Obtaining a Unique Tax Identification Number (NUIT) in Mozambique

The Unique Tax Identification Number (NUIT) is a mandatory 9-digit identifier issued by the Autoridade Tributária de Moçambique (AT) for all taxpayers—individuals, companies, and non-profits—engaged in income-generating activities, including imports, business licensing, and financial transactions. It's essential for company incorporation, as highlighted in our previous guide on procedures in Mozambique. As of September 2025, the process remains primarily in-person and free of charge, with no fully online application option available based on current official guidelines. However, you can check or print your NUIT certificate digitally once obtained.

NUIT issuance is handled at local Tax Offices (Serviços de Finanças) or customer care counters. For foreign investors or companies, this step typically follows name reservation and precedes activity licensing. The process usually takes 1-5 business days, though it can vary by location (e.g., faster in Maputo).

Step-by-Step Guide to Obtaining a NUIT

Determine Your Category and Prepare Documents:

For Individuals (Single Persons): Use Form M/01S (Declaration of Data Registration or Change for NUIT Single Person). Required: Valid ID (e.g., Mozambican ID card, passport, birth certificate, voter card, or driver's license for residents; passport for non-residents).

For Companies (Corporate Persons, e.g., Lda or SA): Use Form M/01C (Declaration of Data Registration or Change for NUIT Corporate Person). Required: Company articles of association, proof of incorporation (from CREL), founder/shareholder IDs, and proof of address.

For Non-Profits or Foreign Entities (e.g., NGOs, branches): Use Form M/01NP (for non-business entities). Required: Similar to companies, plus any diplomatic or registration proofs if applicable.

Tip: Download forms from the AT website (at.gov.mz) under the "Formulários" section or collect them on-site. Even if shareholders have personal NUITs, the company needs its own as a distinct legal entity.

Website : Autoridade Tributária de Moçambique (AT)

Visit the Nearest Tax Office:

Locate your local office via the AT directory on at.gov.mz or by calling the helpline (+258 21 315 000). Major cities like Maputo, Beira, and Nampula have dedicated counters.

Submit the completed form(s) along with supporting documents. Staff will verify and process your registration on the spot or within a few days.

For international trade or large investments, the International Trade Department in Maputo can assist.

Receive Your NUIT:

Upon approval, you'll get a confirmation note immediately or shortly after. The full NUIT certificate (Carta de NUIT) can be printed later via the online portal at nuit.at.gov.mz (select "NUIT Coletivo" for companies).

Use the portal to check status: Enter your NUIT or personal details (e.g., birth date for individuals) to recover or verify.

Post-Issuance Steps:

Declare the start of business activities using the NUIT at the same Tax Office.