Summary
This guide serves as a comprehensive resource on the fiscal landscape of Mozambique in 2025, detailing significant changes and measures introduced in response to the country's economic and political challenges. It outlines the extension of the Value Added Tax (VAT) exemption for essential products until December 31, 2025, and highlights Mozambique's progress in integrating into the African Continental Free Trade Area (AfCFTA). The guide also discusses the implementation of the Standard Audit File for Tax (SAF-T) by the Mozambican Tax Authority, with the first phase focusing on invoicing information set for May 2025. Additionally, it provides an overview of the tax calendar, including deadlines for various tax obligations such as VAT, Corporate Income Tax (CIT), and Personal Income Tax (PIT). The document emphasizes the importance of understanding these tax obligations for compliance and optimizing business strategies in a dynamic economic environment.
