Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

April 30, 2020

Mozambique Revenue Authorities release draft user manual regarding e-returns system

The Mozambique Revenue Authorities (MRA) recently released a draft user manual with guidelines for taxpayers regarding utilization of the e-return system. The e-return system is part of the MRA’s e-taxation project, which is being implemented to modernize the process for submitting tax returns and paying taxes. The e-taxation system is expected to be introduced soon and will allow taxpayers to better comply with their tax obligations, without the need to travel to local tax offices.

In order to participate in the e-return system, taxpayers are required to complete a registration form that needs to be submitted at the tax office where they are registered.

In addition to the remote submission of returns via the internet or other means, the e-return system also foresees the payment of taxes using banking channels such as Internet Banking, for which the taxpayer has to obtain a reference number from the system (GARE) in order to proceed with payment.

In the initial phase, the e-return will only allow for the submission of the following returns:

  • Value-Added Tax returns (forms A, C and E)
  • Simplified Tax on Small Taxpayers – Form 30
  • Corporate Income Tax payment return – Form 39
  • Personal Income Tax payment return – Form 19

We will provide additional details on these processes as they become available. It is important to note that although the process may be at an initial phase, taxpayers may see significant progress very soon due to the current COVID-19 situation which demands social distancing and limited personal contact. Thus COVID-19 may accelerate the technological evolution of the MRA.


For additional information with respect to this Alert, please contact the following:

Ernst & Young Limitada, Maputo
Ernst & Young Advisory Services (Pty) Ltd., Africa ITTS Leader, Johannesburg
Ernst & Young Société d’Avocats, Pan African Tax – Transfer Pricing Desk, Paris
Ernst & Young LLP (United Kingdom), Pan African Tax Desk, London
Ernst & Young LLP (United States), Pan African Tax Desk, New York




The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or Please refer to the privacy notice/policy on these sites for more information.

Yes, I accept         Find out more