BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//PublicWebsite//Calendario fiscal//PT
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:Tax calendar — Prós & Contas
BEGIN:VEVENT
UID:20260731-551821964@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260731
DTEND;VALUE=DATE:20260801
SUMMARY:Deliver the VAT return with payment
DESCRIPTION:Deliver the VAT return from the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows tax payable. The return is filed electronically with the Tax Authority and the VAT due is paid within the same deadline. Late filing or late payment triggers compensatory interest and the penalties provided by law. · Period 2026-06
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260731-502752891@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260731
DTEND;VALUE=DATE:20260801
SUMMARY:Monthly reporting of invoices issued (e-Declaração)
DESCRIPTION:All VAT-registered taxpayers\, except those under the ISPC regime\, must report to the Tax Authority all invoices and equivalent documents issued during the month. The listing is extracted from the AT-certified invoicing software and submitted electronically on the e-Declaração portal\, in CSV\, XLSX or XML format. Legal basis: Article 27(10) of the VAT Code. Failure to report\, or the use of non-certified software\, is subject to fines. · Period 2026-06
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260731-2117573103@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260731
DTEND;VALUE=DATE:20260801
SUMMARY:2nd Payment on Account (IRPC)
DESCRIPTION:IRPC taxpayers whose main activity is commercial\, industrial or agricultural must make the 2nd payment on account of the current year’s tax. Payments on account are due in the 7th month of the tax period\, which is July for financial years matching the calendar year. Companies with a different tax period count the months from the start of their own financial year. The amount is based on the IRPC assessed for the previous year\, net of withholding tax. Payment is made through the corresponding tax payment form.\nThe taxpayer may reduce or skip this payment on account if it concludes that the payments already made equal or exceed the tax that will be due for the year. To do so\, a request must be filed under the legal terms at least 15 days before the payment deadline. If the limitation turns out to be unjustified and tax is underpaid\, compensatory interest applies.\nLate payment or failure to pay incurs interest and the penalties provided by law. · Period 2026
CATEGORIES:IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260731-1966201249@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260731
DTEND;VALUE=DATE:20260801
SUMMARY:ISPC Payment
DESCRIPTION:Period 2026-T2
CATEGORIES:ISPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260810-1136547999@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260810
DTEND;VALUE=DATE:20260811
SUMMARY:Payment of withholding tax on digital income
DESCRIPTION:Entities with a registered office or establishment in Mozambique that pay for digital goods or services must withhold tax at source and pay it to the State. This covers\, among others\, software\, crypto-assets\, digital content\, SaaS\, cloud\, streaming and digital financial services\, particularly where the supplier is non-resident. It also covers commissions paid to electronic money agents. · Period 2026-07
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260810-1950422731@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260810
DTEND;VALUE=DATE:20260811
SUMMARY:Submission of the payroll statement and payment of contributions to INSS
DESCRIPTION:Employers registered with the Mandatory Social Security System must submit their employees’ payroll statement and pay the month’s contributions to INSS\, covering both the employer’s share and the share withheld from employees. Submission and payment are made electronically through SISSMO. If the deadline falls on a weekend or public holiday\, it moves to the next working day. Late submission or payment incurs fines and default interest. · Period 2026-07
CATEGORIES:INSS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260815-94806299@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260815
DTEND;VALUE=DATE:20260816
SUMMARY:Deliver the VAT return with no payment
DESCRIPTION:Deliver the VAT return for the operations on the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows no tax payable\, i.e. when there were no transactions or the return shows a VAT credit. Even with nothing to pay\, the return must be filed electronically with the Tax Authority within the deadline. If it is not filed\, the penalties provided by law apply. · Period 2026-07
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260820-1700013234@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260820
DTEND;VALUE=DATE:20260821
SUMMARY:Payment of IRPS and IRPC withholding tax
DESCRIPTION:Entities that pay\, or make available\, income subject to withholding tax must pay to the State the tax withheld in the previous month. This covers\, among others\, salaries\, fees\, service payments\, rents\, interest and dividends. Payment is made through the corresponding tax payment form\, stating the income paid and the IRPS and IRPC withheld. Late payment or failure to pay incurs interest and the penalties provided by law\, and the withholding entity is liable for any tax not paid over. · Period 2026-07
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260820-17104580@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260820
DTEND;VALUE=DATE:20260821
SUMMARY:Payment of Mining Production Tax
DESCRIPTION:Holders of mining rights who extract mineral products in Mozambique must assess and pay tax on the value of the products extracted in the previous month. The rate depends on the type of mineral. Payment is made through the corresponding tax payment form\, together with a return showing the quantities extracted\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2026-07
CATEGORIES:IPM
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260820-1375729428@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260820
DTEND;VALUE=DATE:20260821
SUMMARY:Payment of Stamp Duty
DESCRIPTION:Entities that assess Stamp Duty must pay to the State the duty assessed in the previous month. This includes\, among others\, credit institutions\, insurers\, notaries\, registry offices and companies that enter into contracts\, grant credit\, issue guarantees or carry out other transactions subject to stamp duty. Payment is made through the corresponding tax payment form\, stating the transactions and the duty assessed under each item of the Table. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2026-07
CATEGORIES:IS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260820-625447290@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260820
DTEND;VALUE=DATE:20260821
SUMMARY:Payment of Petroleum Production Tax
DESCRIPTION:Oil and natural gas concessionaires must assess and pay tax on the value of the crude oil and natural gas produced in the concession area in the previous month. The rate differs for crude oil and for natural gas. The tax is paid in cash or\, where the State so decides\, in kind. Each assessment is accompanied by a return showing the quantities produced\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2026-07
CATEGORIES:IPP
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260831-1537498770@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260831
DTEND;VALUE=DATE:20260901
SUMMARY:Monthly reporting of invoices issued (e-Declaração)
DESCRIPTION:All VAT-registered taxpayers\, except those under the ISPC regime\, must report to the Tax Authority all invoices and equivalent documents issued during the month. The listing is extracted from the AT-certified invoicing software and submitted electronically on the e-Declaração portal\, in CSV\, XLSX or XML format. Legal basis: Article 27(10) of the VAT Code. Failure to report\, or the use of non-certified software\, is subject to fines. · Period 2026-07
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260831-78769072@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260831
DTEND;VALUE=DATE:20260901
SUMMARY:Deliver the VAT return with payment
DESCRIPTION:Deliver the VAT return from the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows tax payable. The return is filed electronically with the Tax Authority and the VAT due is paid within the same deadline. Late filing or late payment triggers compensatory interest and the penalties provided by law. · Period 2026-07
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260831-1126385323@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260831
DTEND;VALUE=DATE:20260901
SUMMARY:2nd IRPC Special Payment on Account
DESCRIPTION:IRPC taxpayers whose main activity is commercial\, industrial or agricultural must make the special payment on account. The PEC is paid in the 8th month of the tax period\, which is August for financial years matching the calendar year. Companies with a different tax period count the months from the start of their own financial year. The amount is based on the previous year’s turnover\, subject to the minimum and maximum limits set by law\, less the payments on account made in the previous year. The PEC is deducted from the IRPC assessed in the income tax return for the same year or for following years\, under the terms of the law. Payment is made through the corresponding tax payment form. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2026
CATEGORIES:IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260910-1030320699@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260910
DTEND;VALUE=DATE:20260911
SUMMARY:Payment of withholding tax on digital income
DESCRIPTION:Entities with a registered office or establishment in Mozambique that pay for digital goods or services must withhold tax at source and pay it to the State. This covers\, among others\, software\, crypto-assets\, digital content\, SaaS\, cloud\, streaming and digital financial services\, particularly where the supplier is non-resident. It also covers commissions paid to electronic money agents. · Period 2026-08
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260910-17872186@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260910
DTEND;VALUE=DATE:20260911
SUMMARY:Submission of the payroll statement and payment of contributions to INSS
DESCRIPTION:Employers registered with the Mandatory Social Security System must submit their employees’ payroll statement and pay the month’s contributions to INSS\, covering both the employer’s share and the share withheld from employees. Submission and payment are made electronically through SISSMO. If the deadline falls on a weekend or public holiday\, it moves to the next working day. Late submission or payment incurs fines and default interest. · Period 2026-08
CATEGORIES:INSS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260915-601630441@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260915
DTEND;VALUE=DATE:20260916
SUMMARY:Deliver the VAT return with no payment
DESCRIPTION:Deliver the VAT return for the operations on the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows no tax payable\, i.e. when there were no transactions or the return shows a VAT credit. Even with nothing to pay\, the return must be filed electronically with the Tax Authority within the deadline. If it is not filed\, the penalties provided by law apply. · Period 2026-08
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260920-145758440@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Payment of Mining Production Tax
DESCRIPTION:Holders of mining rights who extract mineral products in Mozambique must assess and pay tax on the value of the products extracted in the previous month. The rate depends on the type of mineral. Payment is made through the corresponding tax payment form\, together with a return showing the quantities extracted\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2026-08
CATEGORIES:IPM
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260920-176305710@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Payment of Petroleum Production Tax
DESCRIPTION:Oil and natural gas concessionaires must assess and pay tax on the value of the crude oil and natural gas produced in the concession area in the previous month. The rate differs for crude oil and for natural gas. The tax is paid in cash or\, where the State so decides\, in kind. Each assessment is accompanied by a return showing the quantities produced\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2026-08
CATEGORIES:IPP
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260920-1368153021@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Payment of Stamp Duty
DESCRIPTION:Entities that assess Stamp Duty must pay to the State the duty assessed in the previous month. This includes\, among others\, credit institutions\, insurers\, notaries\, registry offices and companies that enter into contracts\, grant credit\, issue guarantees or carry out other transactions subject to stamp duty. Payment is made through the corresponding tax payment form\, stating the transactions and the duty assessed under each item of the Table. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2026-08
CATEGORIES:IS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260920-16858944@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Payment of IRPS and IRPC withholding tax
DESCRIPTION:Entities that pay\, or make available\, income subject to withholding tax must pay to the State the tax withheld in the previous month. This covers\, among others\, salaries\, fees\, service payments\, rents\, interest and dividends. Payment is made through the corresponding tax payment form\, stating the income paid and the IRPS and IRPC withheld. Late payment or failure to pay incurs interest and the penalties provided by law\, and the withholding entity is liable for any tax not paid over. · Period 2026-08
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260930-166934147@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260930
DTEND;VALUE=DATE:20261001
