Mozambique: Tax authorities recover €10.2m in six months from 145 audits

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Mozambique: Tax authorities recover €10.2m in six months from 145 audits

3:10 CAT | 12 Sep 2025

File photo: DW

The Mozambican tax authorities recovered 765 million meticais (€10.2 million) after conducting 145 tax audits of companies in Mozambique until June, according to government data accessed by Lusa today.

According to the Ministry of Finance document, the measure is part of a plan for 400 tax audits and an equal number of post-customs clearance audits in 2025, “as well as for intensifying the verification of companies’ accounting processes with a view to increasing tax recovery levels”.

During the same period, the tax authorities conducted 132 post-clearance audits, resulting in revenue recovery of nearly 695 million meticais (€9.2 million).

Still in the first half of this year, “1,724 company accounting processes were analysed, compared to the planned 1,500”.

Lusa had previously reported that Mozambique planned on stepping up tax audits, as well as tax online sales, and include 200,000 new taxpayers as part of its internal revenue mobilization strategy in 2025.

According to the 2025 Economic and Social Plan and State Budget (PESOE), approved in parliament only in May due to the general elections at the end of 2024, “on the revenue side, reforms will be implemented to broaden the tax base and improve efficiency in tax revenue collection”.

These reforms, according to the document, include “strengthening the institutional capacity of the Mozambique Tax Authority to improve the efficiency and effectiveness of the tax system”, “optimizing” the taxation of digital transactions, and “strengthening control over the application of reference prices for the export of mineral and agricultural products”.

They also include “operationalizing tax systems to enable control over invoicing in value-added tax (VAT) taxation”, “revising the Tax Benefits Code and streamlining tax exemptions to stimulate competitiveness, equity, and tax justice”.

The PESOE also foresees “the development and operationalization of a Medium-Term Revenue Strategy to increase the taxation of income generated in the economy, combat tax evasion, and implement an incentive structure to encourage the formalization of companies operating in the informal sector”.

According to the budget document, the first from the executive led by Daniel Chapo, sworn in as Mozambique’s fifth president last January, the government plans to “strengthen the institutional capacity of the Mozambique Tax Authority with a view to improving the efficiency and effectiveness of the tax system” by 2025.

Furthermore, it intends to “modernize the taxation mechanisms of the digital economy”, with “special emphasis” on the taxation of commissions from e-money agents and institutions, and from tourism agents “within the scope of digital transactions and the VAT and ISPC framework for economic agents who sell goods and services online”.

It also aims to “expand the system for tracking and controlling goods in transit within the country through electronic sealing of cargo in transit”, to “broaden the tax base, with the goal of including 200,000 new taxpayers”, as “part of the domestic revenue mobilization strategy,” and to “conduct 400 tax audits and the same number of post-customs clearance audits, as well as to intensify the verification of companies’ accounting processes with a view to increasing tax recovery rates”.

Finally, the Government aims to “operationalize the Private Tax Enforcement Courts in all provinces of the country with a view to increasing tax debt recovery rates”.

Source: Lusa