What is Mozambique's standard VAT rate?

The normal VAT rate is 16%, effective since 1 January 2023 under Law 22/2022.

Can I automatically use the 5% rate?

No. It is limited to an exact qualifying private health or education service and requires classification evidence.

Does the calculator send my invoice amounts online?

No. Calculation and PDF generation run locally in the browser.

Mozambique VAT calculator & invoice

Current AT and CIVA boundaries for rates, special services, exports and filing.

Sources & verification

Reviewed: 23 July 2026

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Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-07-23

Mozambique - high risk - AfroTools Day 3 VAT verification

Official source links

Law, regulation, or version

VAT rate, zero-rated, and exempt treatment shown on the calculator page.

Calculation methodology

The local engine adds or extracts the current 16% normal VAT rate. The exact 5% private health or education service treatment and qualifying export treatment fail closed until the user confirms retained transaction evidence. Invoice totals sum rounded line results once.

Known limitations

Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
Product classification, exemption, and zero-rating rules can require invoice-level review.
Sector-specific, regional, treaty, relief, and special-regime rules may not be fully modeled.
Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Net amount: 1,000 at the displayed standard VAT rate.
Expected: VAT equals 1,000 multiplied by the displayed rate; total equals net amount plus VAT.
Why: Confirms the core VAT-exclusive calculation path and makes the rate dependency auditable.

Input: VAT-inclusive amount with the displayed standard VAT rate.
Expected: Net amount equals total divided by 1 plus the rate; VAT equals total minus net amount.
Why: Confirms reverse VAT handling for invoices that already include tax.

Change history

2026-07-23: Replaced the obsolete 17% and blanket-exemption model with current 16%, evidence-gated 5% and export treatments under Laws 22/2022 and 10/2025; added EN/FR/SW parity, local PDF and invoice checks.
2026-05-02: Trust and verification panel added with source links, methodology, limitations, and report-error CTA.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

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