SUMMARY:Deliver the VAT return with payment
DESCRIPTION:Deliver the VAT return from the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows tax payable. The return is filed electronically with the Tax Authority and the VAT due is paid within the same deadline. Late filing or late payment triggers compensatory interest and the penalties provided by law. · Period 2026-08
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260930-72064578@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260930
DTEND;VALUE=DATE:20261001
SUMMARY:Monthly reporting of invoices issued (e-Declaração)
DESCRIPTION:All VAT-registered taxpayers\, except those under the ISPC regime\, must report to the Tax Authority all invoices and equivalent documents issued during the month. The listing is extracted from the AT-certified invoicing software and submitted electronically on the e-Declaração portal\, in CSV\, XLSX or XML format. Legal basis: Article 27(10) of the VAT Code. Failure to report\, or the use of non-certified software\, is subject to fines. · Period 2026-08
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20260930-1817288905@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20260930
DTEND;VALUE=DATE:20261001
SUMMARY:3nd Payment on Account (IRPC)
DESCRIPTION:IRPC taxpayers whose main activity is commercial\, industrial or agricultural must make the 3nd payment on account of the current year’s tax. Payments on account are due in the 9th month of the tax period\, which is September for financial years matching the calendar year. Companies with a different tax period count the months from the start of their own financial year. The amount is based on the IRPC assessed for the previous year\, net of withholding tax. Payment is made through the corresponding tax payment form.\nThe taxpayer may reduce or skip this payment on account if it concludes that the payments already made equal or exceed the tax that will be due for the year. To do so\, a request must be filed under the legal terms at least 15 days before the payment deadline. If the limitation turns out to be unjustified and tax is underpaid\, compensatory interest applies.\nLate payment or failure to pay incurs interest and the penalties provided by law. · Period 2026
CATEGORIES:IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261010-1650341879@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261010
DTEND;VALUE=DATE:20261011
SUMMARY:Payment of withholding tax on digital income
DESCRIPTION:Entities with a registered office or establishment in Mozambique that pay for digital goods or services must withhold tax at source and pay it to the State. This covers\, among others\, software\, crypto-assets\, digital content\, SaaS\, cloud\, streaming and digital financial services\, particularly where the supplier is non-resident. It also covers commissions paid to electronic money agents. · Period 2026-09
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261010-1609741908@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261010
DTEND;VALUE=DATE:20261011
SUMMARY:Submission of the payroll statement and payment of contributions to INSS
DESCRIPTION:Employers registered with the Mandatory Social Security System must submit their employees’ payroll statement and pay the month’s contributions to INSS\, covering both the employer’s share and the share withheld from employees. Submission and payment are made electronically through SISSMO. If the deadline falls on a weekend or public holiday\, it moves to the next working day. Late submission or payment incurs fines and default interest. · Period 2026-09
CATEGORIES:INSS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261015-171415274@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261015
DTEND;VALUE=DATE:20261016
SUMMARY:Deliver the VAT return with no payment
DESCRIPTION:Deliver the VAT return for the operations on the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows no tax payable\, i.e. when there were no transactions or the return shows a VAT credit. Even with nothing to pay\, the return must be filed electronically with the Tax Authority within the deadline. If it is not filed\, the penalties provided by law apply. · Period 2026-09
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261020-295897489@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261020
DTEND;VALUE=DATE:20261021
SUMMARY:Payment of Stamp Duty
DESCRIPTION:Entities that assess Stamp Duty must pay to the State the duty assessed in the previous month. This includes\, among others\, credit institutions\, insurers\, notaries\, registry offices and companies that enter into contracts\, grant credit\, issue guarantees or carry out other transactions subject to stamp duty. Payment is made through the corresponding tax payment form\, stating the transactions and the duty assessed under each item of the Table. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2026-09
CATEGORIES:IS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261020-663809879@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261020
DTEND;VALUE=DATE:20261021
SUMMARY:Payment of Mining Production Tax
DESCRIPTION:Holders of mining rights who extract mineral products in Mozambique must assess and pay tax on the value of the products extracted in the previous month. The rate depends on the type of mineral. Payment is made through the corresponding tax payment form\, together with a return showing the quantities extracted\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2026-09
CATEGORIES:IPM
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261020-247297205@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261020
DTEND;VALUE=DATE:20261021
SUMMARY:Payment of Petroleum Production Tax
DESCRIPTION:Oil and natural gas concessionaires must assess and pay tax on the value of the crude oil and natural gas produced in the concession area in the previous month. The rate differs for crude oil and for natural gas. The tax is paid in cash or\, where the State so decides\, in kind. Each assessment is accompanied by a return showing the quantities produced\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2026-09
CATEGORIES:IPP
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261020-719713084@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261020
DTEND;VALUE=DATE:20261021
SUMMARY:Payment of IRPS and IRPC withholding tax
DESCRIPTION:Entities that pay\, or make available\, income subject to withholding tax must pay to the State the tax withheld in the previous month. This covers\, among others\, salaries\, fees\, service payments\, rents\, interest and dividends. Payment is made through the corresponding tax payment form\, stating the income paid and the IRPS and IRPC withheld. Late payment or failure to pay incurs interest and the penalties provided by law\, and the withholding entity is liable for any tax not paid over. · Period 2026-09
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261031-520741639@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
SUMMARY:ISPC Payment
DESCRIPTION:Period 2026-T3
CATEGORIES:ISPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261031-1678653800@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
SUMMARY:Deliver the VAT return with payment
DESCRIPTION:Deliver the VAT return from the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows tax payable. The return is filed electronically with the Tax Authority and the VAT due is paid within the same deadline. Late filing or late payment triggers compensatory interest and the penalties provided by law. · Period 2026-09
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261031-275872574@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
SUMMARY:Monthly reporting of invoices issued (e-Declaração)
DESCRIPTION:All VAT-registered taxpayers\, except those under the ISPC regime\, must report to the Tax Authority all invoices and equivalent documents issued during the month. The listing is extracted from the AT-certified invoicing software and submitted electronically on the e-Declaração portal\, in CSV\, XLSX or XML format. Legal basis: Article 27(10) of the VAT Code. Failure to report\, or the use of non-certified software\, is subject to fines. · Period 2026-09
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261031-590801428@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
SUMMARY:3rd IRPC Special Payment on Account
DESCRIPTION:IRPC taxpayers whose main activity is commercial\, industrial or agricultural must make the special payment on account. The PEC is paid in the 10th month of the tax period\, which is October for financial years matching the calendar year. Companies with a different tax period count the months from the start of their own financial year. The amount is based on the previous year’s turnover\, subject to the minimum and maximum limits set by law\, less the payments on account made in the previous year. The PEC is deducted from the IRPC assessed in the income tax return for the same year or for following years\, under the terms of the law. Payment is made through the corresponding tax payment form. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2026
CATEGORIES:IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261110-208251977@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261110
DTEND;VALUE=DATE:20261111
SUMMARY:Submission of the payroll statement and payment of contributions to INSS
DESCRIPTION:Employers registered with the Mandatory Social Security System must submit their employees’ payroll statement and pay the month’s contributions to INSS\, covering both the employer’s share and the share withheld from employees. Submission and payment are made electronically through SISSMO. If the deadline falls on a weekend or public holiday\, it moves to the next working day. Late submission or payment incurs fines and default interest. · Period 2026-10
CATEGORIES:INSS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261110-908402856@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261110
DTEND;VALUE=DATE:20261111
SUMMARY:Payment of withholding tax on digital income
DESCRIPTION:Entities with a registered office or establishment in Mozambique that pay for digital goods or services must withhold tax at source and pay it to the State. This covers\, among others\, software\, crypto-assets\, digital content\, SaaS\, cloud\, streaming and digital financial services\, particularly where the supplier is non-resident. It also covers commissions paid to electronic money agents. · Period 2026-10
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261115-1638212996@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261115
DTEND;VALUE=DATE:20261116
SUMMARY:Deliver the VAT return with no payment
DESCRIPTION:Deliver the VAT return for the operations on the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows no tax payable\, i.e. when there were no transactions or the return shows a VAT credit. Even with nothing to pay\, the return must be filed electronically with the Tax Authority within the deadline. If it is not filed\, the penalties provided by law apply. · Period 2026-10
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261120-1179976699@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261120
DTEND;VALUE=DATE:20261121
SUMMARY:Payment of Mining Production Tax
DESCRIPTION:Holders of mining rights who extract mineral products in Mozambique must assess and pay tax on the value of the products extracted in the previous month. The rate depends on the type of mineral. Payment is made through the corresponding tax payment form\, together with a return showing the quantities extracted\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2026-10
CATEGORIES:IPM
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261120-83790931@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261120
DTEND;VALUE=DATE:20261121
SUMMARY:Payment of Petroleum Production Tax
DESCRIPTION:Oil and natural gas concessionaires must assess and pay tax on the value of the crude oil and natural gas produced in the concession area in the previous month. The rate differs for crude oil and for natural gas. The tax is paid in cash or\, where the State so decides\, in kind. Each assessment is accompanied by a return showing the quantities produced\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2026-10
CATEGORIES:IPP
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261120-1291159105@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261120
DTEND;VALUE=DATE:20261121
SUMMARY:Payment of Stamp Duty
DESCRIPTION:Entities that assess Stamp Duty must pay to the State the duty assessed in the previous month. This includes\, among others\, credit institutions\, insurers\, notaries\, registry offices and companies that enter into contracts\, grant credit\, issue guarantees or carry out other transactions subject to stamp duty. Payment is made through the corresponding tax payment form\, stating the transactions and the duty assessed under each item of the Table. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2026-10
CATEGORIES:IS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261120-1775022071@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261120
DTEND;VALUE=DATE:20261121
SUMMARY:Payment of IRPS and IRPC withholding tax
DESCRIPTION:Entities that pay\, or make available\, income subject to withholding tax must pay to the State the tax withheld in the previous month. This covers\, among others\, salaries\, fees\, service payments\, rents\, interest and dividends. Payment is made through the corresponding tax payment form\, stating the income paid and the IRPS and IRPC withheld. Late payment or failure to pay incurs interest and the penalties provided by law\, and the withholding entity is liable for any tax not paid over. · Period 2026-10
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261130-738223672@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261130
DTEND;VALUE=DATE:20261201
SUMMARY:Deliver the VAT return with payment
DESCRIPTION:Deliver the VAT return from the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows tax payable. The return is filed electronically with the Tax Authority and the VAT due is paid within the same deadline. Late filing or late payment triggers compensatory interest and the penalties provided by law. · Period 2026-10
