Confederação das Associações Económicas de Moçambique

Study on the VAT Refund Situation in PublicWorks Contracts in Mozambique


VAT was introduced in Mozambique with effect from June 1, 1999.
The Mozambican VAT authority is designated as SCIVA – VAT Central Services
(SCIVA _ Serviços Centrais do IVA).

1.1. Rates and Scope


The Mozambique (unique) VAT rate is 17%.


VAT is levied on the –

  • supply of goods – understood as the transfer of the right to dispose of tangible property as owner, which includes, amongst others, commercial transactions, hire-purchase, sale in installments with reserve of ownership, commission, consignment, and application of goods forming part of a business for private use or for non-business purposes when on such goods tax has been deducted, use of goods on which tax has been deducted for a purpose or in a sector where right of deduction is excluded;


  •  supply of services – as a residual concept it includes all the operations carried out which are not a supply of goods, including the supply of services free of charge made by the company in view of the personal needs of the company or of its staff, or to purposes not related to the company, and the personal use of company’s goods as well as its use for purposes not related to the company and in exempt sectors of activity when on such goods tax has been deducted;
  • Importation of goods (understood as the entry of goods into the territory of the country).

The following persons will be liable for the payment of VAT:

  •  Any person carrying out an economic activity on an independent andregular basis;
  •  Any person carrying out an operation on an occasional basis;
  •  Non-residents carrying out operations;
  •  Importers (whether or not being entrepreneurs);
  •  Cases of self-assessment;
  •  Any person who unduly charges VAT on an invoice;

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