Mozambique: AT's e-Tributação, e-Declaração and electronic tax payment

Last checked: 20 October 2026 · Countries

Mozambique's Autoridade Tributária (AT) collects domestic taxes through e-Tributação, a revenue information system linked to the state financial system e-SISTAFE and the Single Treasury Account ^1,2. Taxpayers file on the e-Declaração portal, get a GARE payment guide and pay at a bank or by internet banking with its reference number ¹. An IMF report cited by Forbes África Lusófona said 45% of tax revenue went through e-Tributação at the end of December 2022 ².

Tax body: Autoridade Tributária de Moçambique (AT) ¹
Tax system: e-Tributação, linked to e-SISTAFE ^1,2
Filing portal: e-Declaração at edeclaracao.at.gov.mz ¹
Payment reference: GARE, paid at banks or by internet banking ¹
Share via e-Tributação: 45% of tax revenue at end of December 2022 ²
Gross collections: MZN 338 billion in 2023 ⁴

e-Tributação and e-Declaração

A Direcção Geral de Impostos presentation dated 20 May 2020 describes e-Tributação as a government strategy to modernise tax administration through an information system for revenue collection, mainly for domestic taxes ¹. Its stated goals include simpler filing and payment, less cash handling and payment fraud, and faster availability of revenue in the Single Treasury Account (CUT) ¹.

To join, a taxpayer downloads a form from edeclaracao.at.gov.mz, submits it in duplicate and receives login details by email ¹. After filing, the platform calculates the tax and issues a GARE, the state revenue collection guide ¹. The taxpayer pays at a bank counter or by internet banking with the GARE reference and gets a receipt ¹. The presentation lists 12 participating banks, including Moza, BCI, Standard Bank, BIM, ABSA and FNB ¹. It cites no decree or law ¹.

Phase	Date	Scope
Phase I ¹	No date given ¹	VAT, ISPC, IRPS and IRPC returns and Modelo B for other taxes and fees ¹
Phase II ¹	August 2020 ¹	Simplified VAT, isolated VAT operations, credit requests and tax status ¹
Phase III ¹	December 2020 ¹	Credit guides, late payment guides and income declarations ¹

Coverage and IMF benchmarks

Citing an IMF report, Pedro Mbinza of Forbes África Lusófona reported on 19 July 2023 that 45% of total tax revenue was collected through e-Tributação at the end of December 2022 ². He reported that the system has interfaces with seven commercial banks and that the taxpayer portal then worked for VAT and the simplified tax for small taxpayers only ². At the end of March 2023 it covered 37% of VAT and small-tax taxpayers and 72% of large taxpayers ².

IMF Country Report No. 24/8 of January 2024 set a structural benchmark for end-December 2023 to extend "the new e-tax system to all taxes and tax administration offices" ³. It moved the test of a digital interface letting all taxpayers file and pay electronically from end-March to end-December 2024 ³. It cited "IT constraints limiting electronic VAT collections" ³.

AT President Amélia Muendane said gross collections rose from MZN 158.5 billion in 2015 to MZN 338 billion in 2023, an increase of 113.43%, as reported by Zelio Tembe of AIM on 14 February 2024 ⁴.

Mobile wallets and the digital economy

Vice-Minister of Economy and Finance Carla Fernandes Louveira said the AT planned to start taxing mobile wallet operations and tracking transactions from 2024, as reported by Zelio Tembe of AIM on 20 October 2023 ⁵. A pilot on controlling and taxing online transactions in tourism was planned for November 2023 ⁵.

Customs single window fees

In a 2013 complaint on the tripartite non-tariff barrier system, Malawian transporters raised new transit rules in Mozambique ⁶. A May 2013 update listed costs of US$119 per transit truck, including a US$24 MCNet system fee and a US$20 transit tax ⁶. Mozambique's revenue authority said the Single Window had no technical difficulties ⁶. The complaint was marked resolved on 11 September 2013, after Ministerial Diploma 116/2013 of 8 August repealed Diploma 307/2012 ⁶.

Common questions

How do I pay taxes electronically in Mozambique?

File on e-Declaração, get the GARE, then pay at a bank or by internet banking with the GARE reference ¹.

What is e-Tributação?

The AT's information system for collecting and managing mainly domestic tax revenue, linked to e-SISTAFE and the Single Treasury Account ^1,2.

How much tax goes through e-Tributação?

45% of total tax revenue at the end of December 2022, according to an IMF report cited by Forbes África Lusófona ².

Does Mozambique tax mobile wallet transactions?

The Vice-Minister of Economy and Finance said in October 2023 that the AT planned to start taxing mobile wallet operations from 2024 ⁵.

Rules and fees change. Check the official site linked above before you apply or pay. Spotted an error? Email [email protected] with the official link.

Sources

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