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261130-208953860@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261130
DTEND;VALUE=DATE:20261201
SUMMARY:Monthly reporting of invoices issued (e-Declaração)
DESCRIPTION:All VAT-registered taxpayers\, except those under the ISPC regime\, must report to the Tax Authority all invoices and equivalent documents issued during the month. The listing is extracted from the AT-certified invoicing software and submitted electronically on the e-Declaração portal\, in CSV\, XLSX or XML format. Legal basis: Article 27(10) of the VAT Code. Failure to report\, or the use of non-certified software\, is subject to fines. · Period 2026-10
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261210-1584345300@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261210
DTEND;VALUE=DATE:20261211
SUMMARY:Submission of the payroll statement and payment of contributions to INSS
DESCRIPTION:Employers registered with the Mandatory Social Security System must submit their employees’ payroll statement and pay the month’s contributions to INSS\, covering both the employer’s share and the share withheld from employees. Submission and payment are made electronically through SISSMO. If the deadline falls on a weekend or public holiday\, it moves to the next working day. Late submission or payment incurs fines and default interest. · Period 2026-11
CATEGORIES:INSS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261210-27840598@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261210
DTEND;VALUE=DATE:20261211
SUMMARY:Payment of withholding tax on digital income
DESCRIPTION:Entities with a registered office or establishment in Mozambique that pay for digital goods or services must withhold tax at source and pay it to the State. This covers\, among others\, software\, crypto-assets\, digital content\, SaaS\, cloud\, streaming and digital financial services\, particularly where the supplier is non-resident. It also covers commissions paid to electronic money agents. · Period 2026-11
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261215-1972323302@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261215
DTEND;VALUE=DATE:20261216
SUMMARY:Deliver the VAT return with no payment
DESCRIPTION:Deliver the VAT return for the operations on the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows no tax payable\, i.e. when there were no transactions or the return shows a VAT credit. Even with nothing to pay\, the return must be filed electronically with the Tax Authority within the deadline. If it is not filed\, the penalties provided by law apply. · Period 2026-11
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261220-1592794786@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261220
DTEND;VALUE=DATE:20261221
SUMMARY:Payment of IRPS and IRPC withholding tax
DESCRIPTION:Entities that pay\, or make available\, income subject to withholding tax must pay to the State the tax withheld in the previous month. This covers\, among others\, salaries\, fees\, service payments\, rents\, interest and dividends. Payment is made through the corresponding tax payment form\, stating the income paid and the IRPS and IRPC withheld. Late payment or failure to pay incurs interest and the penalties provided by law\, and the withholding entity is liable for any tax not paid over. · Period 2026-11
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261220-206413822@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261220
DTEND;VALUE=DATE:20261221
SUMMARY:Payment of Stamp Duty
DESCRIPTION:Entities that assess Stamp Duty must pay to the State the duty assessed in the previous month. This includes\, among others\, credit institutions\, insurers\, notaries\, registry offices and companies that enter into contracts\, grant credit\, issue guarantees or carry out other transactions subject to stamp duty. Payment is made through the corresponding tax payment form\, stating the transactions and the duty assessed under each item of the Table. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2026-11
CATEGORIES:IS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261220-1957229553@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261220
DTEND;VALUE=DATE:20261221
SUMMARY:Payment of Mining Production Tax
DESCRIPTION:Holders of mining rights who extract mineral products in Mozambique must assess and pay tax on the value of the products extracted in the previous month. The rate depends on the type of mineral. Payment is made through the corresponding tax payment form\, together with a return showing the quantities extracted\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2026-11
CATEGORIES:IPM
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261220-84203954@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261220
DTEND;VALUE=DATE:20261221
SUMMARY:Payment of Petroleum Production Tax
DESCRIPTION:Oil and natural gas concessionaires must assess and pay tax on the value of the crude oil and natural gas produced in the concession area in the previous month. The rate differs for crude oil and for natural gas. The tax is paid in cash or\, where the State so decides\, in kind. Each assessment is accompanied by a return showing the quantities produced\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2026-11
CATEGORIES:IPP
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261231-135881774@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261231
DTEND;VALUE=DATE:20270101
SUMMARY:Monthly reporting of invoices issued (e-Declaração)
DESCRIPTION:All VAT-registered taxpayers\, except those under the ISPC regime\, must report to the Tax Authority all invoices and equivalent documents issued during the month. The listing is extracted from the AT-certified invoicing software and submitted electronically on the e-Declaração portal\, in CSV\, XLSX or XML format. Legal basis: Article 27(10) of the VAT Code. Failure to report\, or the use of non-certified software\, is subject to fines. · Period 2026-11
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261231-1522137027@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20261231
DTEND;VALUE=DATE:20270101
SUMMARY:Deliver the VAT return with payment
DESCRIPTION:Deliver the VAT return from the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows tax payable. The return is filed electronically with the Tax Authority and the VAT due is paid within the same deadline. Late filing or late payment triggers compensatory interest and the penalties provided by law. · Period 2026-11
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270110-1135223112@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270110
DTEND;VALUE=DATE:20270111
SUMMARY:Payment of withholding tax on digital income
DESCRIPTION:Entities with a registered office or establishment in Mozambique that pay for digital goods or services must withhold tax at source and pay it to the State. This covers\, among others\, software\, crypto-assets\, digital content\, SaaS\, cloud\, streaming and digital financial services\, particularly where the supplier is non-resident. It also covers commissions paid to electronic money agents. · Period 2026-12
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270110-1577780561@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270110
DTEND;VALUE=DATE:20270111
SUMMARY:Submission of the payroll statement and payment of contributions to INSS
DESCRIPTION:Employers registered with the Mandatory Social Security System must submit their employees’ payroll statement and pay the month’s contributions to INSS\, covering both the employer’s share and the share withheld from employees. Submission and payment are made electronically through SISSMO. If the deadline falls on a weekend or public holiday\, it moves to the next working day. Late submission or payment incurs fines and default interest. · Period 2026-12
CATEGORIES:INSS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270115-270549439@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270115
DTEND;VALUE=DATE:20270116
SUMMARY:Deliver the VAT return with no payment
DESCRIPTION:Deliver the VAT return for the operations on the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows no tax payable\, i.e. when there were no transactions or the return shows a VAT credit. Even with nothing to pay\, the return must be filed electronically with the Tax Authority within the deadline. If it is not filed\, the penalties provided by law apply. · Period 2026-12
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270120-766279454@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270120
DTEND;VALUE=DATE:20270121
SUMMARY:Payment of Petroleum Production Tax
DESCRIPTION:Oil and natural gas concessionaires must assess and pay tax on the value of the crude oil and natural gas produced in the concession area in the previous month. The rate differs for crude oil and for natural gas. The tax is paid in cash or\, where the State so decides\, in kind. Each assessment is accompanied by a return showing the quantities produced\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2026-12
CATEGORIES:IPP
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270120-1568892652@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270120
DTEND;VALUE=DATE:20270121
SUMMARY:Payment of Mining Production Tax
DESCRIPTION:Holders of mining rights who extract mineral products in Mozambique must assess and pay tax on the value of the products extracted in the previous month. The rate depends on the type of mineral. Payment is made through the corresponding tax payment form\, together with a return showing the quantities extracted\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2026-12
CATEGORIES:IPM
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270120-1758707907@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270120
DTEND;VALUE=DATE:20270121
SUMMARY:Payment of IRPS and IRPC withholding tax
DESCRIPTION:Entities that pay\, or make available\, income subject to withholding tax must pay to the State the tax withheld in the previous month. This covers\, among others\, salaries\, fees\, service payments\, rents\, interest and dividends. Payment is made through the corresponding tax payment form\, stating the income paid and the IRPS and IRPC withheld. Late payment or failure to pay incurs interest and the penalties provided by law\, and the withholding entity is liable for any tax not paid over. · Period 2026-12
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270120-1867847668@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270120
DTEND;VALUE=DATE:20270121
SUMMARY:Payment of Stamp Duty
DESCRIPTION:Entities that assess Stamp Duty must pay to the State the duty assessed in the previous month. This includes\, among others\, credit institutions\, insurers\, notaries\, registry offices and companies that enter into contracts\, grant credit\, issue guarantees or carry out other transactions subject to stamp duty. Payment is made through the corresponding tax payment form\, stating the transactions and the duty assessed under each item of the Table. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2026-12
CATEGORIES:IS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270131-1488448150@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270131
DTEND;VALUE=DATE:20270201
SUMMARY:ISPC Payment
DESCRIPTION:Period 2026-T4
CATEGORIES:ISPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270131-56913655@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270131
DTEND;VALUE=DATE:20270201
SUMMARY:Deliver the VAT return with payment
DESCRIPTION:Deliver the VAT return from the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows tax payable. The return is filed electronically with the Tax Authority and the VAT due is paid within the same deadline. Late filing or late payment triggers compensatory interest and the penalties provided by law. · Period 2026-12
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270131-1896939061@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270131
DTEND;VALUE=DATE:20270201
SUMMARY:Monthly reporting of invoices issued (e-Declaração)
DESCRIPTION:All VAT-registered taxpayers\, except those under the ISPC regime\, must report to the Tax Authority all invoices and equivalent documents issued during the month. The listing is extracted from the AT-certified invoicing software and submitted electronically on the e-Declaração portal\, in CSV\, XLSX or XML format. Legal basis: Article 27(10) of the VAT Code. Failure to report\, or the use of non-certified software\, is subject to fines. · Period 2026-12
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270210-1459180097@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270210
DTEND;VALUE=DATE:20270211
SUMMARY:Submission of the payroll statement and payment of contributions to INSS
DESCRIPTION:Employers registered with the Mandatory Social Security System must submit their employees’ payroll statement and pay the month’s contributions to INSS\, covering both the employer’s share and the share withheld from employees. Submission and payment are made electronically through SISSMO. If the deadline falls on a weekend or public holiday\, it moves to the next working day. Late submission or payment incurs fines and default interest. · Period 2027-01
CATEGORIES:INSS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270210-520977767@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270210
DTEND;VALUE=DATE:20270211
SUMMARY:Payment of withholding tax on digital income
DESCRIPTION:Entities with a registered office or establishment in Mozambique that pay for digital goods or services must withhold tax at source and pay it to the State. This covers\, among others\, software\, crypto-assets\, digital content\, SaaS\, cloud\, streaming and digital financial services\, particularly where the supplier is non-resident. It also covers commissions paid to electronic money agents. · Period 2027-01
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270215-1939697967@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270215
DTEND;VALUE=DATE:20270216
