Mozambique VAT registration threshold
Mozambique VAT registration threshold: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT registration becomes compulsory in Mozambique, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services. Value 0 records the verified ABSENCE of any threshold since 1 January 2026 (it is not a refusal).
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What this value means
VALUE 0 = NO REGISTRATION THRESHOLD: since 1 January 2026 Mozambican VAT has no turnover floor. The former special regimes — regime de isenção (roughly, turnover below MZN 750,000 under former art. 35) and the 5% regime de tributação simplificada (turnover up to MZN 2,500,000 under former art. 42) — were REVOKED by Lei 10/2025; anyone carrying on an economic activity within the Code's scope is in the normal (organised-accounting) regime from the first metical. The only way a small trader stays outside VAT is by OPTING into the ISPC (Imposto Simplificado para Pequenos Contribuintes): annual turnover 'igual ou inferior' to MZN 4,000,000 (exactly 4,000,000 still qualifies), which replaces IVA, IRPS and IRPC. PERIOD BASIS: the ISPC ceiling is tested on annual (calendar-year) volume de negócios. ISPC is elective (art. 2(3)) — an eligible trader who does not opt in is a full VAT taxpayer with no de minimis. NON-ESTABLISHED SUPPLIERS: no threshold. Lei 10/2025 extended the Code to the digital economy: cross-border digital transmissions by non-residents are taxed when the acquirer is established in Mozambique, collected by withholding/auto-liquidação (reverse charge) on the Mozambican purchaser; transactions with non-resident digital-service providers must be declared on their own schedule by the 10th of the following month. There is no non-resident vendor registration portal as of Aug 2026 — collection leans on the resident payer. IMPORTED DIGITAL SERVICES: digital goods (software, SaaS applications and platforms, cloud computing, media/streaming and digital content) are brought into scope, classified with tangible goods; B2B is reverse charged. Standard rate stays 16% (reduced 5% band with restricted deduction). Traps: (1) Nearly every guide published before 2026 shows the old architecture (750,000 isenção / 2,500,000 simplificado / regime normal above 2.5m) — all repealed from 1 Jan 2026. (2) MZN 2,500,000 was ALSO the old ISPC ceiling; Lei 9/2025 lifted it to 4,000,000 — a source pairing 2.5m with the 2026 rules is stale twice over. (3) ISPC members cannot charge or deduct VAT; ISPC rates were restructured by Lei 9/2025 (tiered by activity; liberal professionals capped at 5 years in the regime). (4) 'Registration' in Mozambique means NUIT plus declaração de início de actividade for everyone regardless of size — there never was a VAT registration threshold as such, only regime banding, now abolished; do not translate the old 2.5m regime line as a registration threshold. (5) The same package moved VAT refunds from 30 to 150 days, staggered monthly return deadlines (15th for credit/no-operations, last day for payment returns, 10th for non-resident digital transactions), and set a 10-year outer limit for claiming deductions. (6) Entry into force: the laws were published 29 Dec 2025 and apply from 1 Jan 2026; some implementing rules (Decreto n.º 52/2025) run on their own dates.
Get it programmatically
curl https://afriref.dev/v1/mz/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/mz/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/mz/vat-registration-thresholdOther Mozambique series: MIMO rate (Taxa de Juro de Política Monetária) · IVA standard rate · Sectoral minimum wages (salários mínimos por sector) · Public holidays · CPI inflation (year-on-year) · IRPC standard rate · Withholding tax rates · Commercial legal interest rate (taxa de juro comercial) · IRPS progressive rate schedule · Statutory social-insurance contributions
The same figure elsewhere: Namibia · Niger · Nigeria · Republic of the Congo · Rwanda · all 34