Conservatória do Registo das Entidades Legais - Mozambique

Conservatória do Registo das Entidades Legais (Legal Entities Registry Office). It is the official government body responsible for registering legal entities, such as companies, branches, and other commercial structures, under the Ministry of Justice.

CREL plays a pivotal role in ensuring legal validity for business operations, particularly for foreign investors navigating the Commercial Code (Decree-Law No. 1/2022) and the Private Investment Law (Law No. 8/2023). As of September 2025, all corporate registrations, including name reservations, incorporations, and beneficial ownership disclosures, are processed through CREL or its digital extensions like the E-BAU (Electronic One-Stop Shop).

CREL plays a pivotal role in ensuring legal validity for business operations

CREL plays a pivotal role in ensuring legal validity for business operations, particularly for foreign investors navigating the Commercial Code (Decree-Law No. 1/2022) and the Private Investment Law (Law No. 8/2023). As of September 2025, all corporate registrations, including name reservations, incorporations, and beneficial ownership disclosures, are processed through CREL or its digital extensions like the E-BAU (Electronic One-Stop Shop).

"Proof to CREL" refers to the required documentation and evidence that must be submitted to CREL to validate and complete a business registration. This "proof" ensures compliance, prevents duplication (e.g., identical company names), and grants third-party enforceability to corporate acts. Without it, registrations are provisional or invalid, potentially delaying operations in a market seeing US$5 billion in FDI approvals in H1 2025.

Why Proof to CREL Matters for Foreign Investors

For foreigners, submitting accurate proof to CREL is a gateway to full ownership (up to 100% in most sectors, excluding mining or defense) and access to incentives via APIEX (Agency for Promotion of Investments and Exports). It mitigates risks like bureaucratic delays (10-30 days typical) or invalid contracts.

Key challenges include Portuguese-language requirements and apostille for foreign docs under the Hague Convention.

Key Types of steps Required for CREL Submission. The exact proofs vary by entity type . Here's a breakdown based on the Commercial Code:

Name Reservation

Required Proof/Documents

To initiate the registration process, you must submit an application form provided by CREL, including up to three proposed company names to ensure uniqueness.

Purpose

The purpose of this step is to confirm that no existing entity in Mozambique is registered under the same name, preventing conflicts and ensuring legal clarity.

Notes for Foreigners

Foreign investors can submit the application either in-person at CREL offices (e.g., in Maputo) or online via the Electronic One-Stop Shop (E-BAU). The cost is MZN 500 (~$7.50), and the certificate remains valid for 30 days, allowing sufficient time to proceed to the next steps.

Drafting Articles of Association (Estatutos)

Required Proof/Documents

You need to prepare a notarized deed or a private document signed by all partners/shareholders, outlining the company's purpose, capital, management structure, and registered address. Additionally, a bank certificate from a Mozambican bank (e.g., Millennium BIM) proving the deposit of capital is required.

Purpose

This step establishes the foundational rules and structure of the company, serving as the legal blueprint for its operations and governance.

Notes for Foreigners

All documents must be in Portuguese, with foreign documents (e.g., passports or powers of attorney) requiring apostille under the Hague Convention and certified translations. Notary fees range from MZN 5,000 to 10,000 (~$75-150). While there's no legally enforced minimum capital, a nominal amount (recommended MZN 1,000/~$15) is practical for bank deposits and procedural requirements.

Provisional Registration and Incorporation

Required Proof/Documents

Submit the notarized Articles of Association, the name reservation certificate, and certified copies of IDs or passports for all founders/shareholders to CREL.

Purpose

This step records the company's provisional entry in CREL's registry, marking the initial legal recognition of the entity.

Notes for Foreigners

If not physically present in Mozambique, foreigners must provide a power of attorney for a local representative to handle submissions. Using E-BAU can expedite this process, reducing the typical 3-7 day timeline. Ensure all documents are complete to avoid delays.

Final Registration and Certificate

Required Proof/Documents

Provide the full set of documents from previous steps, including a beneficial ownership declaration identifying ultimate owners holding more than 25% of the company (per Decree-Law No. 1/2024). Additionally, submit proof of publication of a summary of the Articles of Association in the Boletim da República (Official Gazette).

Purpose

This step finalizes the registration, issuing the Commercial Registration Certificate, which grants legal validity against third parties and ensures compliance with anti-money laundering regulations.

Notes for Foreigners

The publication in the Boletim da República (II Série) costs approximately MZN 2,000 (~$30) and can take up to 90 days, potentially delaying operations. Foreign investors should plan for this in their 10-30 day setup timeline. The beneficial ownership requirement involves disclosing detailed ownership information, so consult local legal advisors to ensure accuracy.

see also ---> Boletim da República (BR)

Post-Registration (Tax and License)

Required Proof/Documents

Obtain a Unique Tax Identification Number (NUIT) from the Autoridade Tributária (Tax Authority) and submit an application for a business license (Alvará) through the Balcão de Atendimento Único (BAU) or relevant sector ministry (e.g., Ministry of Industry and Commerce).

Purpose

These steps enable the company to operate legally, comply with tax obligations (e.g., automatic 17% VAT for turnover exceeding MZN 1 million), and access investment incentives through APIEX for foreign direct investments over MZN 2.7 million (~$42,000).

Notes for Foreigners

The NUIT registration is free and typically takes 1-3 days, often streamlined via E-BAU. The business license costs MZN 3,000-20,000 (~$45-300), depending on the sector and company size. For FDI, submitting to APIEX post-registration is crucial for securing tax holidays or customs exemptions, particularly in priority sectors like renewables or agriculture.