Expense management module › Global expense management › Mozambique
Last updated : 11.05.2026
Expense rules in Mozambique.
Mozambique applies VAT at 16%. Former Portuguese colony, official language Portuguese. E-invoice mandatory.
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1Expense rules & reclaimable VAT
IVA 16% standard, 5% on food products.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 16% | Deductible | Invoice + NUIT |
| Lodging | 16% | Deductible | NUIT |
| Alcohol | 16% | Limited | Excluded |
| Fuel | 16% | Deductible | Invoice |
| Transport | 16% | Deductible | Taxi/airfare |
| Gifts | 16% | Non-deductible | Cap |
Receipt
E-invoice
NUIT mandatory
SourcesMozambique Tax Authority
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Invoice |
| Company car | – | Card | – |
| Taxi | – | 100% receipt | Invoice |
Tracking
Logbook
Date, distance
SourcesMozambique Tax Authority
3Per diem and travel allowances
Company policy. Maputo most expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Maputo | MZN 700 | MZN 2 500 | MZN 4 500 |
| Beira | MZN 600 | MZN 2 100 | MZN 3 800 |
| Nampula | MZN 550 | MZN 1 900 | MZN 3 400 |
| Other | MZN 450 | MZN 1 600 | MZN 2 800 |
Conversion
~1 EUR = 70 MZN
Variable
SourcesMozambique Tax Authority
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | IVA credit | Monthly | Return |
| Non-resident | None | – | Final cost |
| ZEE | Incentives | Per approval | Regime |
Limitations
5 years
Keep
SourcesMozambique Tax Authority
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