General information
| Country | Continent | Country Code | Capital | Area(total) | Population |
|---|---|---|---|---|---|
| Mozambique | Africa | MZ | Maputo | 799,380 sq km | 30,888,034 |
| Real GDP per capita | Budgets(revenues) | Budget(expenditure) | Taxes and other revenues | Telephones – mobile – cellular, total subscriptions | Internet users(total) |
| $1,281 | 3.356 billion | 4.054 billion | 26.7% (of GDP) | 13,992,090 | 2,855,670 |
Page last updated: 2021
Authority
Autoridade Tributária de Moçambique
AV. 25 DE SETEMBRO, #1235
Maputo
Tel: +258 21344200
Web: www.at.gov.mz
About
Resources
External links:
Regulamento do uso de Máquinas Fiscais – December 31 2015 (7,19 MB)
Especificações Técnicas de Máquinas Fiscais – March 18 2016 (17.50MB)
REGULATION OF TAX MACHINES DECREE
Article 1
Settings
Definitions of terms used in this Regulation found in the attached glossary, which is an integral part of it.
Article 2
Object
This Regulation establishes the mandatory use of tax machines in transmission of goods and services made by taxpayers, as well as the procedures for their use and sale.
Article 3
Scope
1. This Regulation shall apply to:
a) All taxpayers exempted from the obligation to issue invoices, but with the obligation to issue sales receipts, according to VAT Regulation;
b) All ISPC taxpayers, which annual sales volume, from the previous year or estimated by Mozambique Revenue Authority, is no less than 1,200,000.00 MT.
2. The Minister who oversees the area of finance can change the minimum value of the annual volume sales, from the previous or forecast fiscal year, as is quoted by no. 1, paragraph b) of this Article, where the proper administration of the ISPC, namely the registration, payment and settlement, advises other minimum threshold.
Article 4
Tax machine
1. For the purposes of this Regulation, it is considered tax machine:
a) The Fiscal Cash Register;
b) The Fiscal Printer;
c) The Fiscal Controller.
2. It is also consider a tax machine, any electronic register when properly connected to a compatible tax machine.
3. The tax administration may, at the express request of the vendor, authorize the use of other models of tax machines, as the result of technological developments.
4. A tax machine must meet the following general requirements:
a) Information storage capacity for a period not less than five years;
b) Electronic or mechanical security seals approved by the tax administration to ensure the authenticity and inviolability of hardware and software;
c) Security mechanisms appropriate for the hardware and software protection and, for the preservation of information stored in the fiscal memory;
d) An Internal Data Register to demonstrate that any sales transaction and the tax rate, if applicable, has been duly recorded in the fiscal memory;
e) Have fiscal memory that does not allow the reversal of sales transaction data or any other information, including dates and times;
f) Record sales and issue tax receipts in the form and presentation prescribed by tax administration;
g) Full and fluid integration into the computer system for managing tax machines owned by tax administration, regardless of the software and hardware update of tax machine;
h) All access granted to the tax authorities, using the appropriate technological means to monitor all taxpayer daily sales transactions.
5. In the case of tax machine integration with a computerized billing system or point of sale terminals, the overall solution must undergo certification process under the conditions prescribed by the tax administration.
6. The equipment referred in the preceding paragraphs shall comply with the functional characteristics laid down in this Regulation and other technical specifications approved by the Minister who oversees the area of finance.
Article 5
IT system for tax machines management
1. The computerized system for tax machines management is property of Mozambique Tax Authority, hereinafter referred to as system provider, which is responsible for installing and managing the same.
2. The system provider may use the grant, consultancy or technical assistance for the setup and activation of the technological infrastructure of the computerized system for tax machines management, without any prejudice to no. 1 of this Article.
3. The functional and non-functional specifications of the computer system of the computerized system for tax machines management are approved by the Minister who oversees the area of finance.
Article 6
Tax Receipt
1. The tax receipt must contain the following elements:
a) The delimiters “INÍCIO DO TALÃO FISCAL” in the header and “FIM DO TALÃO FISCAL”at the bottom;
b) The fiscal logo;
c) The date, time and sequential numbering;
d) The name, business name or company name and the head-office or domicile of the property of the trader or service provider, including a Single Tax Identification Number (NUIT);
e) The identification number of tax machine;
f) The full name or NUIT of the acquirer;
g) The identification of traded goods or services provided by its usual name in Mozambique;
h) The net value of the tax;
i) The value of the tax and the relevant fee;
j) The total value of traded goods or services rendered;
k) A Security Code stamped to unambiguously identify the tax receipt;
l) The Tax Machine Operator name;
m) Additional elements according to the type of tax machine used.
