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Notice from the Mozambican Tax Authority regarding the changes introduced to the VAT Code and the VAT Refund Regulations

We hereby inform the entire business community and other interested parties that, following the amendments introduced to the Value Added Tax Code, by Law No. 10/2025, of 29 December and to VAT Refund Regulation, by Decree No. 52/2025, of 29 December, the Communication and Image Office of the Mozambican Tax Authority, through the Note No. 01/2026 has issued guidelines to be observed by the taxpayers concerned,  as follows:

  • From February 2026, taxpayers registered in the Special VAT Exemption and Simplified Regimes will be required to submit periodic monthly returns;
  • Entities operating in the Mining and Oil & Gas Sectors, as well as those that transact with them, must cease issuing Regularization Notes as of January 27, 2026.

Doubts about the interpretation of approved diplomas can be clarified with the Collection Units or by e-mail  addressed to [email protected].

The Notice was issued in Maputo, on January 20, 2026.