About VAT

Here you will find laws and other useful information related to VAT

1. VAT Reward

To encourage consumers requesting EBM invoice, a VAT reward scheme has been adopted. It consists of remitting a portion of VAT paid to the buyer. Details can be found in the VAT law Nº 049/2023 of 05/09/2023 and the Ministerial Order n° 002/25/10/TC of 16/04/2025 relating to the reward based on the value added tax .
To register for the VAT Reward Scheme, consumers can dial *800# and follow the instructions or register through Myrra system.

2. Laws related to VAT and other relevant documents 

a)Law nº 009/2025 of 27/05/2025 amending Law nº 049/2023 of 05/09/2023 establishing value added tax

b) Law Nº 049/2023 of 05/09/2023 Establishing Value Added Tax
c) Law n° 020/2023 of 31/03/2023 on tax procedures

d)Ministerial Order n° 002/25/10/TC of 16/04/2025 relating to the reward based on the value added tax