E-Invoicing in Mozambique: VAT and Fiscal Machines

Mozambique’s framework focuses on invoice validity, VAT recordkeeping, fiscal controls, and electronic submission of invoice data to AT rather than a universal structured-invoice exchange platform for B2B, B2C, or B2G.

However, VAT taxpayers must electronically submit data on invoices or equivalent documents issued for each supply to the Autoridade Tributária de Moçambique (AT). They must also comply with Mozambique’s VAT invoice-content rules, requirements for computer-generated invoices, fiscal-machine rules where applicable, and other electronic tax obligations. Under AT’s 2025 procedures, invoice data extracted from invoicing software is submitted through the e-Declaração portal.

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The biggest confirmed digital compliance development in Mozambique is electronic VAT and ISPC filing, rather than a new nationwide e-invoicing mandate. 

Since 1 June 2022, taxpayers have completed VAT and ISPC obligations through the Portal do Contribuinte. This is electronic tax compliance, not a requirement to exchange every invoice through a government e-invoicing platform. Mozambique is also digitalising public procurement through the phased e-CP project, but this is not a nationwide structured B2G e-invoicing mandate.

Why Has Mozambique Adopted Digital Invoicing Controls? 

E-invoicing generally means creating and exchanging invoices electronically in a format that business systems can process automatically. In Mozambique, however, the current framework is more focused on ensuring that sales, VAT records, and tax information are accurate, traceable, and available for tax control than on requiring structured invoice exchange through a national platform.

Mozambique’s VAT rules require taxpayers to issue invoices or equivalent documents for taxable transactions. These documents must contain key information such as the invoice date, sequential number, supplier and buyer identification, description of goods or services, taxable amount, VAT rate, VAT amount, and the legal reason where VAT does not apply. 

Businesses using computer-generated invoices must request approval from the relevant AT tax-area office and provide an invoice example and program description so the authority can assess whether the system is reliable and produces automatic sequential numbering. This makes the invoicing system itself a key part of compliance, not just an administrative tool. 

The evolution of Mozambique's e‑Invoicing

2007–2008: Mozambique introduced VAT rules requiring taxpayers to issue invoices or equivalent documents for taxable transactions. 

2011–2012: The AT introduced controls for computer-generated invoices, including software reliability and automatic sequential numbering requirements. 

2014: Decree No. 92/2014 introduced fiscal-machine rules, including systems connected to invoicing software and POS terminals. 

2022: VAT and ISPC compliance moved to the Portal do Contribuinte, making tax filing electronic. This is not invoice-by-invoice clearance or structured e-invoicing. 

2026: Mozambique still has no confirmed nationwide structured e-invoicing mandate for B2B, B2C, or B2G transactions. Law No. 10/2025 amended the VAT Code, including a requirement for taxpayers to submit invoices or equivalent documents issued for each supply to AT.

B2G electronic invoicing in Mozambique

B2G transactions in Mozambique must follow the country’s general VAT invoice rules where VAT applies, while public procurement is also being digitalised through the government’s Electronic Public Procurement Project (e-CP).

The Ministry of Finance states that e-CP is being implemented in phases to modernise public procurement procedures, increase transparency, and improve engagement between public bodies and suppliers. 

Suppliers to public entities should meet the applicable VAT invoice rules and comply with the documentation, submission method, and acceptance procedures specified in the relevant public-procurement contract or tender. The e-CP project concerns the digitalisation of procurement procedures; it should not be presented as evidence of a nationwide structured B2G e-invoicing or real-time invoice-clearance obligation.

B2B electronic invoicing in Mozambique

Mozambique does not currently require domestic B2B invoices to be exchanged through a national structured e-invoicing network. VAT taxpayers must instead issue valid invoices or equivalent documents and maintain supporting records for their taxable transactions. This is not the same as exchanging B2B invoices through a national structured e-invoicing network.

A compliant B2B invoice must be issued in Portuguese and Meticais, with the required invoice date and sequential number. It should also include supplier and customer identification details, including NUIT, where required; descriptions and quantities of goods or services; taxable amount, VAT rate and VAT amount; and the legal basis where VAT does not apply. 