SUMMARY:Deliver the VAT return with no payment
DESCRIPTION:Deliver the VAT return for the operations on the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows no tax payable\, i.e. when there were no transactions or the return shows a VAT credit. Even with nothing to pay\, the return must be filed electronically with the Tax Authority within the deadline. If it is not filed\, the penalties provided by law apply. · Period 2027-01
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270220-468599736@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270220
DTEND;VALUE=DATE:20270221
SUMMARY:Payment of Mining Production Tax
DESCRIPTION:Holders of mining rights who extract mineral products in Mozambique must assess and pay tax on the value of the products extracted in the previous month. The rate depends on the type of mineral. Payment is made through the corresponding tax payment form\, together with a return showing the quantities extracted\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-01
CATEGORIES:IPM
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270220-1144657004@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270220
DTEND;VALUE=DATE:20270221
SUMMARY:Payment of Stamp Duty
DESCRIPTION:Entities that assess Stamp Duty must pay to the State the duty assessed in the previous month. This includes\, among others\, credit institutions\, insurers\, notaries\, registry offices and companies that enter into contracts\, grant credit\, issue guarantees or carry out other transactions subject to stamp duty. Payment is made through the corresponding tax payment form\, stating the transactions and the duty assessed under each item of the Table. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-01
CATEGORIES:IS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270220-1135989736@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270220
DTEND;VALUE=DATE:20270221
SUMMARY:Payment of Petroleum Production Tax
DESCRIPTION:Oil and natural gas concessionaires must assess and pay tax on the value of the crude oil and natural gas produced in the concession area in the previous month. The rate differs for crude oil and for natural gas. The tax is paid in cash or\, where the State so decides\, in kind. Each assessment is accompanied by a return showing the quantities produced\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-01
CATEGORIES:IPP
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270220-2048609636@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270220
DTEND;VALUE=DATE:20270221
SUMMARY:Payment of IRPS and IRPC withholding tax
DESCRIPTION:Entities that pay\, or make available\, income subject to withholding tax must pay to the State the tax withheld in the previous month. This covers\, among others\, salaries\, fees\, service payments\, rents\, interest and dividends. Payment is made through the corresponding tax payment form\, stating the income paid and the IRPS and IRPC withheld. Late payment or failure to pay incurs interest and the penalties provided by law\, and the withholding entity is liable for any tax not paid over. · Period 2027-01
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270228-246925106@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270228
DTEND;VALUE=DATE:20270301
SUMMARY:Deliver the VAT return with payment
DESCRIPTION:Deliver the VAT return from the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows tax payable. The return is filed electronically with the Tax Authority and the VAT due is paid within the same deadline. Late filing or late payment triggers compensatory interest and the penalties provided by law. · Period 2027-01
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270228-1678128646@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270228
DTEND;VALUE=DATE:20270301
SUMMARY:Monthly reporting of invoices issued (e-Declaração)
DESCRIPTION:All VAT-registered taxpayers\, except those under the ISPC regime\, must report to the Tax Authority all invoices and equivalent documents issued during the month. The listing is extracted from the AT-certified invoicing software and submitted electronically on the e-Declaração portal\, in CSV\, XLSX or XML format. Legal basis: Article 27(10) of the VAT Code. Failure to report\, or the use of non-certified software\, is subject to fines. · Period 2027-01
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270310-985034391@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270310
DTEND;VALUE=DATE:20270311
SUMMARY:Payment of withholding tax on digital income
DESCRIPTION:Entities with a registered office or establishment in Mozambique that pay for digital goods or services must withhold tax at source and pay it to the State. This covers\, among others\, software\, crypto-assets\, digital content\, SaaS\, cloud\, streaming and digital financial services\, particularly where the supplier is non-resident. It also covers commissions paid to electronic money agents. · Period 2027-02
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270310-935189509@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270310
DTEND;VALUE=DATE:20270311
SUMMARY:Submission of the payroll statement and payment of contributions to INSS
DESCRIPTION:Employers registered with the Mandatory Social Security System must submit their employees’ payroll statement and pay the month’s contributions to INSS\, covering both the employer’s share and the share withheld from employees. Submission and payment are made electronically through SISSMO. If the deadline falls on a weekend or public holiday\, it moves to the next working day. Late submission or payment incurs fines and default interest. · Period 2027-02
CATEGORIES:INSS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270315-609942644@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270315
DTEND;VALUE=DATE:20270316
SUMMARY:Deliver the VAT return with no payment
DESCRIPTION:Deliver the VAT return for the operations on the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows no tax payable\, i.e. when there were no transactions or the return shows a VAT credit. Even with nothing to pay\, the return must be filed electronically with the Tax Authority within the deadline. If it is not filed\, the penalties provided by law apply. · Period 2027-02
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270320-1829420961@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270320
DTEND;VALUE=DATE:20270321
SUMMARY:Payment of Mining Production Tax
DESCRIPTION:Holders of mining rights who extract mineral products in Mozambique must assess and pay tax on the value of the products extracted in the previous month. The rate depends on the type of mineral. Payment is made through the corresponding tax payment form\, together with a return showing the quantities extracted\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-02
CATEGORIES:IPM
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270320-67666167@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270320
DTEND;VALUE=DATE:20270321
SUMMARY:Payment of Stamp Duty
DESCRIPTION:Entities that assess Stamp Duty must pay to the State the duty assessed in the previous month. This includes\, among others\, credit institutions\, insurers\, notaries\, registry offices and companies that enter into contracts\, grant credit\, issue guarantees or carry out other transactions subject to stamp duty. Payment is made through the corresponding tax payment form\, stating the transactions and the duty assessed under each item of the Table. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-02
CATEGORIES:IS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270320-1450850189@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270320
DTEND;VALUE=DATE:20270321
SUMMARY:Payment of IRPS and IRPC withholding tax
DESCRIPTION:Entities that pay\, or make available\, income subject to withholding tax must pay to the State the tax withheld in the previous month. This covers\, among others\, salaries\, fees\, service payments\, rents\, interest and dividends. Payment is made through the corresponding tax payment form\, stating the income paid and the IRPS and IRPC withheld. Late payment or failure to pay incurs interest and the penalties provided by law\, and the withholding entity is liable for any tax not paid over. · Period 2027-02
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270320-1908269135@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270320
DTEND;VALUE=DATE:20270321
SUMMARY:Payment of Petroleum Production Tax
DESCRIPTION:Oil and natural gas concessionaires must assess and pay tax on the value of the crude oil and natural gas produced in the concession area in the previous month. The rate differs for crude oil and for natural gas. The tax is paid in cash or\, where the State so decides\, in kind. Each assessment is accompanied by a return showing the quantities produced\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-02
CATEGORIES:IPP
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270331-15614337@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270331
DTEND;VALUE=DATE:20270401
SUMMARY:Monthly reporting of invoices issued (e-Declaração)
DESCRIPTION:All VAT-registered taxpayers\, except those under the ISPC regime\, must report to the Tax Authority all invoices and equivalent documents issued during the month. The listing is extracted from the AT-certified invoicing software and submitted electronically on the e-Declaração portal\, in CSV\, XLSX or XML format. Legal basis: Article 27(10) of the VAT Code. Failure to report\, or the use of non-certified software\, is subject to fines. · Period 2027-02
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270331-1473048036@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270331
DTEND;VALUE=DATE:20270401
SUMMARY:Deliver the VAT return with payment
DESCRIPTION:Deliver the VAT return from the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows tax payable. The return is filed electronically with the Tax Authority and the VAT due is paid within the same deadline. Late filing or late payment triggers compensatory interest and the penalties provided by law. · Period 2027-02
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270410-1330641481@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270410
DTEND;VALUE=DATE:20270411
SUMMARY:Submission of the payroll statement and payment of contributions to INSS
DESCRIPTION:Employers registered with the Mandatory Social Security System must submit their employees’ payroll statement and pay the month’s contributions to INSS\, covering both the employer’s share and the share withheld from employees. Submission and payment are made electronically through SISSMO. If the deadline falls on a weekend or public holiday\, it moves to the next working day. Late submission or payment incurs fines and default interest. · Period 2027-03
CATEGORIES:INSS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270410-189556748@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270410
DTEND;VALUE=DATE:20270411
SUMMARY:Payment of withholding tax on digital income
DESCRIPTION:Entities with a registered office or establishment in Mozambique that pay for digital goods or services must withhold tax at source and pay it to the State. This covers\, among others\, software\, crypto-assets\, digital content\, SaaS\, cloud\, streaming and digital financial services\, particularly where the supplier is non-resident. It also covers commissions paid to electronic money agents. · Period 2027-03
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270415-986832434@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270415
DTEND;VALUE=DATE:20270416
SUMMARY:Deliver the VAT return with no payment
DESCRIPTION:Deliver the VAT return for the operations on the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows no tax payable\, i.e. when there were no transactions or the return shows a VAT credit. Even with nothing to pay\, the return must be filed electronically with the Tax Authority within the deadline. If it is not filed\, the penalties provided by law apply. · Period 2027-03
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270420-2008951361@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270420
DTEND;VALUE=DATE:20270421
SUMMARY:Payment of Petroleum Production Tax
DESCRIPTION:Oil and natural gas concessionaires must assess and pay tax on the value of the crude oil and natural gas produced in the concession area in the previous month. The rate differs for crude oil and for natural gas. The tax is paid in cash or\, where the State so decides\, in kind. Each assessment is accompanied by a return showing the quantities produced\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-03
CATEGORIES:IPP
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270420-1584839218@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270420
DTEND;VALUE=DATE:20270421
SUMMARY:Payment of Mining Production Tax
DESCRIPTION:Holders of mining rights who extract mineral products in Mozambique must assess and pay tax on the value of the products extracted in the previous month. The rate depends on the type of mineral. Payment is made through the corresponding tax payment form\, together with a return showing the quantities extracted\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-03
CATEGORIES:IPM
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270420-350948839@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270420
DTEND;VALUE=DATE:20270421
SUMMARY:Payment of IRPS and IRPC withholding tax
DESCRIPTION:Entities that pay\, or make available\, income subject to withholding tax must pay to the State the tax withheld in the previous month. This covers\, among others\, salaries\, fees\, service payments\, rents\, interest and dividends. Payment is made through the corresponding tax payment form\, stating the income paid and the IRPS and IRPC withheld. Late payment or failure to pay incurs interest and the penalties provided by law\, and the withholding entity is liable for any tax not paid over. · Period 2027-03
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270420-205766961@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270420
DTEND;VALUE=DATE:20270421
