Guides a Mozambican business through a full IVA (VAT) compliance cycle under CIVA (Law 32/2007): determining the correct regime (standard IVA vs ISPC simplified), classifying sales and purchases at 16%/5%/0%/exempt, handling autoliquidação for imported services, and filing the IVA declaration on the AT e-fatura portal (efatura.at.gov.mz).
Confirm whether the business is subject to standard IVA under CIVA or the ISPC simplified regime (3% of turnover for businesses below MZN 2,500,000). Verify the NUIT (tax identification number) is active on the AT portal and that the filing frequency (monthly for large taxpayers, quarterly for standard taxpayers) is correctly assigned. Flag megaproject or mining concession businesses for immediate escalation.
Classify all sales and revenue lines at the correct IVA rate: 16% standard (goods and most services), 5% reduced (private health, private education, vocational training), 0% zero-rated (exports of goods and services), or exempt (basic foodstuffs such as rice and bread, financial services, public medical services, public education, residential rental, public transport, agricultural inputs). Prepare the output lines for IVA return Lines 1–8.
Gather all purchase invoices and import documents, apply input deductibility rules under CIVA Arts. 20–22, and calculate recoverable input IVA. Identify non-resident service providers (Google, Microsoft, AWS, etc.) and self-assess autoliquidação at 16% under CIVA Art. 23 — these create matching output and input entries (net zero for fully taxable businesses). Block input IVA on vehicles with fewer than 9 seats, entertainment, personal use, and any invoice missing a NUIT. Apply prorata if the business makes both taxable and exempt supplies (CIVA Art. 19).
Calculate the net IVA position (Lines 15–17): IVA liquidado minus IVA dedutível. If a credit results, determine whether it is carried forward (crédito transitado) or a refund request is appropriate. Review for any prior-period credit brought forward. Confirm no ISPC amounts are mixed into the IVA calculation.
Log in to the AT e-fatura portal (efatura.at.gov.mz) and submit the completed IVA declaration. If IVA is payable, arrange payment by the last working day of the following month (monthly filers) or the last working day of the month after the quarter ends (quarterly filers). Retain the submission receipt (comprovativo de entrega) and payment confirmation. Note that late filing attracts a penalty of MZN 5,000–50,000 and late payment accrues interest at 2% per month.
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