2. The provisions of paragraphs h) and i) above shall not apply to tax receipts issued by ISPC taxpayers.
3. For the purposes of no. 1, paragraph g) of this Article, tax receipts are considered valid if processed as follows:
a) For taxpayers who fail discrimination for the products incorporating the service delivery, is accepted the simple statement of service;
b) In the supply of goods, they may be grouped, since they are of the same nature or species, representing each group a code, which must match the encoding used in stock management.
4. In cases of deferred sales, in addition to the requirements of paragraph 1 of this Article, the tax receipt must contain, at camp for further information, the indication of the final price and the dates and amounts due of the provision sales.
5. It is up to the taxpayers forming groups of goods and their coding, as referred to in subparagraph b) of paragraph 3 above, which must have a list of assigned codes that allows a clear and unequivocal knowledge of the products to which they relate.
6. The tax administration reserves the right to change the fiscal logo.
Article 7
Classification of Tax Receipt
1. The receipts issued by Tax Machine can be classified as follows:
a) Original, as a result of normal transaction for trading goods and services;
b) Copy, containing elements of the tax receipt printed in Original mode;
c) Training, for limited use in training environments, and may be generated based on simulated tax receipt in Original mode;
d) Proforma, having the characteristics of an Original receipt, however, with no fiscal purposes in case of trading goods and services.
2. Regardless of whether they are receiving, repayment or cancellation of transaction of goods or services, the printed tax receipt in Original mode must contain the elements referred to in paragraph a) of the Article 6 above.
3. In case of printed tax receipts in Copy, Training and Proforma modes, the delimiters listed in paragraph a) of Article 6 shall be replaced by “ INÍCIO NÃO FISCAL” and “FIM NÃO FISCAL” respectively.
4. It is forbidden the use of tax machines in Copy, Training and Proforma modes for actual transactions of goods or services.
Article 8
Electronic Payments
1. The VAT and ISPC taxable persons, covered by this Regulation, who makes payments due to goods and service via debit or credit cards, are, for the purpose registration of all sales transactions, complied to integrate the respective PDQ terminal with appropriate tax machine.
2. Any other form of payments done by electronic means carried out by VAT and ISPC taxable persons covered by this Regulation, should lead to the issuance of the receipt tax corresponding to the sales transaction.
Article 9
Registration of Tax Machine
1. The tax machines to be activated and connected to the system by the taxpayer should be previously registered by the tax authorities, which must assign a corresponding number, which it shall be affixed on them.
2. For the purpose of registration of Tax Machine, the taxpayer must submit the following documents:
a) An Invoice issued by the tax machine authorized supplier, showing, among others, the serial number of the equipment issued by the authorized manufacturer;
b) An authorized supplier delivery note, addressed to the tax administration, specifying the batch of equipment and other relevant details of their importation or manufacturing;
c) An inspection report for each fiscal machine, provided by the supplier at the time of activation thereof.
Article 10
Deactivation of fiscal Machine
1. Termination of a taxable activity, in any way, implies the deactivation of tax machine by the tax administration.
2. Deactivation consists of an immediate disconnection of tax machines, and destruction of the electronic seal, even so, the taxpayer may be allowed to re-use same device, after inspection and reconfiguration done by the tax administration in accordance with this Regulation.
