Moçambique

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 339 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

19 taxes at rates of 0, 5, 16, 17

domestic, exempt, export, foreign_services_received, import

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• MZ-IVA-MODELO-A — 15 boxes, filed month

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• the last day of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

no profile — no obligation in law

Nenhum diploma moçambicano impõe às empresas a troca entre si de uma factura electrónica estruturada (não existe autoridade Peppol, perfil publicado nem esquema ISO 6523 de endereçamento), pelo que `profile`, `party_scheme` e `vat_scheme` ficam nulos e `obligation` é `none`. O que Moçambique tem é outro mecanismo, de comunicação ao Estado e não de troca entre partes: o Código do IVA, art. 27, n.º 10 (aditado em 2016) obriga a comunicar as facturas à Autoridade Tributária, e o Aviso n.º 40/AT/DGI/2025, de 27 de Março, pôs a obrigação em prática: a partir de Maio de 2025, os sujeitos passivos que emitem facturas por programa informático comunicam todos os meses, pelo e-Declaração, o ficheiro (XML, XLSX ou CSV) das facturas do mês anterior, extraído de um programa de facturação certificado pela Autoridade Tributária (Despacho Ministerial de 29 de Fevereiro de 2012); a comunicação do ficheiro SAF-T (Moz) completo, o regulamento de certificação de software e o regime das máquinas fiscais ligadas à Autoridade Tributária estavam anunciados ou em implementação gradual à data de redacção, sem facturação em tempo real em vigor. O socle não representa este mecanismo; a lacuna está escrita no README do pacote e em docs/international.md.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 4437
• receivable 4438

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

no format named

Payment filesThe formats the country’s banks accept for an outgoing payment.

no format named

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• MZ-NIRF-BAL — 35 lines
• MZ-NIRF-DR — 18 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

7 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-10-09

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.2.0 — published 2026-10-23

pt

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

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