E-invoicing mandate — Mozambique
Alongside or instead of an invoicing obligation there is a reporting duty: turnover or transaction data go to the tax administration continuously or periodically. The invoice itself often remains free in form.
The stages over time
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5/1/2025
Mozambique · reporting obligation in force unverified
⚠ No prior clearance, but a monthly file upload: SAF-T (Moz) or XML/XLSX/CSV from certified software into the Portal e-Declaração. Only electronically issued invoices are reported; handwritten ones stay outside, and ISPC taxpayers are exempt.
Legal basis: Aviso n.º 40/AT/DGI/2025 de 27 de Março de 2025 — Código do IVA, artigo 27.º · Last reviewed: 10/27/2026 -
12/29/2025
Mozambique · reporting obligation in force unverified
Legal basis: Lei n.º 10/2025, de 29 de Dezembro — novo n.º 10 do artigo 27.º do Código do IVA · Last reviewed: 10/27/2026
Platforms and authorities
AT · Portal e-Declaração · SAF-T (Moz)
What Invoiceflair can do — Mozambique
Mozambique: the engine currently carries no national format of its own. Validating, viewing and converting the European formats remains available — only a country-specific mandatory format is missing.
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.