At Remote People, we prioritize a smooth and transparent expense reimbursement process for all team members. This guide outlines how expenses are managed in Mozambique, including documentation requirements, tax considerations, and reimbursement policies.
Reimbursable Expenses
These are not taxed and must be directly related to business activities. Examples include: travel and transport costs; hotel accommodation; business meals.
Taxable Benefits
Expenses that provide personal benefit to employees may be taxable under Mozambican law. Examples include: personal travel; non-business-related meals; gifts exceeding MZN 5,000.
Documentation Requirements
To ensure compliance with Mozambican tax laws and facilitate VAT recovery, all expense claims must include original receipts or invoices with the following details: date of transaction; detailed description of goods/services; supplier name and contact details; Remote People's Name: Horizonte Recursos Humanos MZ, SU, LDA; amount and currency; tax information (VAT amount and supplier's VAT registration number); NUIT (Tax ID) of Remote People. Note: Invoices are mandatory for all expense claims. There is no minimum threshold.
Travel and Mileage
Mileage Rate: MZN 25–30 per km. Parking & Toll: Must be submitted separately with receipts. Business Travel: Requires pre-approval and must be reasonable and business-related. Transport Modes: Air, bus, train, tram, taxis/cabs, rental cars. Invoice Requirement: Remote People's name and NUIT must be on the invoice.
Per Diem Rates
Domestic Travel: MZN 2,000 per day. International Travel: USD 100–150 per day (based on destination and role).
Client Entertainment & Gifts
Must be directly linked to business objectives
Gifts under MZN 5,000 are generally acceptable
May be taxable depending on context
Must be well-documented and justified
Health & Wellness Expenses
These are not reimbursable unless covered by a formal employee benefit policy.
VAT Considerations
VAT is applied at a flat rate of 17%
Proper documentation is required to claim VAT credits
Submission Guidelines
Submit expenses within 30 days of incurring them
Retain and submit original receipts/invoices
Use the designated expense reporting system or template
All expenses must be approved by the relevant line manager or cost center owner
If a receipt is lost, a declaration form may be required. Frequent missing receipts may lead to rejection.