Tax Authority, NUIT portal, and professional oversight — how businesses register and meet tax obligations in Mozambique.
Updated: May 2026
Every company and commercial activity in Mozambique must obtain a NUIT (Unique Tax Identification Number) from the Tax Authority of Mozambique (AT) and comply with VAT, corporate tax, and social contribution obligations.
Accounting and audit practice is regulated by the Order of Accountants and Auditors of Mozambique (OCAM), while the AT manages tax collection, customs, and tax enforcement.
This directory presents official public institutions. To hire a private accountant, always confirm active registration with OCAM.
National tax and customs administration
Central body responsible for tax management, revenue collection, customs control, and NUIT issuance. Companies must register at local Tax Offices and submit periodic returns.
NUIT certificate issuance and lookup
AT online platform for printing NUIT certificates after in-person registration. NUIT is mandatory for opening corporate bank accounts, invoicing, and meeting tax obligations.
Initial NUIT registration is done in person at Tax Offices — the portal is for certificate printing.
Professional regulation of accounting and audit
Body established by Law No. 8/2012 regulating certified accountants (CC) and certified auditors (CA). Maintains member register, sets technical standards aligned with ISA, and implements quality assurance.
Public higher education in accounting
Public higher education institution specialized in accounting, audit, and taxation. National reference for training technicians who subsequently register with OCAM.
Telephone support for taxpayers
Official AT channel for clarifications on tax deadlines, registration procedures, VAT, and filing obligations. Helpline 1266 available to taxpayers nationwide.
After incorporating at the Commercial Registry, the next step is obtaining NUIT and registering for VAT and applicable taxes with the AT.
Significant companies, those with foreign shareholding, or listed entities must have financial statements audited by a certified auditor (CA) registered with OCAM and licensed by the Ministry of Finance.
This directory is for information only. Tax and professional rules evolve — always confirm current requirements with the AT and qualified local professionals.
We can guide you through NUIT, VAT registration, and selecting a properly certified accountant.
Contact us