Business Registration in Mozambique

Mozambique's business registration process is governed primarily by the Commercial Code (Código Comercial de Moçambique), which was updated in 2022 through Decree-Law No. 1/2022 of May 25, replacing the previous 2005 version (Decree-Law No. 2/2005 of December 27). This new code modernizes company formation, introduces new entity types, eliminates outdated ones, and facilitates digital registration and publication to improve the business environment and align with international standards. It emphasizes transparency, such as mandatory beneficial ownership registration, and simplifies procedures to reduce bureaucracy. The code is complemented by the Investment Law (Law No. 3/93, as amended), tax regulations under the Tax Code (Decree-Law No. 1/2014), and labor laws.

All registrations occur through the One-Stop Shop (Balcão de Atendimento Único - BAÚ) or the Legal Entities Registry (Conservatória do Registo das Pessoas Coletivas - CRPC), administered by the Ministry of Justice. Foreign investors must comply with the same rules as locals, with 100% foreign ownership allowed in most sectors (exceptions for strategic areas like mining or defense). 

The Agency for Promotion of Investments and Exports (APIEX) provides guidance but is not mandatory for registration unless seeking incentives. As of 2025, the process typically takes 17-30 days and costs MZN 10,000-50,000 (about $150-750), depending on entity type and sector.

Below is a comprehensive overview of the requirements, structured by key stages. This is based on official sources including APIEX guidelines, the Commercial Code, and World Bank Doing Business metrics (archived but reflective of ongoing practices).

Registration Process (Step-by-Step)

The process is centralized at BAÚ/CRPC in Maputo or provincial offices. Documents must be in Portuguese (translations notarized). Digital submission is encouraged via the e-Balcão portal.

Draft Articles of Association (Estatutos): Notarize a private contract or public deed outlining company purpose, capital, shareholders, directors, and registered office. Requires ID/passports of all parties. Costs ~MZN 5,000 ($75) for notary.

Commercial Registration: Submit to CRPC:

Name reservation certificate.

Notarized articles.

Shareholder/director IDs (passports for foreigners).

Proof of capital deposit.

Form for registration.

Takes 5-7 days; issues Commercial Registry Certificate. Cost: ~MZN 3,000-10,000 ($45-150).

Publication: 

Publish articles and incorporation notice in the Official Gazette (Boletim da República) via the National Printing Office (Imprensa Nacional). Digital publication allowed under the 2022 Code. Takes 2-3 days; cost ~MZN 2,000 ($30).

Tax Registration: 

At the National Tax Authority (Autoridade Tributária - AT):

Obtain Unique Taxpayer Number (NUIT).

Register for VAT (17%) if turnover >MZN 750,000/year.

Declare business commencement.

Free; takes 1-2 days. Required for all entities.

Social Security and Labor Registration: If hiring employees:

Register with National Institute of Social Security (INSS) within 15 days of operations.

Enroll with Provincial Directorate of Labor.

Comply with quotas (e.g., 5-10% foreign workers max); minimum wage ~MZN 6,000/month.

Costs minimal; ongoing contributions 4-7% of payroll.

Sector-Specific Licenses: 

Via BAÚ or relevant ministry (e.g., Industry for manufacturing; Environment for EIA under Law 20/97). Simplified for small businesses; takes 10-30 days. Costs vary (MZN 2,000-20,000).

Bank Account and Operations: 

Open a corporate account post-registration (requires NUIT and certificates). Declare start of activities to AT to avoid penalties.

Timeline: up to 30-60 days with delays. Remote setup possible for foreigners via power of attorney.

Post-Registration Obligations

Annual Reporting: File audited accounts (if SA or turnover >MZN 250,000) with CRPC by May 31. Update UBO changes within 30 days.

Taxes: Corporate income tax 32%; file annually. VAT returns monthly/quarterly.

Compliance: Maintain registered office; appoint a company secretary (new under 2022 Code) for record-keeping. Anti-money laundering rules require KYC on transactions.

Incentives: Register with APIEX for FDI benefits (e.g., duty exemptions). Priority sectors (agriculture, tourism) qualify for reduced rates.

Key Regulatory Bodies and Resources

Legal Entities Registry (CRPC): Handles core registration (www.srn.gov.mz).

APIEX: Guides setup and incentives (www.apiex.gov.mz; Business Licensing Guide available).

Tax Authority (AT): NUIT and compliance (www.at.gov.mz).

Bank of Mozambique: FDI registration (www.bancomoc.gov.mz).

Mozambique Business Registration

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