Mozambique: VAT on electronic services | KPMG | GLOBAL
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Mozambique: VAT on electronic services; expanded VAT exemptions

Mozambique: VAT on electronic services

Changes to the value added tax (VAT) rules in Mozambique were effective at the beginning of 2017.


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The VAT rules now apply to electronic services (including the provision of computer sites, website domains, images and text, music, films and games). The new measures expand the list of goods and services that are exempt from VAT. Finally, the rules concerning VAT reimbursements have been amended.


Read a February 2017 report [PDF 538 KB] prepared by the KPMG member firm in Mozambique

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