Article 11
Taxpayer Obligations
The taxpayers covered by this Regulation are bound to these rules:
a) Purchase tax machines in an authorized supplier or distributor;
b) Ensure the tax machine is delivered along with their inspection report;
c) Ensure the inspection report is kept close to where the tax machine is placed;
d) Connect the machine to the Mozambique Revenue Authority management system and ensure that all transactions are being electronically transmitted;
e) Follow the requirements of user manuals provided by the manufacturer during the use and maintenance of the tax machine;
f) Ensure the supplier is able to perform a regular maintenance of fiscal machines;
g) Use the tax machine in all daily transactions related to sales of goods or services;
h) Enter the tax machine all the information on the daily transactions carried out and keep in a safe place any tax receipts generated by the way, even if the taxpayer customers can not be present during or after the occurred sales or service transaction;
i) Issue tax receipt for payment of the sales and services rendered;
j) Ensure each issued tax receipt has a fiscal logo;
k) Make sure each invoice or cash sales processed by computer displays electronic signature issued by appropriate fiscal machine, in accordance with paragraph 3, Article 31 of the VAT Regulation;
l) Submit to the tax administration the monthly summary of sales processed by tax machine;
m) Comply with the operating safety guidelines of the tax machines manufacturer, such as the power surge in premises where they are placed;
n) Keep a copy of daily transactions data relating to sales of goods or provided services stored in the fiscal machine, or appropriate electronic device for the purposes of business continuity and comparison by tax administration;
o) Do not use in the same premise other type of billing equipment incompatible with the tax machines, as stated in this Regulation;
p) Expose in conspicuous place near the tax machine a warning to consumers in Portuguese and English languages, according to the model of Annex II to this Regulation;
q) Lease the tax machine, to another taxable person, covered or not by this Regulation;
r) In case of transfer of the Tax Machine property to another taxpayer, one must firstly obtain the clearance of tax administration to proceed, prior to any use, by re-registering and asking the authorized supplier to fully reset the tax machine.
Article 12
Tax Machine Supplier
1. The tax machine supplier requires, from marketing it, prior authorization from tax administration.
2. The supplier must have administrative, financial and proven logistics capability for fully comply with the terms of this Regulation and other applicable legislation.
3. The Tax Administration shall, by public notice, announce the initiation of submission of applications for the accreditation of authorized supplier of tax machines.
4. The licensing of the supplier will, as authorized, only be in force after the publication of the official list by the tax authorities, which must be broadcasted in the largest circulation newspaper, as well as by other means deemed appropriate.
5. The authorized supplier of tax machines should have fiscal domicile in the Republic of Mozambique.
6. The specific requirements to be observed by the supplier are determined by the Minister who oversees the area of Finance.
Article 13
Tax Machine Supplier Obligations
The supplier of Tax Machine should:
a) Refer the tax administration a prototype of its devices, accompanied by the relevant instruction manuals which should be approved by tax authorities before distribution and sale;
b) Acquire, including importation, only tax machines made by authorized manufacturers;
c) Install, configure and enable the tax machinery in the taxpayer’s premises, interacting with the computerized system for tax machines management or in the presence of a tax administration officer;
d) Seal the equipment on supplier facilities after importation or repair, notifying, on time, the tax administration;
e) Train taxpayers for correct use of tax machines;
f) Provide the tax machines inspection bulletin to the taxpayer at the time of activation thereof;
g) Be able to sell, distribute and carry out maintenance and repair of tax machines nationwide;
h) Forward, quarterly, the tax administration data on the sale of tax machines to taxable persons, including billing information, taxpayer identification number and other relevant details;
i) Provide appropriate technical assistance to taxpayers;
j) Refer the tax administration an up-to-date list of its authorized technicians;
k) Ensure contractual arrangements with the authorized manufacturer of the equipment in order to ensure its uninterrupted supply;
l) Establish one or more service and distribution centers, with technicians properly trained, as well as spare parts and accessories stock available to taxpayers during a period not less than five years after the date on which the last batch of equipment was purchased;
m) Refer the tax authorities a report on the tax machines maintenance performed on quarterly the basis.
n) Ensure that its personnel will keep confidentiality on all taxpayer’s data records, if exposed, during the maintenance;
o) Provide tax machines install and use instructions in Portuguese language;
p) Ensure that its personnel promptly register in the inspection report, followed by immediate notification of the service and distribution center and tax administration, any fault whatsoever spotted with the tax machine, in particular:
i. Violation or erase of tax machine seal;
ii. Defects or malfunctions in accordance with this Regulation and technical specifications of tax machines;
iii. Lack of certification or registration of the equipment issued by tax administration;
iv. Tampering or attempted modification of equipment built-in data.
Article 14
Tax Machine Manufacturer
1. The tax administration shall, through public announcement, announce the beginning of the submission process of applications for accreditation of authorized manufacturers of tax machines.
