Selling services on WhatsApp and Facebook: the 2026 guide

Q: Do I need a license to sell on WhatsApp / Facebook?

For occasional, small-scale sales, no — that is the zone where most people operate. For systematic, high-volume sales , having a NIF + activity registration (+ INSS, + VAT above threshold) is strongly recommended — "small" does not mean "informal", it means "simplified formalities".

Q: At what point do I start paying VAT?

750,000 MZN/year (exemption ends; simplified regime up to 2,500,000 MZN; above that, 16% under full accounting). Verification is done with AT — confirm your business's current volume , as tax laws evolve.

Q: The client disappeared / refuses to pay. What should I do?

Written contract (even via WhatsApp — "order of X, amount Y, delivery on Z, 50% upfront") + the largest upfront payment possible . "Informal trust" is not a strategy: upfront payment is your security , and a written agreement serves as proof in case of a dispute (and Law 22/2009 protects both the consumer and you, provided you comply).

Q: Can I hide that I sell on Facebook to avoid getting banned?

The ban risk isn't about hiding — it's having your entire business reliant on an account you don't control . The defense is multi-channel : customer backup + invoicing outside the platform + sales that don't depend solely on an algorithm . The Consumer Portal (INCM) is your client's complaint channel — keep it in your plan B .

Q: If I sell to clients abroad, is it the same?

Not quite: money enters through official channels (see article on receiving money from abroad) and tax framing follows international freelancer rules (see article on freelancer taxes) — personal income tax (IRPS) + self-employed INSS +, where applicable, double taxation treaties.

Selling services on WhatsApp and Facebook in Mozambique is legal — and more Mozambicans sell exactly like this: design, tutoring, renovations, catering, transport, maintenance.

What separates those who operate legally from those who get into trouble is not the channel (WhatsApp or Facebook is not "illegal") — it is the way the activity is structured: with or without NIF, with or without registration, with or without INSS, and with or without VAT.

The short answer: systematic service selling requires formalisation; the threshold where VAT applies (750k MZN/year) is higher than most people think.

This guide shows the 4 formalities in the correct order, what consumer protection law mandates (Law 22/2009), what changes when you exceed 750,000 MZN/year, wallet limits for receiving payments, and what to do today. At the end: FAQ and dated sources.

An image to keep in mind: Mozambican seller serving customers at a street counter with a mobile phone screen turned off

In 30 seconds

Channel is not the problem, formalisation is: selling occasionally on a small scale is one thing; selling systematically with invoicing is another — and that requires NIF + registration + INSS (+ VAT above the threshold).
The 4 formalities, in order: (1) NIF at AT; (2) activity registration (or company registration, if it is a corporate entity); (3) INSS — as self-employed (Decree 14/2015, 7% of declared income, floor at the sector minimum wage) or, if hiring staff, 4%+3% for the formal sector; (4) VAT — exemption up to 750,000 MZN/year (without organized accounting), simplified regime up to 2,500,000 MZN, 16% above that (Law 22/2022).
Consumer protection law (Law 22/2009) applies to you — including if you "sell on WhatsApp": clear information, warranty, right to complain; the Consumer Portal (INCM) is the official channel for customer complaints.
Receiving payments: official wallets + banks — the article on receiving money from abroad in Mozambique provides the map of limits; and the 2026 tax reform (Law 11/2025) introduced changes confirmed by AT.

What the law says, in order

1. NIF (AT): the gateway

Any income-generating activity in Mozambique requires registration with AT (NIF). "Selling occasionally to pay rent without invoicing" is a grey area where most people operate — but the moment "selling" becomes your main income, NIF stops being "optional".

The article on freelancer taxes in Mozambique covers the 4 key figures with sources; this one details the "selling services" sequence.

2. Activity (or company) registration

If you are a legal entity (limited liability company, sole proprietorship), registration takes place at the commercial registry. If you are an individual, "registration" is the activity declaration at AT +, as applicable, a municipal operating license (alvará) (depending on what and where you sell). The full sequence is covered in the article on starting your own business in Mozambique.

3. INSS: what most online sellers overlook

Two realities:

Selling as an individual (without hiring staff): you contribute to INSS as self-employed (Decree 14/2015, 7% of declared income, floor at the sector minimum wage). Most "WhatsApp sellers" are not yet registered — the regime exists by law and grants retirement/disability rights.
Hiring "your team" (even 2–3 people at home): standard formal sector INSS (4% + 3%) applies, along with the micro-employer framework (Law 13/2023, simplified regime; applies to those employing up to 10 workers — art. 25, Law 13/2023). The article on labour rights in digital platforms covers the worker perspective.

4. VAT: less daunting than it seems

The standard VAT rate is 16% (Law 22/2022, effective 01/01/2023), however (VAT Code; OCAM tax training materials):

Exemption: annual turnover equal to or under 750,000 MZN + no organized accounting + no import/export → zero VAT on that activity. The vast majority of small service sellers fall under this category.
Simplified regime: turnover between 750,000 and 2,500,000 MZN (without organized accounting) → VAT under the simplified regime.
Above 2,500,000 MZN (or if you have organized accounting) → 16% under full accounting, with input VAT deduction.

The key takeaway: full VAT only applies when your annual volume exceeds 750k MZN — and even then, up to 2.5 million you can remain under the simplified regime.

