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.
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Primary source
Read the full article at PwC PortugalThis summary was published on VATfaqs.com on 6 January 2026. It relates to VAT developments in Mozambique. The original source is PwC Portugal.