SUMMARY:Payment of Stamp Duty
DESCRIPTION:Entities that assess Stamp Duty must pay to the State the duty assessed in the previous month. This includes\, among others\, credit institutions\, insurers\, notaries\, registry offices and companies that enter into contracts\, grant credit\, issue guarantees or carry out other transactions subject to stamp duty. Payment is made through the corresponding tax payment form\, stating the transactions and the duty assessed under each item of the Table. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-03
CATEGORIES:IS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270430-1496048679@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270430
DTEND;VALUE=DATE:20270501
SUMMARY:Deliver the VAT return with payment
DESCRIPTION:Deliver the VAT return from the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows tax payable. The return is filed electronically with the Tax Authority and the VAT due is paid within the same deadline. Late filing or late payment triggers compensatory interest and the penalties provided by law. · Period 2027-03
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270430-1786943911@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270430
DTEND;VALUE=DATE:20270501
SUMMARY:Monthly reporting of invoices issued (e-Declaração)
DESCRIPTION:All VAT-registered taxpayers\, except those under the ISPC regime\, must report to the Tax Authority all invoices and equivalent documents issued during the month. The listing is extracted from the AT-certified invoicing software and submitted electronically on the e-Declaração portal\, in CSV\, XLSX or XML format. Legal basis: Article 27(10) of the VAT Code. Failure to report\, or the use of non-certified software\, is subject to fines. · Period 2027-03
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270430-2041843860@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270430
DTEND;VALUE=DATE:20270501
SUMMARY:ISPC Payment
DESCRIPTION:Period 2027-T1
CATEGORIES:ISPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270510-212774991@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270510
DTEND;VALUE=DATE:20270511
SUMMARY:Submission of the payroll statement and payment of contributions to INSS
DESCRIPTION:Employers registered with the Mandatory Social Security System must submit their employees’ payroll statement and pay the month’s contributions to INSS\, covering both the employer’s share and the share withheld from employees. Submission and payment are made electronically through SISSMO. If the deadline falls on a weekend or public holiday\, it moves to the next working day. Late submission or payment incurs fines and default interest. · Period 2027-04
CATEGORIES:INSS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270510-1896853734@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270510
DTEND;VALUE=DATE:20270511
SUMMARY:Payment of withholding tax on digital income
DESCRIPTION:Entities with a registered office or establishment in Mozambique that pay for digital goods or services must withhold tax at source and pay it to the State. This covers\, among others\, software\, crypto-assets\, digital content\, SaaS\, cloud\, streaming and digital financial services\, particularly where the supplier is non-resident. It also covers commissions paid to electronic money agents. · Period 2027-04
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270515-763071454@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270515
DTEND;VALUE=DATE:20270516
SUMMARY:Deliver the VAT return with no payment
DESCRIPTION:Deliver the VAT return for the operations on the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows no tax payable\, i.e. when there were no transactions or the return shows a VAT credit. Even with nothing to pay\, the return must be filed electronically with the Tax Authority within the deadline. If it is not filed\, the penalties provided by law apply. · Period 2027-04
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270520-767247884@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270520
DTEND;VALUE=DATE:20270521
SUMMARY:Payment of Mining Production Tax
DESCRIPTION:Holders of mining rights who extract mineral products in Mozambique must assess and pay tax on the value of the products extracted in the previous month. The rate depends on the type of mineral. Payment is made through the corresponding tax payment form\, together with a return showing the quantities extracted\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-04
CATEGORIES:IPM
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270520-641259982@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270520
DTEND;VALUE=DATE:20270521
SUMMARY:Payment of IRPS and IRPC withholding tax
DESCRIPTION:Entities that pay\, or make available\, income subject to withholding tax must pay to the State the tax withheld in the previous month. This covers\, among others\, salaries\, fees\, service payments\, rents\, interest and dividends. Payment is made through the corresponding tax payment form\, stating the income paid and the IRPS and IRPC withheld. Late payment or failure to pay incurs interest and the penalties provided by law\, and the withholding entity is liable for any tax not paid over. · Period 2027-04
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270520-1404049790@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270520
DTEND;VALUE=DATE:20270521
SUMMARY:Payment of Petroleum Production Tax
DESCRIPTION:Oil and natural gas concessionaires must assess and pay tax on the value of the crude oil and natural gas produced in the concession area in the previous month. The rate differs for crude oil and for natural gas. The tax is paid in cash or\, where the State so decides\, in kind. Each assessment is accompanied by a return showing the quantities produced\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-04
CATEGORIES:IPP
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270520-1088054120@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270520
DTEND;VALUE=DATE:20270521
SUMMARY:Payment of Stamp Duty
DESCRIPTION:Entities that assess Stamp Duty must pay to the State the duty assessed in the previous month. This includes\, among others\, credit institutions\, insurers\, notaries\, registry offices and companies that enter into contracts\, grant credit\, issue guarantees or carry out other transactions subject to stamp duty. Payment is made through the corresponding tax payment form\, stating the transactions and the duty assessed under each item of the Table. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-04
CATEGORIES:IS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270531-506608468@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270531
DTEND;VALUE=DATE:20270601
SUMMARY:Deliver the VAT return with payment
DESCRIPTION:Deliver the VAT return from the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows tax payable. The return is filed electronically with the Tax Authority and the VAT due is paid within the same deadline. Late filing or late payment triggers compensatory interest and the penalties provided by law. · Period 2027-04
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270531-1115248@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270531
DTEND;VALUE=DATE:20270601
SUMMARY:Filing of the IRPC income tax return (Form 22)
DESCRIPTION:IRPC taxpayers must file the income tax return for the financial year and pay the tax assessed\, net of payments on account and withholding tax. The deadline is the last day of the 5th month after the end of the tax period. For financial years matching the calendar year\, the deadline is the end of May. Companies with a different tax period must count 5 months from their own year-end. Failure to file or pay incurs interest and the penalties provided by law. · Period 2026
CATEGORIES:IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270531-1816477066@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270531
DTEND;VALUE=DATE:20270601
SUMMARY:Monthly reporting of invoices issued (e-Declaração)
DESCRIPTION:All VAT-registered taxpayers\, except those under the ISPC regime\, must report to the Tax Authority all invoices and equivalent documents issued during the month. The listing is extracted from the AT-certified invoicing software and submitted electronically on the e-Declaração portal\, in CSV\, XLSX or XML format. Legal basis: Article 27(10) of the VAT Code. Failure to report\, or the use of non-certified software\, is subject to fines. · Period 2027-04
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270531-456353812@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270531
DTEND;VALUE=DATE:20270601
SUMMARY:1st IRPC Payment on Account
DESCRIPTION:IRPC taxpayers whose main activity is commercial\, industrial or agricultural must make payments on account of the current year’s tax. Payment is due in the 5th month of the tax period\, which is May for financial years matching the calendar year. Companies with a different tax period count the months from the start of their own financial year. The amount is based on the IRPC assessed for the previous year\, net of withholding tax. Payments on account are deducted from the tax assessed in the income tax return (Form 22). Payment is made through the corresponding tax payment form. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027
CATEGORIES:IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270610-1807996048@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270610
DTEND;VALUE=DATE:20270611
SUMMARY:Submission of the payroll statement and payment of contributions to INSS
DESCRIPTION:Employers registered with the Mandatory Social Security System must submit their employees’ payroll statement and pay the month’s contributions to INSS\, covering both the employer’s share and the share withheld from employees. Submission and payment are made electronically through SISSMO. If the deadline falls on a weekend or public holiday\, it moves to the next working day. Late submission or payment incurs fines and default interest. · Period 2027-05
CATEGORIES:INSS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270610-503792178@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270610
DTEND;VALUE=DATE:20270611
SUMMARY:Payment of withholding tax on digital income
DESCRIPTION:Entities with a registered office or establishment in Mozambique that pay for digital goods or services must withhold tax at source and pay it to the State. This covers\, among others\, software\, crypto-assets\, digital content\, SaaS\, cloud\, streaming and digital financial services\, particularly where the supplier is non-resident. It also covers commissions paid to electronic money agents. · Period 2027-05
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270615-2118646241@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270615
DTEND;VALUE=DATE:20270616
SUMMARY:Deliver the VAT return with no payment
DESCRIPTION:Deliver the VAT return for the operations on the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows no tax payable\, i.e. when there were no transactions or the return shows a VAT credit. Even with nothing to pay\, the return must be filed electronically with the Tax Authority within the deadline. If it is not filed\, the penalties provided by law apply. · Period 2027-05
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270620-1055918893@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270620
DTEND;VALUE=DATE:20270621
SUMMARY:Payment of Stamp Duty
DESCRIPTION:Entities that assess Stamp Duty must pay to the State the duty assessed in the previous month. This includes\, among others\, credit institutions\, insurers\, notaries\, registry offices and companies that enter into contracts\, grant credit\, issue guarantees or carry out other transactions subject to stamp duty. Payment is made through the corresponding tax payment form\, stating the transactions and the duty assessed under each item of the Table. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-05
CATEGORIES:IS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270620-1560358893@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270620
DTEND;VALUE=DATE:20270621
SUMMARY:Payment of IRPS and IRPC withholding tax
DESCRIPTION:Entities that pay\, or make available\, income subject to withholding tax must pay to the State the tax withheld in the previous month. This covers\, among others\, salaries\, fees\, service payments\, rents\, interest and dividends. Payment is made through the corresponding tax payment form\, stating the income paid and the IRPS and IRPC withheld. Late payment or failure to pay incurs interest and the penalties provided by law\, and the withholding entity is liable for any tax not paid over. · Period 2027-05
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270620-2013284399@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270620
DTEND;VALUE=DATE:20270621
SUMMARY:Payment of Mining Production Tax
DESCRIPTION:Holders of mining rights who extract mineral products in Mozambique must assess and pay tax on the value of the products extracted in the previous month. The rate depends on the type of mineral. Payment is made through the corresponding tax payment form\, together with a return showing the quantities extracted\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-05
CATEGORIES:IPM
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270620-933740820@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270620
DTEND;VALUE=DATE:20270621
SUMMARY:Payment of Petroleum Production Tax
DESCRIPTION:Oil and natural gas concessionaires must assess and pay tax on the value of the crude oil and natural gas produced in the concession area in the previous month. The rate differs for crude oil and for natural gas. The tax is paid in cash or\, where the State so decides\, in kind. Each assessment is accompanied by a return showing the quantities produced\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-05
CATEGORIES:IPP
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270630-1338993716@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270630
DTEND;VALUE=DATE:20270701
SUMMARY:Monthly reporting of invoices issued (e-Declaração)
