Expense Reimbursement Policy in Mozambique

Modified on: Mon, 15 Sep, 2025 at 9:34 PM

TABLE OF CONTENTS

Overview of Expense Types
- Reimbursable Expenses
- Taxable Benefits
Documentation Requirements
Travel and Mileage
Per Diem Rates
Client Entertainment & Gifts
Health & Wellness Expenses
VAT Considerations
Submission Guidelines

At Horizons, 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
Horizons’ Name: Horizonte Recursos Humanos MZ, SU, LDA
Amount and Currency
Tax Information: VAT amount and supplier’s VAT registration number
NUIT (Tax ID) of Horizons

Note: Invoices are mandatory for all expense claims. There is no minimum threshold.

Travel and Mileage

Category	Policy
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	Horizons’ name and NUIT must be on the invoice

Per Diem Rates

Type	Rate
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.

Good to know

To review how to submit an expense and/or an expense report on the Horizons platform, take a look at this separate article:
How to submit expenses? : Horizons Help Center (joinhorizons.com)

To review how to appove an expense and/or an expense report on the Horizons platoform, take a look here:
How do I approve an expenses report? : Horizons Help Center (joinhorizons.com)

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Mozambique