2. The accreditation of the tax machine manufacturers will be only in force after an agreement signed with the tax administration.
3. The Minister who oversees the area of Finance will approve the specific requirements that must be observed by tax machines manufacturers.
Article 15
Recording of transactions
1. All transactions performed by tax machines and recorded on electronic fiscal memory, must include the total value, the rate and the amount of tax paid.
2. Without any prejudice to the applicable tax legislation, the taxable person who have wrongly or involuntarily entered data in a tax machine should print this on paper or store in appropriate digital format and keep it in a safe place for future reconciliation and rectification with the tax administration, and should also introduce the corrected data in order to issue the corresponding tax receipt to the customer.
3. Only if no other tax receipt has been so far issued as well, the previous receipt can be canceled by appropriate fiscal machine command.
4. Otherwise, the system should not allow the receipt cancellation, and in this case, a tax machine report in an appropriate format must be issued flagging in fiscal memory the reset of the current transaction.
Article 16
Storage and retention of transactional data
1. The data processing transactions carried out in fiscal machine should be stored without changes in the order of issue, for a period of five years.
2. The records referred in the preceding paragraph shall ensure:
a) Control of the integrity, accuracy and reliability of the data stored;
b) Features designed to prevent unauthorized creation of records and the detection of any alteration, destruction or damage thereof;
c) Data recovery in case of any incident;
d) Replication of readable copies of the recorded data.
Article 17
Malfunction, theft, maintenance, destruction and power cut cases
1.In case of tax machine malfunction, theft, maintenance, destruction or power cut, the taxpayer will assure its business continuity by issuing hand-written receipts stamped by typographies authorized by tax authorities, as stated in VAT Regulation, while the tax machine is inoperable.
2. The taxable person shall inform the tax authorities within a maximum period of three days, by any means available, the occurrence of prolonged power cut or tax machine malfunction, being the authorities complied to record the occurrence and provide the necessary instructions.
3. In case of event of theft or destruction of tax machines, the period referred to above is reduced to one business day, and the taxpayer should also notify the supplier.
4. Any transaction that has been processed manually in accordance with this Article shall be fully entered in tax machines, within a period no longer than thirty days, comprising all hand-written sales receipts issued, and the settlement can be grouped in batches, according to procedures determined by tax administration.
Article 18
Monitoring and Investigation
1. Tax authorities will carry out enforcement actions, ensuring proper application of this Regulation.
2. All taxpayers, suppliers, distributors and other actors may be covered this law enforcement.
3. Tax administration can also investigate any taxable person covered by this Regulation who discloses evidence of having used or manipulated tax machines violating the provisions of the applicable law.
Article 19
Offences and Penalties
The offenses and penalties must abide by the rules of the General Regime of Tax Offences Decree.
Article 20
Promotion of the Tax Receipt
1. The tax administration may launch competitions, lotteries, raffles and other forms for promotion of the tax receipt requiring by customers.
2. The contests, lotteries, raffles and other forms of promotion of the requirement of fiscal must abide by applicable legislation.
Article 21
Technical Committee
1. No longer than 180 days from the date of entry into force of this Regulation, the Tax administration should create a technical committee to advice on relevant technical matters of tax machines.
2. All Technical Committee deliberations are not bind to the law.
3. The Minister who oversees the area of Finance will approve the composition, regulation and duties of the Technical Committee.
Article 22
Transitional Provisions
1. The mandatory use of tax machines shall take effect on the first day of the month following its licensing by the tax administration, and after the clearance to transition has been granted by tax authorities.
2. The clearance to transition consists of closing any transactions made by ordinary electronic registers and safe storage of tax records electronically or by paperwork, according to the period specified in the tax legislation.
3. The taxable person who after the entry into force of this Regulation has not yet purchased the Tax Machine may issue sales receipts and invoices with ordinary cash registers, since it falls under the transitional period.
4. The electronic registers for issuing sales receipts still in use on the date this Regulation come into force shall continue to be used during the transition period in accordance with paragraph 2, Article 4 of this Regulation.
5. The transition period prior the mandatory use of tax machines will be defined by the Minister who oversees the area of Finance.