DESCRIPTION:All VAT-registered taxpayers\, except those under the ISPC regime\, must report to the Tax Authority all invoices and equivalent documents issued during the month. The listing is extracted from the AT-certified invoicing software and submitted electronically on the e-Declaração portal\, in CSV\, XLSX or XML format. Legal basis: Article 27(10) of the VAT Code. Failure to report\, or the use of non-certified software\, is subject to fines. · Period 2027-05
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270630-2068279691@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270630
DTEND;VALUE=DATE:20270701
SUMMARY:Deliver the VAT return with payment
DESCRIPTION:Deliver the VAT return from the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows tax payable. The return is filed electronically with the Tax Authority and the VAT due is paid within the same deadline. Late filing or late payment triggers compensatory interest and the penalties provided by law. · Period 2027-05
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270630-1115281656@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270630
DTEND;VALUE=DATE:20270701
SUMMARY:Filing of the annual accounting and tax information return (Form 20H)
DESCRIPTION:IRPC taxpayers must file the annual accounting and tax information return for the financial year. The deadline is the last day of the 6th month after the end of the tax period. For financial years matching the calendar year\, the deadline is the end of June. Companies with a different tax period must count 6 months from their own year-end. Failure to file incurs the penalties provided by law. · Period 2026
CATEGORIES:IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270630-451393871@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270630
DTEND;VALUE=DATE:20270701
SUMMARY:1st IRPC Special Payment on Account
DESCRIPTION:IRPC taxpayers whose main activity is commercial\, industrial or agricultural must make the special payment on account. The PEC is paid in the 6th month of the tax period\, which is June for financial years matching the calendar year. Companies with a different tax period count the months from the start of their own financial year. The amount is based on the previous year’s turnover\, subject to the minimum and maximum limits set by law\, less the payments on account made in the previous year. The PEC is deducted from the IRPC assessed in the income tax return for the same year or for following years\, under the terms of the law. Payment is made through the corresponding tax payment form. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027
CATEGORIES:IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270710-446358138@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270710
DTEND;VALUE=DATE:20270711
SUMMARY:Payment of withholding tax on digital income
DESCRIPTION:Entities with a registered office or establishment in Mozambique that pay for digital goods or services must withhold tax at source and pay it to the State. This covers\, among others\, software\, crypto-assets\, digital content\, SaaS\, cloud\, streaming and digital financial services\, particularly where the supplier is non-resident. It also covers commissions paid to electronic money agents. · Period 2027-06
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270710-26227892@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270710
DTEND;VALUE=DATE:20270711
SUMMARY:Submission of the payroll statement and payment of contributions to INSS
DESCRIPTION:Employers registered with the Mandatory Social Security System must submit their employees’ payroll statement and pay the month’s contributions to INSS\, covering both the employer’s share and the share withheld from employees. Submission and payment are made electronically through SISSMO. If the deadline falls on a weekend or public holiday\, it moves to the next working day. Late submission or payment incurs fines and default interest. · Period 2027-06
CATEGORIES:INSS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270715-560279243@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270715
DTEND;VALUE=DATE:20270716
SUMMARY:Deliver the VAT return with no payment
DESCRIPTION:Deliver the VAT return for the operations on the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows no tax payable\, i.e. when there were no transactions or the return shows a VAT credit. Even with nothing to pay\, the return must be filed electronically with the Tax Authority within the deadline. If it is not filed\, the penalties provided by law apply. · Period 2027-06
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270720-725740029@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270720
DTEND;VALUE=DATE:20270721
SUMMARY:Payment of IRPS and IRPC withholding tax
DESCRIPTION:Entities that pay\, or make available\, income subject to withholding tax must pay to the State the tax withheld in the previous month. This covers\, among others\, salaries\, fees\, service payments\, rents\, interest and dividends. Payment is made through the corresponding tax payment form\, stating the income paid and the IRPS and IRPC withheld. Late payment or failure to pay incurs interest and the penalties provided by law\, and the withholding entity is liable for any tax not paid over. · Period 2027-06
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270720-1058153253@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270720
DTEND;VALUE=DATE:20270721
SUMMARY:Payment of Mining Production Tax
DESCRIPTION:Holders of mining rights who extract mineral products in Mozambique must assess and pay tax on the value of the products extracted in the previous month. The rate depends on the type of mineral. Payment is made through the corresponding tax payment form\, together with a return showing the quantities extracted\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-06
CATEGORIES:IPM
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270720-1643041470@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270720
DTEND;VALUE=DATE:20270721
SUMMARY:Payment of Stamp Duty
DESCRIPTION:Entities that assess Stamp Duty must pay to the State the duty assessed in the previous month. This includes\, among others\, credit institutions\, insurers\, notaries\, registry offices and companies that enter into contracts\, grant credit\, issue guarantees or carry out other transactions subject to stamp duty. Payment is made through the corresponding tax payment form\, stating the transactions and the duty assessed under each item of the Table. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-06
CATEGORIES:IS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270720-1904677152@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270720
DTEND;VALUE=DATE:20270721
SUMMARY:Payment of Petroleum Production Tax
DESCRIPTION:Oil and natural gas concessionaires must assess and pay tax on the value of the crude oil and natural gas produced in the concession area in the previous month. The rate differs for crude oil and for natural gas. The tax is paid in cash or\, where the State so decides\, in kind. Each assessment is accompanied by a return showing the quantities produced\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-06
CATEGORIES:IPP
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270731-1977377715@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270731
DTEND;VALUE=DATE:20270801
SUMMARY:Deliver the VAT return with payment
DESCRIPTION:Deliver the VAT return from the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows tax payable. The return is filed electronically with the Tax Authority and the VAT due is paid within the same deadline. Late filing or late payment triggers compensatory interest and the penalties provided by law. · Period 2027-06
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270731-1506081378@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270731
DTEND;VALUE=DATE:20270801
SUMMARY:Monthly reporting of invoices issued (e-Declaração)
DESCRIPTION:All VAT-registered taxpayers\, except those under the ISPC regime\, must report to the Tax Authority all invoices and equivalent documents issued during the month. The listing is extracted from the AT-certified invoicing software and submitted electronically on the e-Declaração portal\, in CSV\, XLSX or XML format. Legal basis: Article 27(10) of the VAT Code. Failure to report\, or the use of non-certified software\, is subject to fines. · Period 2027-06
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270731-2014683728@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270731
DTEND;VALUE=DATE:20270801
SUMMARY:2nd Payment on Account (IRPC)
DESCRIPTION:IRPC taxpayers whose main activity is commercial\, industrial or agricultural must make the 2nd payment on account of the current year’s tax. Payments on account are due in the 7th month of the tax period\, which is July for financial years matching the calendar year. Companies with a different tax period count the months from the start of their own financial year. The amount is based on the IRPC assessed for the previous year\, net of withholding tax. Payment is made through the corresponding tax payment form.\nThe taxpayer may reduce or skip this payment on account if it concludes that the payments already made equal or exceed the tax that will be due for the year. To do so\, a request must be filed under the legal terms at least 15 days before the payment deadline. If the limitation turns out to be unjustified and tax is underpaid\, compensatory interest applies.\nLate payment or failure to pay incurs interest and the penalties provided by law. · Period 2027
CATEGORIES:IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270731-1170373286@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270731
DTEND;VALUE=DATE:20270801
SUMMARY:ISPC Payment
DESCRIPTION:Period 2027-T2
CATEGORIES:ISPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270810-633459838@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270810
DTEND;VALUE=DATE:20270811
SUMMARY:Payment of withholding tax on digital income
DESCRIPTION:Entities with a registered office or establishment in Mozambique that pay for digital goods or services must withhold tax at source and pay it to the State. This covers\, among others\, software\, crypto-assets\, digital content\, SaaS\, cloud\, streaming and digital financial services\, particularly where the supplier is non-resident. It also covers commissions paid to electronic money agents. · Period 2027-07
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270810-1584559398@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270810
DTEND;VALUE=DATE:20270811
SUMMARY:Submission of the payroll statement and payment of contributions to INSS
DESCRIPTION:Employers registered with the Mandatory Social Security System must submit their employees’ payroll statement and pay the month’s contributions to INSS\, covering both the employer’s share and the share withheld from employees. Submission and payment are made electronically through SISSMO. If the deadline falls on a weekend or public holiday\, it moves to the next working day. Late submission or payment incurs fines and default interest. · Period 2027-07
CATEGORIES:INSS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270815-1981660260@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270815
DTEND;VALUE=DATE:20270816
SUMMARY:Deliver the VAT return with no payment
DESCRIPTION:Deliver the VAT return for the operations on the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows no tax payable\, i.e. when there were no transactions or the return shows a VAT credit. Even with nothing to pay\, the return must be filed electronically with the Tax Authority within the deadline. If it is not filed\, the penalties provided by law apply. · Period 2027-07
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270820-611700044@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270820
DTEND;VALUE=DATE:20270821
SUMMARY:Payment of Mining Production Tax
DESCRIPTION:Holders of mining rights who extract mineral products in Mozambique must assess and pay tax on the value of the products extracted in the previous month. The rate depends on the type of mineral. Payment is made through the corresponding tax payment form\, together with a return showing the quantities extracted\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-07
CATEGORIES:IPM
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270820-1932776156@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270820
DTEND;VALUE=DATE:20270821
SUMMARY:Payment of Stamp Duty
DESCRIPTION:Entities that assess Stamp Duty must pay to the State the duty assessed in the previous month. This includes\, among others\, credit institutions\, insurers\, notaries\, registry offices and companies that enter into contracts\, grant credit\, issue guarantees or carry out other transactions subject to stamp duty. Payment is made through the corresponding tax payment form\, stating the transactions and the duty assessed under each item of the Table. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-07
CATEGORIES:IS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270820-783457344@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270820
DTEND;VALUE=DATE:20270821
SUMMARY:Payment of IRPS and IRPC withholding tax
DESCRIPTION:Entities that pay\, or make available\, income subject to withholding tax must pay to the State the tax withheld in the previous month. This covers\, among others\, salaries\, fees\, service payments\, rents\, interest and dividends. Payment is made through the corresponding tax payment form\, stating the income paid and the IRPS and IRPC withheld. Late payment or failure to pay incurs interest and the penalties provided by law\, and the withholding entity is liable for any tax not paid over. · Period 2027-07
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270820-1242411707@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270820
DTEND;VALUE=DATE:20270821
SUMMARY:Payment of Petroleum Production Tax
