Subject matter and scope of application
The Regulation applies to all concessionaires that carry out, directly or indirectly, on a temporary or permanent basis, electricity export activities, understood as the dispatch of energy from the national electricity system to foreign jurisdictions, regardless of the source of generation and the segment involved (generation, transmission, distribution, storage or trading).
Taxable event and scope
The taxable event for the tax is the effective delivery of electricity at the delivery point agreed between the parties within the scope of the export activity. The Universal Energy Access Tax is levied on the entirety of the gross revenues obtained from electricity export activities.
Tax rate and possibility of adjustment
The tax rate is set at 0.5% of the gross revenue from electricity export activities. The Ministers responsible for the Energy and Finance sectors may jointly update this percentage, taking into account:
- the actual and projected volume of electricity exports;
- the annual budget forecast for the plans approved under the National Electrification Strategy;
- changes in the needs of the national economy; or
- other considerations they deem relevant for the pursuit of the public interest.
Assessment of the tax and role of Mozambique Customs
The assessment of the tax is the responsibility of the taxpayer, through submission of the export declaration to Mozambique Customs. Customs must share with the Ministries responsible for the Energy and Finance sectors the declarations and customs documents for each electricity export operation, within 30 days after the end of the month following the operation. If the declaration is not submitted, the Ministry responsible for the Energy sector determines the amount due based on the information contained in the annual return submitted by the concessionaire to the Energy Regulatory Authority, as provided for in the Regulation.
Payment methods and management of credits/debits
Payment of the tax is made through the electrification account to be defined by an order of the Minister responsible for the Finance sector, based on the export orders issued by Customs. Payment may be made quarterly, on the first business day of the following quarter, or annually, in advance, by 31 January, based on the gross revenues of the previous year.
The regime provides for the possibility of offsetting tax credits in subsequent periods, subject to confirmation, or tacit acceptance, by the Ministry responsible for the Energy sector.
Sanctions, enforced collection and default interest
Non-compliance with the Regulation is sanctioned under the General Regime on Tax Infractions. Failure to pay or partial payment within the legally established deadlines entails enforced collection by the Tax Authority, following notification by the Ministry responsible for the Energy sector.
Default interest of 0.75% per month is also payable on the total amount outstanding, including accumulated balances, for payment delays exceeding 30 days.
Reporting obligations and annual filing
By 31 May of each year, taxpayers must submit to the Energy Regulatory Authority a return relating to the previous fiscal year, indicating, among other elements: identification of the taxpayer and the purchaser, type of contract, quantities exported, prices and calculation terms, quarterly and annual gross revenues, tax paid and any amounts overpaid.
Destination of the tax revenues
All tax revenues are allocated to the electrification account defined in the Regulation and applied to capital expenditure in programmes aligned with the plans approved under the National Electrification Strategy. The revenues are allocated to the Implementing Agencies of the National Electrification Strategy as follows:
- 60% for off‑grid projects to be implemented by FUNAE, FP or another mandated public entity; and
- 40% for on‑grid projects to be implemented by EDM, EP or another mandated public entity.
Entry into force
The Regulation on the Universal Energy Access Tax entered into force on 5 June 2026.
