Mozambique - Transfer Price Regime

The Transfer Pricing Regime (TPR) published by Decree No. 70/2017, of 6 December, which entered into force on 1 January of this year, established a set of rules that will govern relationships between related parties.

The TPR applies to individuals and companies resident or domiciled in Mozambique, and to permanent establishments of companies nonresident in Mozambique that conduct transactions associated with non-resident companies, as well as with other permanent establishments of the same company situated outside Mozambique.