Tax Consulting

Businesses

• Income tax preparation, consulting, and planning for pass-through and corporate entities
• Mergers and acquisitions consulting and planning, including buy/sell side due diligence and transaction structuring
• International tax compliance, planning and consulting, structuring foreign investments, and reporting of foreign financial accounts
• Not-for-profit tax compliance, consulting, and planning
• Payroll tax preparation and consulting – planning related to excessive compensation
• Sales and use tax preparation, consulting, and planning
• Tangible property tax preparation, consulting and planning
• Fixed asset and depreciation management and tracking
• Cost segregation studies
• Research and development tax credit
• Consulting related to selection and implementation of local economic incentives
• Employee benefit plan administration, compliance, and annual reporting.

Individuals 

• Representation before the IRS or other tax authorities during audits, examinations, or notices
• Tangible property tax preparation, consulting and planning
• Fixed asset and depreciation management and tracking

VAT can impact almost every transaction while doing business and presents a key factor in a business cash flow as well as potentially a real bottom-line cost. As many businesses act and perform cross-border transactions with delivery of goods or supplies of services there is an increasing interest to be VAT compliant in a foreign country and to get information of the VAT treatment during business case planning, covering for example VAT rates, VAT registration obligations, simplifications, refund possibilities. At the end it is intended to avoid any VAT risks and to calculate project costs, price and margin valid and not influenced by VAT (retroactively).

Therefore, VAT is also an essential issue for entrepreneurs because there is often money at stake. Due to the current VAT rate of 17% in Mozambique, we guarantee full coverage over late-filing penalties, mistakes in the area of VAT lead to a definitive charge. Our advisory offer also covers VAT advisory services to generate best approaches which could be implemented in your company.

Our strengths

Our business area VAT Services offers efficient, sustainable, cross-industry and practical VAT advice with respective focus on industrial sectors and a practical approach. Our service line VAT Services with our experienced VAT specialists assists companies and entrepreneurs of all industrial sectors and sizes.

Our VAT Group experts are organized with regular communication, professional exchange, sharing approaches and hot topics in VAT and changes in law, leading practice across industries. So,Serviços Moçambique could provide you with advice to all national and VAT issues and declaration obligations.

In the area of Taxation it is necessary on the one hand to avoid any risk by fulfilling all legal and many formal requirements, e.g. invoicing requirements, documentation requirements in case of performed VAT exempt supplies and declaration obligations. On the other hand also opportunities and optimizations can and should be realized due to an active designing and organization of VAT for your business activities and business cases.

Our advisory services

• Advisory services for all ongoing VAT queries of your daily business with high level practical and sector-oriented approach for national issues with coordination of the colleagues in the concerned locations.
• Assistance in VAT compliance/declaration obligations (e.g. filing of preliminary and annual VAT returns, VAT registration in Mozambique, special VAT refund procedure).
• Dealings with local tax authorities: Assistance in discussions with the tax authority in audits or special VAT audits and in filing appeals or statement of claims, rulings.
• Litigation in VAT-related tax court cases.
• Performance of specific projects (e.g. VAT reviews as a simulated audit, VAT Checks with different extent and scope).
• Implementation assistance for „VAT processes“ in your company as an internal control system from a risk management perspective.
• Specific topics and issues (e.g. cash-flow optimization, intercompany charging, restructuring, holding companies, allocation and proportion of input VAT deduction and respective optimization, import VAT and implications of customs and duty with regard to cross-border supplies).
• Inhouse-Workshops, client-designed for the typical business cases and qualifications of the participating employees
• Check and review of the transformation of the VAT requirements in the ERP system.
• Customs-related advice.