ANNEX I
GLOSSARY
For the purposes of this Regulation, the following definitions apply:
a) Inspection Bulletin – technical inspection form issued by the supplier of tax machines where are recorded all relevant aspects concerning to use of the device, maintenance actions and the resulting inspection findings;
b) Fiscal Controller – equipment which is usually connected to an ordinary electronic register or point of sale, signing electronically and storing all transactions and invoices of sales by the taxpayer;
c) Manufacturer – Tax machines manufacturer properly recognized and authorized by the tax administration;
d) Tax Audit officer – Tax Authority employee with the responsibility to check and monitor in the field or remotely the correct application of this Regulation;
e) Supplier-Entity duly licensed by the tax administration to sale tax machines in Mozambique, tested, certified and authorized by the tax administration;
f) Fiscal Printer – Tax machine with the specific purpose of printing tax and control documents, by external input commands or by an attached electronic cash register;
g) ISPC – Simplified Tax for Small Taxpayers, a kind of tax which is a Mozambican approach to Small Retailers provisions as it is in Portuguese VAT Regulation. However, has revealed not being as effective as it was supposed to be at the time of its inception;
h) VAT – (Or IVA in Portuguese) Value Added Tax;
i) Fiscal logo – Sign or a set of signs capable of being represented graphically, as a Mozambique Revenue Authority fingerprint reference for any taxpayer providing services or selling goods;
j) Fiscal Machine – electronically connected equipment, using compatible management software tax for the transmission, reception, storage and monitoring, in a consistent way, of sales or services transactions provided by the taxable person in a daily basis, which is managed and supervised by tax administration;
k) Fiscal Register – Tax machine equipped with keyboard and monitor whose operation does not necessarily require an external computer system;
l) Ordinary Register – Electronic equipment that does not comply with technical and regulatory specifications of the fiscal machine, but that can be attached to, in case of technological compatibility;
m) Fiscal Memory – special device for permanent storage of data or tax information relating to sales or services performed by the taxable person in the course of their daily business activities, being sealed and incorporated in tax machine only by authorized manufacturers or suppliers, whose recorded internal or tax data can not be tampered with for any mechanical, chemical, electromagnetic interference or even using specific malicious software;
o) PDQ Terminal – From original English “Process Data Quickly”, is an electronic device, commonly called “POS” in Mozambique, which processes payment transactions made by debit or credit card;
p) Sales Receipt – Document supply of goods and services by taxable person as referred in the current VAT Regulation;
q) Tax Receipt – A specific model of sales receipt used as proof of supplying goods and services by the taxpayer, duly printed by a tax machine;
r) Authorized Technician – Qualified Personnel from a Supplier responsible for maintaining and fix fiscal machines.
ANNEX II
CUSTOMER NOTICE
To be affixed next to Fiscal Machine according to Tax Machines Regulation Article 11, paragraph p) provisions In upper case, by handwritten or typewritten capital letters, or by computer, with of minimum font size, write the exact transcription of the statement below:
INSERT HERE: NAME OF TAXABLE PERSON OR COMERCIAL NAME, FISCAL DOMICILE AND NUIT
INSERT HERE : TAX MACHINE LICENSE NUMBER ISSUED BY TAX ADMINISTRATION
CARO CLIENTE,
NO SEU PRÓPRIO INTERESSE, EXIJA SEMPRE O
RESPECTIVO TALÃO FISCAL APÓS EFECTUAR UM
PAGAMENTO!
NO CASO DE IMPOSSIBILIDADE DO USO DESTA MÁQUINA
FISCAL, OS COLABORADORES DESTE ESTABELECIMENTO
SÓ PODEM EMITIR RECIBOS MANUALMENTE APÓS A
AUTORIZAÇÃO DO REPRESENTANTE LOCAL DA
AUTORIDADE TRIBUTÁRIA DE MOÇAMBIQUE.
DEAR CUSTOMER,
IN YOUR OWN INTEREST, ALWAYS DEMAND THE TAX
RECEIPT AFTER ANY PAYMENT!
IN CASE OF INABILITY TO USE THIS TAX MACHINE,
EMPLOYEES OF THIS ESTABLISHMENT CAN ONLY ISSUE
RECEIPTS MANUALLY AFTER THE CLEARANCE OF
MOZAMBIQUE REVENUE AUTHORITY LOCAL
REPRESENTATIVE.