DESCRIPTION:Oil and natural gas concessionaires must assess and pay tax on the value of the crude oil and natural gas produced in the concession area in the previous month. The rate differs for crude oil and for natural gas. The tax is paid in cash or\, where the State so decides\, in kind. Each assessment is accompanied by a return showing the quantities produced\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-07
CATEGORIES:IPP
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270831-1259125010@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270831
DTEND;VALUE=DATE:20270901
SUMMARY:2nd IRPC Special Payment on Account
DESCRIPTION:IRPC taxpayers whose main activity is commercial\, industrial or agricultural must make the special payment on account. The PEC is paid in the 8th month of the tax period\, which is August for financial years matching the calendar year. Companies with a different tax period count the months from the start of their own financial year. The amount is based on the previous year’s turnover\, subject to the minimum and maximum limits set by law\, less the payments on account made in the previous year. The PEC is deducted from the IRPC assessed in the income tax return for the same year or for following years\, under the terms of the law. Payment is made through the corresponding tax payment form. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027
CATEGORIES:IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270831-1519206655@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270831
DTEND;VALUE=DATE:20270901
SUMMARY:Deliver the VAT return with payment
DESCRIPTION:Deliver the VAT return from the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows tax payable. The return is filed electronically with the Tax Authority and the VAT due is paid within the same deadline. Late filing or late payment triggers compensatory interest and the penalties provided by law. · Period 2027-07
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270831-323926792@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270831
DTEND;VALUE=DATE:20270901
SUMMARY:Monthly reporting of invoices issued (e-Declaração)
DESCRIPTION:All VAT-registered taxpayers\, except those under the ISPC regime\, must report to the Tax Authority all invoices and equivalent documents issued during the month. The listing is extracted from the AT-certified invoicing software and submitted electronically on the e-Declaração portal\, in CSV\, XLSX or XML format. Legal basis: Article 27(10) of the VAT Code. Failure to report\, or the use of non-certified software\, is subject to fines. · Period 2027-07
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270910-1197794500@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270910
DTEND;VALUE=DATE:20270911
SUMMARY:Submission of the payroll statement and payment of contributions to INSS
DESCRIPTION:Employers registered with the Mandatory Social Security System must submit their employees’ payroll statement and pay the month’s contributions to INSS\, covering both the employer’s share and the share withheld from employees. Submission and payment are made electronically through SISSMO. If the deadline falls on a weekend or public holiday\, it moves to the next working day. Late submission or payment incurs fines and default interest. · Period 2027-08
CATEGORIES:INSS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270910-870041430@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270910
DTEND;VALUE=DATE:20270911
SUMMARY:Payment of withholding tax on digital income
DESCRIPTION:Entities with a registered office or establishment in Mozambique that pay for digital goods or services must withhold tax at source and pay it to the State. This covers\, among others\, software\, crypto-assets\, digital content\, SaaS\, cloud\, streaming and digital financial services\, particularly where the supplier is non-resident. It also covers commissions paid to electronic money agents. · Period 2027-08
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270915-862345440@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270915
DTEND;VALUE=DATE:20270916
SUMMARY:Deliver the VAT return with no payment
DESCRIPTION:Deliver the VAT return for the operations on the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows no tax payable\, i.e. when there were no transactions or the return shows a VAT credit. Even with nothing to pay\, the return must be filed electronically with the Tax Authority within the deadline. If it is not filed\, the penalties provided by law apply. · Period 2027-08
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270920-1957883697@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270920
DTEND;VALUE=DATE:20270921
SUMMARY:Payment of Petroleum Production Tax
DESCRIPTION:Oil and natural gas concessionaires must assess and pay tax on the value of the crude oil and natural gas produced in the concession area in the previous month. The rate differs for crude oil and for natural gas. The tax is paid in cash or\, where the State so decides\, in kind. Each assessment is accompanied by a return showing the quantities produced\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-08
CATEGORIES:IPP
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270920-302871163@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270920
DTEND;VALUE=DATE:20270921
SUMMARY:Payment of IRPS and IRPC withholding tax
DESCRIPTION:Entities that pay\, or make available\, income subject to withholding tax must pay to the State the tax withheld in the previous month. This covers\, among others\, salaries\, fees\, service payments\, rents\, interest and dividends. Payment is made through the corresponding tax payment form\, stating the income paid and the IRPS and IRPC withheld. Late payment or failure to pay incurs interest and the penalties provided by law\, and the withholding entity is liable for any tax not paid over. · Period 2027-08
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270920-1907059837@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270920
DTEND;VALUE=DATE:20270921
SUMMARY:Payment of Stamp Duty
DESCRIPTION:Entities that assess Stamp Duty must pay to the State the duty assessed in the previous month. This includes\, among others\, credit institutions\, insurers\, notaries\, registry offices and companies that enter into contracts\, grant credit\, issue guarantees or carry out other transactions subject to stamp duty. Payment is made through the corresponding tax payment form\, stating the transactions and the duty assessed under each item of the Table. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-08
CATEGORIES:IS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270920-1056033628@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270920
DTEND;VALUE=DATE:20270921
SUMMARY:Payment of Mining Production Tax
DESCRIPTION:Holders of mining rights who extract mineral products in Mozambique must assess and pay tax on the value of the products extracted in the previous month. The rate depends on the type of mineral. Payment is made through the corresponding tax payment form\, together with a return showing the quantities extracted\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-08
CATEGORIES:IPM
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270930-258916831@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270930
DTEND;VALUE=DATE:20271001
SUMMARY:3nd Payment on Account (IRPC)
DESCRIPTION:IRPC taxpayers whose main activity is commercial\, industrial or agricultural must make the 3nd payment on account of the current year’s tax. Payments on account are due in the 9th month of the tax period\, which is September for financial years matching the calendar year. Companies with a different tax period count the months from the start of their own financial year. The amount is based on the IRPC assessed for the previous year\, net of withholding tax. Payment is made through the corresponding tax payment form.\nThe taxpayer may reduce or skip this payment on account if it concludes that the payments already made equal or exceed the tax that will be due for the year. To do so\, a request must be filed under the legal terms at least 15 days before the payment deadline. If the limitation turns out to be unjustified and tax is underpaid\, compensatory interest applies.\nLate payment or failure to pay incurs interest and the penalties provided by law. · Period 2027
CATEGORIES:IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270930-1924851808@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270930
DTEND;VALUE=DATE:20271001
SUMMARY:Deliver the VAT return with payment
DESCRIPTION:Deliver the VAT return from the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows tax payable. The return is filed electronically with the Tax Authority and the VAT due is paid within the same deadline. Late filing or late payment triggers compensatory interest and the penalties provided by law. · Period 2027-08
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270930-1296443955@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20270930
DTEND;VALUE=DATE:20271001
SUMMARY:Monthly reporting of invoices issued (e-Declaração)
DESCRIPTION:All VAT-registered taxpayers\, except those under the ISPC regime\, must report to the Tax Authority all invoices and equivalent documents issued during the month. The listing is extracted from the AT-certified invoicing software and submitted electronically on the e-Declaração portal\, in CSV\, XLSX or XML format. Legal basis: Article 27(10) of the VAT Code. Failure to report\, or the use of non-certified software\, is subject to fines. · Period 2027-08
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271010-1390934231@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271010
DTEND;VALUE=DATE:20271011
SUMMARY:Submission of the payroll statement and payment of contributions to INSS
DESCRIPTION:Employers registered with the Mandatory Social Security System must submit their employees’ payroll statement and pay the month’s contributions to INSS\, covering both the employer’s share and the share withheld from employees. Submission and payment are made electronically through SISSMO. If the deadline falls on a weekend or public holiday\, it moves to the next working day. Late submission or payment incurs fines and default interest. · Period 2027-09
CATEGORIES:INSS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271010-741329902@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271010
DTEND;VALUE=DATE:20271011
SUMMARY:Payment of withholding tax on digital income
DESCRIPTION:Entities with a registered office or establishment in Mozambique that pay for digital goods or services must withhold tax at source and pay it to the State. This covers\, among others\, software\, crypto-assets\, digital content\, SaaS\, cloud\, streaming and digital financial services\, particularly where the supplier is non-resident. It also covers commissions paid to electronic money agents. · Period 2027-09
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271015-1071811434@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271015
DTEND;VALUE=DATE:20271016
SUMMARY:Deliver the VAT return with no payment
DESCRIPTION:Deliver the VAT return for the operations on the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows no tax payable\, i.e. when there were no transactions or the return shows a VAT credit. Even with nothing to pay\, the return must be filed electronically with the Tax Authority within the deadline. If it is not filed\, the penalties provided by law apply. · Period 2027-09
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271020-1598712456@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271020
DTEND;VALUE=DATE:20271021
SUMMARY:Payment of Petroleum Production Tax
DESCRIPTION:Oil and natural gas concessionaires must assess and pay tax on the value of the crude oil and natural gas produced in the concession area in the previous month. The rate differs for crude oil and for natural gas. The tax is paid in cash or\, where the State so decides\, in kind. Each assessment is accompanied by a return showing the quantities produced\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-09
CATEGORIES:IPP
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271020-674994309@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271020
DTEND;VALUE=DATE:20271021
SUMMARY:Payment of Mining Production Tax
DESCRIPTION:Holders of mining rights who extract mineral products in Mozambique must assess and pay tax on the value of the products extracted in the previous month. The rate depends on the type of mineral. Payment is made through the corresponding tax payment form\, together with a return showing the quantities extracted\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-09
CATEGORIES:IPM
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271020-544552406@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271020
DTEND;VALUE=DATE:20271021
SUMMARY:Payment of IRPS and IRPC withholding tax
DESCRIPTION:Entities that pay\, or make available\, income subject to withholding tax must pay to the State the tax withheld in the previous month. This covers\, among others\, salaries\, fees\, service payments\, rents\, interest and dividends. Payment is made through the corresponding tax payment form\, stating the income paid and the IRPS and IRPC withheld. Late payment or failure to pay incurs interest and the penalties provided by law\, and the withholding entity is liable for any tax not paid over. · Period 2027-09
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271020-905517041@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271020
DTEND;VALUE=DATE:20271021
SUMMARY:Payment of Stamp Duty
DESCRIPTION:Entities that assess Stamp Duty must pay to the State the duty assessed in the previous month. This includes\, among others\, credit institutions\, insurers\, notaries\, registry offices and companies that enter into contracts\, grant credit\, issue guarantees or carry out other transactions subject to stamp duty. Payment is made through the corresponding tax payment form\, stating the transactions and the duty assessed under each item of the Table. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-09
CATEGORIES:IS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271031-21663545@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271031
