As previously reported, Mozambique has introduced certain VAT changes with effect from 1 January 2023, including a reduction in the standard VAT rate from 17% to 16%. Further to the reduction in the standard rate, a reduced rate of 5% is provided for several services that were previously exempt. The 5% rate applies for:
- Medical and health services carried out by private hospitals, clinics, and similar services;
- Education services provided by private establishments integrated in the National…