and deduction evidence

A useful IVA invoice record should identify the supplier, NUIT, customer where required, invoice number and date, supply description, quantity, net line amount, legal treatment, rate, IVA amount and gross total. Preserve the original record and use a traceable credit note or adjustment rather than deleting a posted invoice.

Input IVA is an evidence question before it is a subtraction. Match the purchase invoice to the supplier, payable record, payment, goods receipt or service evidence, business purpose and tax treatment of the activity it supports. Flag duplicate invoice numbers, altered documents, private costs, suppliers that cannot be verified and purchases assigned to exempt activity.

A positive credit calculation is not automatic proof of a cash refund. The archived Model A distinguishes a credit carried forward from a refund request and warns that late returns affect use of prior-period credits. The current Code and portal instructions govern the actual 2026 process. Keep the return history, source documents and AT correspondence before selecting a credit action.

For exports, keep contract, invoice, delivery or customs evidence, customer details, transport or service-performance proof and payment records. For the 5% service path, keep the exact legal classification and proof that the provider and service meet the current requirements. A short internal note should identify who approved the treatment and which source was checked.

Controls that prevent IVA errors

Use an effective-dated rate table. Current 16%, restricted 5% and historical 17% records should not share one editable cell. Restrict changes and keep the legal source beside every rate.

Ban generic no-tax codes. Separate qualifying export, exempt and outside-scope treatments. Require a reason and evidence link for each non-standard line.

Protect the invoice sequence. Review missing, duplicate and cancelled numbers monthly. Corrections should remain traceable from the original document to the final return.

Reconcile three ways. Compare the IVA control accounts, transaction registers and portal return. A return that matches only one ledger total can still contain duplicated invoices or a wrong rate.

Review access before the deadline. Keep current portal administrators, recovery details and approval responsibilities. Do not share credentials in spreadsheets or filing packs.

Preserve proof by period. Store the return, acknowledgement, payment reference, receipt, supporting registers, invoices, adjustment notes and source snapshot in one retrievable folder.

Escalate Law 10/2025 questions. Where registration, transition or sector treatment depends on the amended Code, obtain the full provision or current written AT guidance. The Gazette summary proves the amendment, but not every answer.

Official sources reviewed August 26, 2026

• Imprensa Nacional de Moçambique, Gazette issue and summary for Law 10/2025, confirming that the law amends the VAT Code.
• Ministry of Economy and Finance, Medium-Term Fiscal Framework 2024 to 2026, recording the Law 22/2022 move to 16% and the 5% private health and education treatment.
• Mozambique Tax Authority eDeclaration notice, directing IVA and ISPC obligations to the Taxpayer Portal.
• Tax Authority archived periodic IVA return, Model A, used only for return-structure review because its displayed 17% rate is not current.
• Mozambique Tax Authority forms directory, listing IVA return and correction forms.

The official Gazette page, Ministry PDF, AT portal notice and archived Model A each returned HTTP 200 during review. The AT forms directory appeared in the authority's current search index but timed out during one direct request, so this guide does not depend on that directory for a rate or deadline claim. Verify current portal instructions before filing.

Related AfroTools guides and tools

• Mozambique VAT Calculator and Invoice
• Invoice Generator
• VAT Rates Across Africa 2026
• Mauritius VAT Guide 2026
• Gambia VAT Filing Guide 2026