DTEND;VALUE=DATE:20271101
SUMMARY:Monthly reporting of invoices issued (e-Declaração)
DESCRIPTION:All VAT-registered taxpayers\, except those under the ISPC regime\, must report to the Tax Authority all invoices and equivalent documents issued during the month. The listing is extracted from the AT-certified invoicing software and submitted electronically on the e-Declaração portal\, in CSV\, XLSX or XML format. Legal basis: Article 27(10) of the VAT Code. Failure to report\, or the use of non-certified software\, is subject to fines. · Period 2027-09
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271031-1424256594@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271031
DTEND;VALUE=DATE:20271101
SUMMARY:Deliver the VAT return with payment
DESCRIPTION:Deliver the VAT return from the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows tax payable. The return is filed electronically with the Tax Authority and the VAT due is paid within the same deadline. Late filing or late payment triggers compensatory interest and the penalties provided by law. · Period 2027-09
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271031-2089199542@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271031
DTEND;VALUE=DATE:20271101
SUMMARY:3rd IRPC Special Payment on Account
DESCRIPTION:IRPC taxpayers whose main activity is commercial\, industrial or agricultural must make the special payment on account. The PEC is paid in the 10th month of the tax period\, which is October for financial years matching the calendar year. Companies with a different tax period count the months from the start of their own financial year. The amount is based on the previous year’s turnover\, subject to the minimum and maximum limits set by law\, less the payments on account made in the previous year. The PEC is deducted from the IRPC assessed in the income tax return for the same year or for following years\, under the terms of the law. Payment is made through the corresponding tax payment form. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027
CATEGORIES:IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271031-823393791@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271031
DTEND;VALUE=DATE:20271101
SUMMARY:ISPC Payment
DESCRIPTION:Period 2027-T3
CATEGORIES:ISPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271110-1631274818@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271110
DTEND;VALUE=DATE:20271111
SUMMARY:Payment of withholding tax on digital income
DESCRIPTION:Entities with a registered office or establishment in Mozambique that pay for digital goods or services must withhold tax at source and pay it to the State. This covers\, among others\, software\, crypto-assets\, digital content\, SaaS\, cloud\, streaming and digital financial services\, particularly where the supplier is non-resident. It also covers commissions paid to electronic money agents. · Period 2027-10
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271110-1491678826@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271110
DTEND;VALUE=DATE:20271111
SUMMARY:Submission of the payroll statement and payment of contributions to INSS
DESCRIPTION:Employers registered with the Mandatory Social Security System must submit their employees’ payroll statement and pay the month’s contributions to INSS\, covering both the employer’s share and the share withheld from employees. Submission and payment are made electronically through SISSMO. If the deadline falls on a weekend or public holiday\, it moves to the next working day. Late submission or payment incurs fines and default interest. · Period 2027-10
CATEGORIES:INSS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271115-1398048225@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271115
DTEND;VALUE=DATE:20271116
SUMMARY:Deliver the VAT return with no payment
DESCRIPTION:Deliver the VAT return for the operations on the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows no tax payable\, i.e. when there were no transactions or the return shows a VAT credit. Even with nothing to pay\, the return must be filed electronically with the Tax Authority within the deadline. If it is not filed\, the penalties provided by law apply. · Period 2027-10
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271120-1940115298@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271120
DTEND;VALUE=DATE:20271121
SUMMARY:Payment of IRPS and IRPC withholding tax
DESCRIPTION:Entities that pay\, or make available\, income subject to withholding tax must pay to the State the tax withheld in the previous month. This covers\, among others\, salaries\, fees\, service payments\, rents\, interest and dividends. Payment is made through the corresponding tax payment form\, stating the income paid and the IRPS and IRPC withheld. Late payment or failure to pay incurs interest and the penalties provided by law\, and the withholding entity is liable for any tax not paid over. · Period 2027-10
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271120-106511522@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271120
DTEND;VALUE=DATE:20271121
SUMMARY:Payment of Mining Production Tax
DESCRIPTION:Holders of mining rights who extract mineral products in Mozambique must assess and pay tax on the value of the products extracted in the previous month. The rate depends on the type of mineral. Payment is made through the corresponding tax payment form\, together with a return showing the quantities extracted\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-10
CATEGORIES:IPM
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271120-421765896@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271120
DTEND;VALUE=DATE:20271121
SUMMARY:Payment of Stamp Duty
DESCRIPTION:Entities that assess Stamp Duty must pay to the State the duty assessed in the previous month. This includes\, among others\, credit institutions\, insurers\, notaries\, registry offices and companies that enter into contracts\, grant credit\, issue guarantees or carry out other transactions subject to stamp duty. Payment is made through the corresponding tax payment form\, stating the transactions and the duty assessed under each item of the Table. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-10
CATEGORIES:IS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271120-311998806@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271120
DTEND;VALUE=DATE:20271121
SUMMARY:Payment of Petroleum Production Tax
DESCRIPTION:Oil and natural gas concessionaires must assess and pay tax on the value of the crude oil and natural gas produced in the concession area in the previous month. The rate differs for crude oil and for natural gas. The tax is paid in cash or\, where the State so decides\, in kind. Each assessment is accompanied by a return showing the quantities produced\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-10
CATEGORIES:IPP
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271130-1771618640@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271130
DTEND;VALUE=DATE:20271201
SUMMARY:Monthly reporting of invoices issued (e-Declaração)
DESCRIPTION:All VAT-registered taxpayers\, except those under the ISPC regime\, must report to the Tax Authority all invoices and equivalent documents issued during the month. The listing is extracted from the AT-certified invoicing software and submitted electronically on the e-Declaração portal\, in CSV\, XLSX or XML format. Legal basis: Article 27(10) of the VAT Code. Failure to report\, or the use of non-certified software\, is subject to fines. · Period 2027-10
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271130-1943944683@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271130
DTEND;VALUE=DATE:20271201
SUMMARY:Deliver the VAT return with payment
DESCRIPTION:Deliver the VAT return from the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows tax payable. The return is filed electronically with the Tax Authority and the VAT due is paid within the same deadline. Late filing or late payment triggers compensatory interest and the penalties provided by law. · Period 2027-10
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271210-979327913@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271210
DTEND;VALUE=DATE:20271211
SUMMARY:Payment of withholding tax on digital income
DESCRIPTION:Entities with a registered office or establishment in Mozambique that pay for digital goods or services must withhold tax at source and pay it to the State. This covers\, among others\, software\, crypto-assets\, digital content\, SaaS\, cloud\, streaming and digital financial services\, particularly where the supplier is non-resident. It also covers commissions paid to electronic money agents. · Period 2027-11
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271210-465967371@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271210
DTEND;VALUE=DATE:20271211
SUMMARY:Submission of the payroll statement and payment of contributions to INSS
DESCRIPTION:Employers registered with the Mandatory Social Security System must submit their employees’ payroll statement and pay the month’s contributions to INSS\, covering both the employer’s share and the share withheld from employees. Submission and payment are made electronically through SISSMO. If the deadline falls on a weekend or public holiday\, it moves to the next working day. Late submission or payment incurs fines and default interest. · Period 2027-11
CATEGORIES:INSS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271215-1615918372@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271215
DTEND;VALUE=DATE:20271216
SUMMARY:Deliver the VAT return with no payment
DESCRIPTION:Deliver the VAT return for the operations on the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows no tax payable\, i.e. when there were no transactions or the return shows a VAT credit. Even with nothing to pay\, the return must be filed electronically with the Tax Authority within the deadline. If it is not filed\, the penalties provided by law apply. · Period 2027-11
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271220-146779903@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271220
DTEND;VALUE=DATE:20271221
SUMMARY:Payment of Stamp Duty
DESCRIPTION:Entities that assess Stamp Duty must pay to the State the duty assessed in the previous month. This includes\, among others\, credit institutions\, insurers\, notaries\, registry offices and companies that enter into contracts\, grant credit\, issue guarantees or carry out other transactions subject to stamp duty. Payment is made through the corresponding tax payment form\, stating the transactions and the duty assessed under each item of the Table. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-11
CATEGORIES:IS
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271220-1294940990@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271220
DTEND;VALUE=DATE:20271221
SUMMARY:Payment of IRPS and IRPC withholding tax
DESCRIPTION:Entities that pay\, or make available\, income subject to withholding tax must pay to the State the tax withheld in the previous month. This covers\, among others\, salaries\, fees\, service payments\, rents\, interest and dividends. Payment is made through the corresponding tax payment form\, stating the income paid and the IRPS and IRPC withheld. Late payment or failure to pay incurs interest and the penalties provided by law\, and the withholding entity is liable for any tax not paid over. · Period 2027-11
CATEGORIES:IRPS\,IRPC
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271220-1165077206@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271220
DTEND;VALUE=DATE:20271221
SUMMARY:Payment of Petroleum Production Tax
DESCRIPTION:Oil and natural gas concessionaires must assess and pay tax on the value of the crude oil and natural gas produced in the concession area in the previous month. The rate differs for crude oil and for natural gas. The tax is paid in cash or\, where the State so decides\, in kind. Each assessment is accompanied by a return showing the quantities produced\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-11
CATEGORIES:IPP
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271220-1048414775@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271220
DTEND;VALUE=DATE:20271221
SUMMARY:Payment of Mining Production Tax
DESCRIPTION:Holders of mining rights who extract mineral products in Mozambique must assess and pay tax on the value of the products extracted in the previous month. The rate depends on the type of mineral. Payment is made through the corresponding tax payment form\, together with a return showing the quantities extracted\, the taxable value and the tax assessed. Late payment or failure to pay incurs interest and the penalties provided by law. · Period 2027-11
CATEGORIES:IPM
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271231-594351576@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271231
DTEND;VALUE=DATE:20280101
SUMMARY:Monthly reporting of invoices issued (e-Declaração)
DESCRIPTION:All VAT-registered taxpayers\, except those under the ISPC regime\, must report to the Tax Authority all invoices and equivalent documents issued during the month. The listing is extracted from the AT-certified invoicing software and submitted electronically on the e-Declaração portal\, in CSV\, XLSX or XML format. Legal basis: Article 27(10) of the VAT Code. Failure to report\, or the use of non-certified software\, is subject to fines. · Period 2027-11
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20271231-675567890@PC
DTSTAMP:20261026T095117Z
DTSTART;VALUE=DATE:20271231
DTEND;VALUE=DATE:20280101
SUMMARY:Deliver the VAT return with payment
DESCRIPTION:Deliver the VAT return from the previous month.\nThis applies to VAT-registered taxpayers whose return for the period shows tax payable. The return is filed electronically with the Tax Authority and the VAT due is paid within the same deadline. Late filing or late payment triggers compensatory interest and the penalties provided by law. · Period 2027-11
CATEGORIES:IVA
TRANSP:TRANSPARENT
END:VEVENT
END:VCALENDAR