International digital platforms operating in the tourism sector could be obliged to pay taxes to the state on transactions related to tourist developments in the country, since companies that receive commissions for intermediating accommodation services have been operating without direct taxation on this income.
According to an article published by the newspaper Noticias this Wednesday, 18 December, the new legal framework is in the preparation phase, with a bill that will be submitted for approval in the next legislature. The aim is to regulate and integrate these operations within the scope of Mozambique’s tax administration.
Amorim Ambasse, director of the Digital Economy Taxation Unit at the Mozambican Tax Authority (AT), explained that the initiative aims to control online transactions in tourism and ensure that income earned by foreign platforms, such as Booking and Trivago, is subject to taxation.
‘When we make bookings and payments outside the country, these platforms receive commissions. Although they don’t have a physical presence in Mozambique, the intention is to tax the income generated in the country,’ said Ambasse.
The measure is part of the effort to regulate the taxation of the digital economy, a rapidly expanding segment globally and also in Mozambique. The AT is developing mechanisms to keep up with technological and economic dynamics, guaranteeing the taxation of commercial activities carried out online.
In addition, many tourist establishments in the country continue to process revenue abroad. The proposed law reinforces the obligation to repatriate these receipts within 15 days of the tourist’s departure.
At the same time, the National Tourism Institute (INATUR) is registering tourist resorts in the Tourism Management System, in compliance with Decree 74/2022 of 30 December. The aim of the register is to increase transparency and improve control of the sector’s activities.
