02 November 2023

The Mozambican government wants to start taxing e-commerce from the 2024 financial year to increase state revenue, according to Carla Louveira, deputy minister of economy and finance.

Louveira said that the taxation of cross-border digital services requires an in-depth analysis adapted to the Mozambican reality and international comparative experience. A pilot phase of the concept of control and taxation of online transactions in the tourism sector is thus planned beginning November 2024.

A taxation unit has already been set up within the Tax Authority. The government has also developed three key guiding instruments, namely the Digital Economy Taxation Strategy, the IT Platform Conceptual Model, and the Digital Economy Taxation Model.