Mozambique

How are Giftcards treated for tax purposes in Mozambique (VAT, single-purpose / multi-purpose)? ›

Giftcards are subject to value added tax (IVA), which becomes due upon redemption. A distinction between single purpose and multi purpose Giftcards is not legally предусмотрено.

What special rules apply in Mozambique to the sale, issuance, or redemption of Giftcards? ›

The sale of Giftcards is permitted and is common especially in retail and tourism. Electronic providers must register with the tax authority.

What consumer rights apply in Mozambique for expired Giftcards? ›

There are no legal rules for expired Giftcards. Merchants must clearly label expiry dates, as missing information may be treated as an unfair practice.

Is there a legal rule in Mozambique on the validity period of Giftcards? ›

In Mozambique there is no legal rule on the validity period of Giftcards. Under the Civil Code, a general limitation period of three years applies. Merchants must clearly state the validity period.