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Customs and tax relief to mitigate the economic effects of COVID-19

In order to mitigate the economic effects of COVID-19, the Council of Ministers decreed, by Decree No. 23/2020 of 27 April, the following fiscal and customs relief:

Customs relief

Until 31 December 2020, economic agents shall benefit from the authorization of pre-clearance exits in the import of products for the prevention and treatment of COVID-19, and their regularization shall take place within a maximum period of 90 days.

The above authorization is granted by the Customs Services, upon confirmation of the domicile of the economic agent and the destination of the goods, and the said pre-clearance exit is subject to the presentation of an assumption of liability letter.

Fiscal Relief

Corporate Income Tax

Taxpayers subject to the taxes force in the Republic of Mozambique, affected by COVID-19:

  1. shall be released from the payments on account which, under the terms of Article 27(1), paragraph a) of the IRPC Code Regulations, approved by Decree no. 9/2008 of 16 April, would otherwise be payable in May, July and September 2020;
  2. shall benefit from the postponement of the Special Payment on Account which, under the terms of Article 29(1) of the IRPC Code Regulations, approved by Decree no. 9/2008, of 16 April, would otherwise be payable in three installments, during June, August and October 2020, for January, February and March 2021;
  3. the waiver of Payments on Account provided for in paragraph 1 above shall also apply to the taxpayers with second category income, subject to Personal Income Tax (IRPS), who were obliged to make the aforementioned payments under the terms of Article 33(1) of the Regulation approved by Decree no. 8/2008, of 16 April.

The above-mentioned measures benefit taxpayers who meet all of the following requirements:

  • presented an annual turnover not exceeding of MT2,5 million in 2019;
  • have a regular tax situation.

Value added tax

Exceptionally, and until 31 December 2020, it is authorized to offset credits relating to value added tax (VAT), held by the taxpayer, with debts relating to taxes of a different nature owed to the tax authorities.

It is the responsibility of the Minister overseeing the area of Finance to grant the aforementioned reliefs, subject to a reasonable request by a taxpayer, as well as to approve the procedures necessary for the implementation of the said decree.