Mozambique has published Law No. 3/2025 of 21 May 2025 in the Official Gazette, which amends the VAT Code for the reintroduction of a VAT exemption for sugar, edible cooking oil, and soap. The exemption applies to:
- Sugar, and raw materials, intermediate products, parts, equipment, and components used in the sugar industry;
- Goods and services in the agricultural production of sugar cane;
- Edible cooking oils and raw materials used in the edible cooking oil industry; and
- Soaps and raw materials…