Document format and locale facts for Mozambique

Limited guidance reviewed

Document vocabulary and checks

Mozambique's VAT invoice timing, sequential-record and NUIT context are reviewed, with eDeclaração IVA-portal context. Complete invoice fields, NUIT validation, issuance/exemption applicability, official record retention, eDeclaração access/submission, filing/payment, IVA/exemption and transaction-specific treatment remain separately researched or unimplemented scopes.

Evidence snapshot: 3 official sources · last reviewed 2026-07-18. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: IVA (VAT). Business identifier labels: Número Único de Identificação Tributária (NUIT).

• Guidance: Mozambique's Tax Authority VAT regulation says an invoice or equivalent document is generally issued no later than the fifth business day after tax becomes due. It requires invoices, equivalent documents and return notes to be numbered consecutively in one or more referenced series, with duplicates and cancelled/void copies retained in order. The Tax Authority defines NUIT as the nine-digit tax identification number. Its eDeclaração portal states that IVA obligations are completed exclusively through the taxpayer portal. This local preview does not validate NUITs, determine a transaction's issuance deadline or invoicing exemption, preserve official duplicate/void records, access eDeclaração, submit records, file/pay VAT, or determine IVA/exemption and transaction-specific treatment.Evidence MZ_AT_VAT_INVOICE_ISSUANCE_RECORDS, MZ_AT_NUIT_FORMAT, MZ_AT_EDECLARACAO_IVA_CONTEXT · reviewed 2026-07-18 · review by 2027-01-18 · automation advisory only

Identifier format guidance: See the relevant authority.