Mozambique
MZMozambique's Autoridade Tributária (AT) administers VAT (IVA) and other taxes; no e-invoicing obligation was found in the sources reviewed, and the government's 2026 revenue measures do not include one.
Guide reviewed .
Invoicing and electronic documents
IVA (value added tax) invoicing
VAT is one of Mozambique's main taxes, estimated at about MT 101.6 billion for 2026. The invoicing rules of the VAT code could not be retrieved for this review, and no national e-invoicing or reporting platform was found.
Not confirmed in the sources reviewed · Official source: Ministry of Economy and Finance · rationale for the 2026 economic and social plan and state budget (PESOE 2026)
Peppol
No Mozambican Peppol Authority is listed; OpenPeppol acts as the authority where there is no national one.
Peppol BIS Billing · Official source: OpenPeppol · Peppol Authorities
For Mozambique, check the Autoridade Tributária directly before relying on this page. Its website could not be read for this review, so the research is thin. The 2026 plan and budget rationale lists no e-invoicing measure among the year's revenue measures.
Peppol can carry invoices to Mozambican buyers, but no Mozambican rule reviewed requires or recognises it.
Legal guide
B2B · B2G · B2C invoices
No e-invoicing obligation found in the sources reviewedThe AT website renders only with JavaScript and could not be read. The Ministry of Economy and Finance's rationale for the 2026 plan and budget lists the revenue measures for 2026, including reviews of the customs tariff, the excise code, the simplified tax for small taxpayers and the tax benefits code, and none concerns e-invoicing. This is a statement about the sources reviewed, not a confirmation that no obligation exists.
Official source: Ministry of Economy and Finance · rationale for the 2026 economic and social plan and state budget (PESOE 2026)
Timeline
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Simplified tax for small taxpayers
Law No. 5/2009 approved the Imposto Simplificado para Pequenos Contribuintes (ISPC). The 2026 plan schedules it for review.
Official source: Ministry of Economy and Finance · rationale for the 2026 economic and social plan and state budget (PESOE 2026) -
Excise code and customs tariff laws
Law No. 19/2022 on the excise code and Law No. 17/2022 on the customs tariff were adopted. The 2026 plan schedules both for review.
Official source: Ministry of Economy and Finance · rationale for the 2026 economic and social plan and state budget (PESOE 2026)
Peppol in Mozambique
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.