Accountants & Tax Registration

Name: Mozambique
Address: MZ

Informational guidance on tax registration, NUIT, and meeting tax obligations for businesses in Mozambique.

Updated: August 2026

Every company and commercial activity in Mozambique must obtain a NUIT (Unique Tax Identification Number) and comply with VAT, corporate tax, and social contribution obligations.

Accounting and audit practice is regulated by professional bodies recognized by the Tax Authority of Mozambique (AT), which also manages tax collection and enforcement.

This guide is for information only and does not list private providers. To hire an accountant, always confirm active professional registration with competent authorities or contact Mozambique Discovery.

How to register your business for tax purposes

After incorporating at the Commercial Registry, the next step is obtaining NUIT and registering for VAT and applicable taxes. Exact procedures are defined by the Tax Authority of Mozambique (AT).

Gather articles of association, commercial certificate, ID/passport of representatives, and proof of address
Visit the tax office for your area of activity to apply for NUIT
After assignment, obtain the NUIT certificate according to official guidance
Register for VAT if business volume requires it. Confirm current thresholds with the Tax Authority of Mozambique (AT)
Hire a properly certified accountant to maintain organized accounts and submit returns
Check filing deadlines with the Tax Authority of Mozambique (AT) or contact Mozambique Discovery for guidance

How to verify accountants and disclaimer

Significant companies, those with foreign shareholding, or listed entities may be required to have financial statements audited by a certified professional. Confirm current requirements with the Tax Authority of Mozambique (AT).

This guide is for information only. Tax and professional rules evolve. Always confirm current requirements with the Tax Authority of Mozambique (AT) or contact Mozambique Discovery for personalized support.

Confirm active professional registration before hiring a private accountant or auditor
Request proof of certification and sector experience
Verify auditor rotation compliance when applicable

Need tax support for your business?

We can guide you through NUIT, VAT registration, and selecting a properly certified accountant.