In preparation for the implementation of the OECD Standard Audit File for Tax (SAF-T) in Mozambique, all companies involved in developing accounting and invoicing software are required to contact the Mozambique Tax Authority (MTA).
These companies must obtain the technical specifications for the SAF-T data structure, which pertains to invoicing, purchases, and self-billing, and adhere to the certification procedures for their software programs.
Taxpayers are also encouraged to collaborate with their invoicing software providers to ensure proper support for exporting invoice data files in the mandated format.
New Monthly Invoice Reporting Requirements
The MTA, through the Directorate General of Taxation (DGI), has introduced new procedures for the monthly reporting of VAT invoices, as outlined in Notice No. /AT/DGI/2025, dated March 27, 2025. These procedures will come into effect starting May 2025, by Article 27(10) of the VAT Code.
Key Requirements
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Monthly Submission: VAT taxpayers are required to submit a file to the MTA every month containing data on all invoices issued for operations conducted in the preceding month.
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File Extraction: Invoice data must be extracted from the taxpayer's invoicing software. This software must be certified by the MTA by the Ministerial Order of February 29, 2012, which governs the computerized processing and printing of invoices.
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Submission Platform: The extracted and compressed invoice data file must be uploaded via the MTA’s electronic declaration platform: [www.edeclaracao.at.gov.mz
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Required Information: The submitted file must include the following details:
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Date (day and month) of each transaction
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Identification details of the parties involved
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Description of goods or services provided
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Unit and total values of the goods or services
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VAT amount invoiced
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Flexibility in Submission: Taxpayers with a high volume of monthly invoices may submit data in installments—daily or weekly—while those with fewer invoices may choose to submit a single comprehensive file.
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Penalties for Non-Compliance: It is important to note that failure to submit the required invoice file may result in legal penalties.
