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Mozambique

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VAT - Amendment to the VAT Refund Regulation 2024

PwC Portugal · about 2 months ago

Mozambique’s Decree 52/2025 amends the VAT Refund Regulation, tightening documentation requirements and introducing new procedures for suspension notifications and special regimes for mining and oil sectors. The changes take effect on 29 January 2026 and include reduced refund periods for diplomatic missions and new security deposit obligations.

Filters:

Mozambique

VAT - Amendment to the VAT Refund Regulation 2024

PwC Portugal · about 2 months ago

Mozambique’s Decree 52/2025 amends the VAT Refund Regulation, tightening documentation requirements and introducing new procedures for suspension notifications and special regimes for mining and oil sectors. The changes take effect on 29 January 2026 and include reduced refund periods for diplomatic missions and new security deposit obligations.

Global VAT & Indirect Tax News

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VAT - Amendment to the VAT Refund Regulation 2024

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VAT - Amendment to the VAT Refund Regulation 2024