The tax administration decided to bring in the use of electronic devices to control the retail sale or services sale tax pay, during the first phase of the program.

Then, it will introduce electronic invoicing which will consequently enhance the quality of the information and of the tax control process, as it occurred in the neighboring countries (South Africa, Kenya, Zimbabwe) that already use similar devices.

The regulation will apply to the taxpayers that pay the Value Added Tax (VAT) and that are exempt from issuing invoices or similar documents but that have to issue stubs as provided in the framework of the VAT Code.

It will also apply to the taxpayers concerned by the Simplified Tax for Small Taxpayers (ISPC). The "tax machines" mentioned in this regulation project are electronic devices allowing commercial and tax automation.

They issue documents and realize tax controls in relation with goods and services transfer. In order to ensure their reliability, the Tax administration will authorize, certify and allocate these devices.

The proposal of decree approving the regulation is available on the CTA website www.cta.org.mz in "Legislation in study". Comments can be sent until July 30, to kpatel@cta.org.mz or mmuzezela@cta.org.mz