AT — Quick Reference
Required Documents
Registration Process
TIN Registration in Mozambique — Complete Guide
The NUIT (Número Único de Identificação Tributária) is issued by the Autoridade Tributária de Moçambique (AT) in Mozambique. Registration is free and typically takes 3-5 business days. Mozambique offers online TIN registration through the AT portal, making the process accessible from anywhere. The TIN is governed by the Lei do IRPS (Lei 33/2007); Lei do IRPC (Lei 34/2007); Código do IVA and administered by the Ministério da Economia e Finanças.
All businesses operating in Mozambique and individuals in formal employment are required to register for a NUIT. The NUIT is a 9-digit numeric identifier needed for tax filing, business bank accounts, government contracts, and customs clearance. Failure to register carries penalties: fines per tax code.