A eficácia do CIRPC e do CIVA na tributação das startups digitais EM Moçambique

Abstract

This study analyses the tax framework applicable to digital startups in Mozambique, within a context marked by the transformation of economic activity driven by digitalisation, the dematerialisation of operations, and the growing relevance of business models based on platforms and electronic services. The analysis begins with an overview of the Mozambican tax system and the structure of the main taxes applicable to business activities, with particular emphasis on the Corporate Income Tax Code - CIRPC and the Value Added Tax Code - CIVA. Throughout the study, the legal challenges arising from the classification of digital transactions, the legal nature of software, and the categorisation of different forms of digital service provision and intermediation are examined, assessing the impact of such classifications on the incidence of corporate income tax and value added tax. Particular attention is given to the difficulties associated with traditional tax nexus criteria, such as permanent establishment and residence, as well as to contemporary proposals relating to significant economic presence. The research also analyses recent legislative amendments to the CIRPC and the CIVA, together with the legal framework applicable to intermediary providers of electronic services and digital platform operators, examining how these instruments seek to address the new realities of the digital economy. In the same context, the tax treatment of startups in Mozambique is addressed, taking into account the coexistence of different tax regimes, including the Simplified Tax for Small Taxpayers, and their interaction with the Law on Micro, Small and Medium-sized Enterprises. The study identifies the main normative, interpretative, institutional, and economic challenges that condition the taxation of digital startups within the Mozambican legal system, providing a basis for reflection on possible pathways to adapt the tax system to the specificities of the national digital ecosystem