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Accounting

From the journal to the balance sheet. All in PGC-NIRF.

Import the general chart of accounts of Mozambique, post double entries in your journals and get the trial balance, the ledger and the financial statements. VAT is settled from the balances.

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From 11,167 MT a year, for your own company.
Chart of accounts

The official chart, ready to import.

The General Chart of Accounts of Mozambique, from Decree no. 70/2009, comes with NUX SPACE: 537 accounts in 8 classes. Choose the classes you use and import them. The tree is built from the codes.

  • Accounts that already exist stay as they are
  • You can also import from Excel or from the previous year
  • The hierarchy comes from the code: 4433 sits under 443
  • Only accounts without sub-accounts take entries
Import accountsFiscal year 2026
From ExcelFrom another yearGeneral Chart of Accounts
Choose the classes; codes that already exist are skipped.
ClassAccounts
1Meios financeiros10
2Inventários e activos biológicos56
3Investimentos de capital51
4Contas a receber, contas a pagar, acréscimos e diferimentos144
5Capital próprio31
6Gastos e perdas149
7Rendimentos e ganhos87
8Resultados9
537 accounts ready to import across 8 classesImport
Chart of accounts2026
44Estado
443Imposto sobre o valor acrescentado (IVA)
4431IVA suportado
4432IVA dedutível
4433IVA liquidado
44331Operações gerais
Fiscal years and periods

Close the month. Open the next year.

Each fiscal year has twelve periods and up to four adjustment periods. A closed period no longer takes entries. The next year opens from the previous one, with the chart of accounts and the journals.

  • The monthly periods are created when the year opens; the adjustment periods, 13 to 16, when they are needed
  • The fiscal year does not have to start in January
  • Each year has its own chart of accounts: changing 2027’s does not touch 2026’s
  • The opening balances are posted after the previous year’s income settlement
PeriodsFiscal year 2026
1 JanuaryClosed
2 FebruaryClosed
3 MarchClosed
4 AprilClosed
5 MayClosed
6 JuneClosed
7 JulyClosed
8 AugustClosed
9 SeptemberOpen
10 OctoberOpen
11 NovemberOpen
12 DecemberOpen
13 to 16 Adjustment 1 to 4created when they are needed
Opening the fiscal yearfrom 20262027
Import the chart of accounts from the previous year537 created
Import the journals from the previous year5 created
Create the monthly periods12 created
Post the opening balancesnext
Save
VAT and income

The month’s VAT, settled from the balances.

At the end of the period, NUX SPACE reads the balances of output VAT and input VAT and proposes the settlement entry. Check it, change an account if you need to, and run it.

  • One VAT settlement per period
  • The entry can be edited before it is saved, like a manual entry
  • An account missing from the settings? You choose it on the same screen
  • At the end of the year, the income settlement takes expenses and income to account 88
NUX SPACE settles and posts the VAT. The return to the AT is filed separately.
VAT settlementSeptember 2026
DIV · Operações DiversasVAT settlement for period 9/2026
44331 Operações geraisclose output VATD73,664.00
4435 IVA apuramentooutput VAT to settlementC73,664.00
4435 IVA apuramentoinput VAT to settlementD41,232.00
44323 Outros bens e serviçosclose input VATC41,232.00
4435 IVA apuramentosettlement to payableD32,432.00
44371 Valores apuradosVAT payableC32,432.00
TotalD 147,328.00 · C 147,328.00
CalculateExecute
VAT payable · September
73,664.00 − 41,232.0032,432.00
Reports

With the previous year alongside.

Trial balance, account statement, general ledger, income statement and balance sheet, for the periods you choose. On screen, in PDF or in Excel: the paper comes out as the screen is.

  • The comparison with the previous year comes switched on
  • A summary by line item, or the detail account by account
  • The balance sheet checks that assets equal equity plus liabilities
  • The line items can be edited, and a panel shows the accounts left out
The income statement follows the by-nature format of the PGC-NIRF.
Income Statement
Compare with previous yearShow account detail
January to September20262025
Vendas e Serviços Prestados6,240,000.005,380,000.00
Custo dos Inventários−3,494,400.00−3,066,600.00
Gastos com o Pessoal−1,842,516.00−1,566,000.00
Fornecimentos e Serviços de Terceiros−612,300.00−571,900.00
Result before depreciation, financing costs and taxes290,784.00175,500.00
Depreciation and amortisation for the period−96,000.00−88,000.00
Operating result194,784.0087,500.00
Financial result−18,400.00−21,300.00
Result before tax176,384.0066,200.00
Imposto sobre o rendimento do período−56,442.88−21,184.00
Net Result119,941.1245,016.00
Price

For your company or for a firm.

Individual is for your own company’s accounts. The Consulting plans are for accounting firms, and each client company has its own accounts. Paid by M-Pesa, by the year.

Individual

one company, your own11,167MT a year
Get started
For your company

Starter

up to 5 companies16,767MT a year
Get started

Professional

Most popularup to 15 companies27,967MT a year
Get started

Advanced

up to 25 companies39,167MT a year
Get started

Business

up to 40 companies55,967MT a year
Get started
Consulting · for firms
In every plan
  • PGC-NIRF chart of accounts: 537 accounts in 8 classes
  • Fiscal years with up to 16 periods
  • Journals and entries
  • Cost centres
  • Trial balance, general ledger and financial statements
  • VAT and income settlement
In a firm
CompanyPadaria Cossa, LdaChange
Active fiscal year2026Change

Each client company has its own chart of accounts, its own journals and its own fiscal years. You switch company and year in the bar at the top.

Accounting integration11,200 MT a year
Sales, receipts, expenses, salaries and stock reach the journal on their own. It needs an active Accounting plan and serves only your own company.
Learn more

The 30 free days are for Commercial Management; Accounting is not part of that trial.

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Post your first entry. We will help.

Create the account and import the chart of accounts. If you prefer, talk to us first.

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