Mozambican woman receiving a payment from a customer at a street counter, mobile phone screen turned off

The channel (WhatsApp and Facebook): what platforms require — and what consumer law demands

WhatsApp Business and Facebook: the platform rules

Verified profile + catalogue: a business profile (WhatsApp Business / business page) is what platforms require to "sell seriously" — without it, you are vulnerable to automated warnings.
Your customer base is a fragile asset: platforms can suspend accounts without notice (rules change, algorithms change). The risk isn't just getting banned — it's having your entire business dependent on an account you don't own.
Keep a backup of your customer base (a spreadsheet, website, or another network) and invoice outside the channel (service delivery should not depend on the app).
In-app payment services (payment links, in-chat payments) have their own limits and fees — confirm on the platform's official channel before promising "pay me here".

Consumer law (Law 22/2009): applies to "WhatsApp sellers"

Law 22/2009 (consumer protection, in force since 2009; updated materials from the INCM Consumer Portal through December 2025) establishes the rights your customer holds against you:

Clear information (what they are buying, price, delivery, return policy) — selling via WhatsApp does not excuse failing to state "this costs X, is delivered in Y days, and if you don't like it, Z".
Minimum warranty (for goods; services carry a duty of proper execution) — renovating a client's house with poor painting quality is a warranty issue, not a matter of "style".
Right to complain — the Consumer Portal (INCM) is the official channel; a complaint from a "WhatsApp customer" can reach it.
Prohibition of unfair practices — fake reviews, artificial urgency, hiding prices due to "delivery costs".

The point missing from viral guides: a WhatsApp seller is legally a "supplier" — and suppliers are held accountable as such. The good news: if you comply (information, warranty, complaint handling), nothing about your business prohibits using the channel — the channel is a tool, while formalisation is what protects you.

Receiving payments: limits imposed by mobile wallets

Official wallets (m-Pesa, e-Mola, m-Kesh, METIX): have transaction limits depending on user verification levels — confirm current limits on the operator's official channel (they vary by tier). "My wallet hit its daily limit" is a cash flow risk, not a glitch.
For international clients (digital service sellers): the article on receiving money from abroad outlines official channels (not "to a personal wallet without a receipt").
The 2026 tax reform (Law 11/2025) impacts digital money — the article on gig economy in Mozambique mentioned the 1% tax on licensed operators' revenues starting in 2027 (AIM, 08/06/2026): keep track of your sales history — that is what defends your tax status.

What to do today

Calculate your annual volume: tally your income over the last 12 months (by channel, with receipts). This figure determines your VAT status (up to 750,000 MZN = exempt; 750,000–2,500,000 MZN = simplified; above that = 16%). Do the math today — it's the number that changes your legal standing.
If you don't have a NIF: get one — it's step 1; the freelancer tax article outlines the process.
Organize your cash flow: separate business funds from personal finances; a sales log (date, client, amount, channel, receipt) can cut tax filing time from 4 hours to 20 minutes.
Protect your customer base: backup (spreadsheet/website/platform) + invoice outside the channel (service delivery must not collapse with the app). And never guarantee privately what you cannot fulfill legally (information, warranty, returns).

Frequently asked questions

Do I need a license to sell on WhatsApp / Facebook?

For occasional, small-scale sales, no — that is the zone where most people operate. For systematic, high-volume sales, having a NIF + activity registration (+ INSS, + VAT above threshold) is strongly recommended — "small" does not mean "informal", it means "simplified formalities".

At what point do I start paying VAT?

750,000 MZN/year (exemption ends; simplified regime up to 2,500,000 MZN; above that, 16% under full accounting). Verification is done with AT — confirm your business's current volume, as tax laws evolve.

The client disappeared / refuses to pay. What should I do?

Written contract (even via WhatsApp — "order of X, amount Y, delivery on Z, 50% upfront") + the largest upfront payment possible. "Informal trust" is not a strategy: upfront payment is your security, and a written agreement serves as proof in case of a dispute (and Law 22/2009 protects both the consumer and you, provided you comply).

Can I hide that I sell on Facebook to avoid getting banned?

The ban risk isn't about hiding — it's having your entire business reliant on an account you don't control. The defense is multi-channel: customer backup + invoicing outside the platform + sales that don't depend solely on an algorithm. The Consumer Portal (INCM) is your client's complaint channel — keep it in your plan B.

If I sell to clients abroad, is it the same?

Not quite: money enters through official channels (see article on receiving money from abroad) and tax framing follows international freelancer rules (see article on freelancer taxes) — personal income tax (IRPS) + self-employed INSS +, where applicable, double taxation treaties.

Sources

Law 22/2009 (consumer protection, 28/09/2009) + INCM Consumer Portal (materials up to December 2025): information, warranty, complaints.
VAT Code (Law 22/2022, in force from 01/01/2023) + OCAM tax training material: standard rate of 16%; exemption up to 750,000 MZN/year; simplified regime 750,000–2,500,000 MZN.
INSS (Decree 14/2015): self-employed worker at 7% of declared income, floor at sector minimum wage; formal sector 4%+3% (verified online on 18/09/2026).
AT / Law 11/2025 (2026 tax reform): changes to IRPS and digital economy; confirm current status at AT.
General tip: the "portal" for your activity isn't the app — it's AT. "Selling on WhatsApp" is a tool; "formalising at AT" is what protects the business long-term.