Mozambique SAT-T plans and new invoice reporting

Mozambique Tax Authority update on SAF-T and monthly reporting

Standard Audit File for Tax preparations

As part of the preparation for implementing the OECD Standard Audit File for Tax (SAF-T) in Mozambique, all companies that develop accounting and invoicing software are required to contact the MTA. They must obtain technical specifications for SAF-T data structure (for invoicing, purchases, and self-billing) and follow certification procedures for their software programs.

Taxpayers are also advised to coordinate with their invoicing software providers to ensure proper support in exporting invoice data files in the required format.

New monthly invoice reporting

The Mozambique Tax Authority (MTA), through the Directorate General of Taxation (DGI), has issued new procedures for the monthly reporting of VAT invoices, as outlined in Notice No. /AT/DGI/2025, dated 27 March 2025. These procedures are to be implemented starting from May 2025, in accordance with Article 27(10) of the VAT Code.

Key Requirements:

• Monthly Submission: VAT taxpayers must submit to the MTA, on a monthly basis, a file containing data on all invoices issued for operations conducted in the previous month.

• File Extraction: The invoice data must be extracted from the invoicing software used by the taxpayer. The software must be certified by the MTA in line with the Ministerial Order of 29 February 2012, which governs the computerized processing and printing of invoices.

• Submission Platform: The invoice data file, once extracted and compressed, must be uploaded via the MTA’s electronic declaration platform: www.edeclaracao.at.gov.mz.

• Information Required: The file must include:

  • Date (day and month) of each transaction;

  • Identification details of the parties involved;

  • Description of goods or services;

  • Unit and total values of the goods or services;

  • VAT amount invoiced.

• Flexibility in Submission: Taxpayers with high volumes of monthly invoices may submit the data in fractions—daily or weekly—while those with fewer invoices may submit a single complete file.

• Penalties for Non-Compliance: Failure to submit the required invoice file will result in legal penalties.

Standard Audit File for Tax SAF-T countries