Africa-Press – Mozambique. Mozambique has reviewed its Value Added Tax (VAT) Code, establishing new exemptions for exchanges of goods and services, according to official legal database Legis-PALOP+TL.
As of January 1, 2023, the VAT rate drops from 17% to 16%, and certain transfers of goods and services are exempt from VAT:
As of January 1, 2023, the following services are also exempt from VAT:
As of January 1, 2023, changes will also apply to the VAT-exempt merchandise tables applicable to the following transfers of goods:
As of January 1, 2023, the leasing of properties for commercial, industrial and service purposes, in properties located in rural areas, is no longer exempt from VAT.
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