🇲🇿 Mozambique - E-Invoicing Specifications
Status: 🟢 Mandatory | Active Authority: AT (Autoridade Tributária) Platform: e-Invoice System
1. Context & Overview
Mozambique has implemented e-invoicing requirements through the AT. All businesses must issue electronic invoices for tax compliance.
2. Technical Requirements
Platform
- AT e-Invoice System
- API integration
- National platform
Format Requirements
- XML format (national schema)
- Digital signature
- AT standard
3. Implementation Timeline
| Date | Scope | Obligation |
|---|---|---|
| Ongoing | All businesses | Mandatory e-invoicing |
4. Business Model
- Clearance Model: Tax authority authorization
- Centralized reporting
- Local requirements
5. Key Requirements
- NIF (Número de Identificação Fiscal)
- AT certification
- XML format
- Digital signature
- Authorized software
6. Resources
- AT: At.gov.mz