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

|Approved Changes|Mozambique
Mozambique

Mozambique has published Law No. 3/2025 of 21 May 2025 in the Official Gazette, which amends the VAT Code for the reintroduction of a VAT exemption for sugar, edible cooking oil, and soap. The exemption applies to:

  • Sugar, and raw materials, intermediate products, parts, equipment, and components used in the sugar industry;
  • Goods and services in the agricultural production of sugar cane;
  • Edible…

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