For computer-generated invoices, businesses must follow the AT’s invoicing-system approval process. This includes submitting an invoice sample and a description of the invoicing programme so the AT can assess the system’s reliability and whether it provides automatic sequential numbering. 

B2C electronic invoicing in Mozambique

Mozambique does not currently have a structured B2C e-invoicing mandate. For consumer-facing businesses, the more relevant requirement is fiscalization.

Businesses within scope may be required to use fiscal machines under Decree No. 92/2014. The regulation covers fiscal machines used in the supply of goods and services, including scenarios where a fiscal machine is integrated with an invoicing system or POS terminal. 

For retail, online checkout, ticketing, and other high-volume consumer sales, businesses should assess whether they fall within Mozambique’s fiscal-machine rules. Where applicable, their systems should be able to issue compliant receipts or invoices, retain sequential transaction records, process refunds and cancellations correctly, and reconcile sales data with VAT declarations.

How does e‑reporting and VAT compliance look in Mozambique?

Mozambique requires VAT taxpayers to submit periodic VAT returns through the Portal do Contribuinte. Since 1 June 2022, VAT obligations have been handled electronically through the portal, where taxpayers can submit declarations, calculate tax due, generate payment references, and monitor declarations and payments. Registration and access are linked to the taxpayer’s NUIT. 

VAT returns are generally submitted monthly through the Portal do Contribuinte. From 1 January 2026, returns showing a VAT credit or no transactions are due by the 15th day of the following month, while returns involving VAT payable are due by the last day of the following month. Special rules apply to certain transactions involving non-resident suppliers of goods or digital services.

The former VAT exemption and simplified taxation regimes were repealed from 1 January 2026. Businesses should confirm their current registration status and filing obligations with AT.

Penalties and Consequences for Non-Compliance in Mozambique

Mozambique has no separate penalty regime for a nationwide structured e-invoicing mandate, as no such mandate has been officially confirmed. However, VAT, invoicing, and record-keeping obligations remain enforceable. Businesses must issue valid and correctly numbered invoices, keep supporting records, submit accurate VAT declarations, and meet filing and payment deadlines. 

Late VAT calculation or payment can result in interest and applicable fines. If a periodic VAT declaration is not submitted on time, the AT may assess VAT using available information; the taxpayer then has 30 days from notification to pay before Mozambique’s fiscal-machine rules. 

Your Trusted Partner for E-Invoicing in Mozambique

Mozambique does not yet require businesses to connect to a universal structured e-invoicing network. However, companies still need a reliable invoicing process that supports valid invoice data, VAT compliance, controlled numbering, fiscal-machine workflows where applicable, and secure transaction records.

DDD Invoices helps businesses and software platforms standardise invoice creation across markets in Mozambique through an ERP. Businesses can connect their existing ERP, accounting, billing, and sales systems to local invoicing requirements without building every rule directly into their core product.

FAQs

Is e-invoicing mandatory in Mozambique in 2026?

Mozambique does not have a confirmed nationwide real-time structured e-invoicing or pre-clearance mandate for B2B, B2C, or B2G transactions. However, VAT taxpayers must submit issued invoice data to AT through e-Declaração under Article 27(10) of the VAT Code and AT’s 2025 procedures.

What are the e-invoicing requirements in Mozambique?

Businesses must issue compliant invoices, meet VAT and sequential-numbering rules, follow the applicable authorisation process for computer-generated invoices, comply with fiscal-machine obligations where in scope, and meet AT invoice-submission and VAT filing obligations.

Is e-invoicing mandatory for B2B, B2C, and B2G in Mozambique?

No. B2B and B2G follow general invoicing rules, while B2C businesses may also be subject to fiscal-machine requirements.

Does Mozambique have a government e-invoicing platform?

The Portal do Contribuinte is used for electronic tax compliance. The available sources do not confirm a universal national real-time clearance platform for validating every invoice before issue. However, the 2026 VAT Code amendment requires taxpayers to submit invoices or equivalent documents to AT.

What is the difference between e-invoicing and fiscalization in Mozambique?

E-invoicing covers electronic invoice exchange, while fiscalization focuses on recording and controlling sales for tax purposes.