Tax calendar

Deadlines in December

• 10 Dec
  Submission of the payroll statement and payment of contributions to INSS 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.
  INSS
• 10 Dec
  Payment of withholding tax on digital income 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.
  IRPS · IRPC
• 15 Dec
  Deliver the VAT return with no payment Deliver the VAT return for the operations on the previous month. This 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.
  IVA
• 20 Dec
  Payment of IRPS and IRPC withholding tax 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.
  IRPS · IRPC
• 20 Dec
  Payment of Stamp Duty 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.
  IS
• 20 Dec
  Payment of Mining Production Tax 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.
  IPM
• 20 Dec
  Payment of Petroleum Production Tax 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.
  IPP
• 31 Dec
  Monthly reporting of invoices issued (e-Declaração) 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.
  IVA
• 31 Dec
  Deliver the VAT return with payment Deliver the VAT return from the previous month. This 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.
  IVA

Indicative deadlines. Always confirm with your accountant or with us.