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Mozambique Extending VAT Exemption for Sugar, Cooking Oil, and Soap

20 May 2020

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Approved Changes

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Mozambique

The Mozambique government reportedly approved on 13 May 2020 an extension and expansion of a VAT exemption for sugar, cooking (edible) oil, and soap. This includes that the VAT exemption for these products, which had expired on 31 December 2019, will be extended to 31 December 2020, and the exemption is expanded to include raw materials, intermediary products, and equipment and parts used in their manufacture. The exemption is primarily being provided in order to keep down the prices of these essential products in light of COVID-19.