Tax calendar
Tax and social security deadlines in Mozambique. Subscribe to get them in your calendar or by email.
M T W T F S S 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Deadlines in March
-
Deliver the VAT return with no payment Deliver the VAT return for the operations on the previous month. This applies to VAT-registered taxpayers whose return for the period shows no tax payable, i.e. when there were no transactions or the return shows a VAT credit. Even with nothing to pay, the return must be filed electronically with the Tax Authority within the deadline. If it is not filed, the penalties provided by law apply.IVA
-
Monthly reporting of invoices issued (e-Declaração) All VAT-registered taxpayers, except those under the ISPC regime, must report to the Tax Authority all invoices and equivalent documents issued during the month. The listing is extracted from the AT-certified invoicing software and submitted electronically on the e-Declaração portal, in CSV, XLSX or XML format. Legal basis: Article 27(10) of the VAT Code. Failure to report, or the use of non-certified software, is subject to fines.IVA
-
Deliver the VAT return with payment Deliver the VAT return from the previous month. This applies to VAT-registered taxpayers whose return for the period shows tax payable. The return is filed electronically with the Tax Authority and the VAT due is paid within the same deadline. Late filing or late payment triggers compensatory interest and the penalties provided by law.IVA
Indicative deadlines. Always confirm with your accountant or with us.