Business in Mozambique

A business may operate as an empresário em nome individual, sociedade comercial, cooperative or another legally recognised form. The choice affects registration, taxation, liability, financing and the documents required. Micro and family businesses also operate partly outside formal registration, while formalisation can improve access to licensing, credit, training, public procurement and support programmes. The Balcão de Atendimento Único (BAU), meaning One-Stop Service Counter, is the main integrated access point for many business procedures. Physical BAU offices and the electronic e-BAU channel connect services such as the Registo de Entidades Legais, Registries and Notary services, the Autoridade Tributária (AT), social security, official publication, labour administration, investment authorisation, import and export registration, municipal charges and sector-specific licences. As of August 2026, e-BAU operated in 129 districts, with coverage still expanding. A typical formalisation sequence starts with a name check and certidão negativa, followed by the founding deed or statutes and, where required, notarial work or proof of capital. The business then registers with the Registo de Entidades Legais, publishes the required notice in the Boletim da República and obtains a Número Único de Identificação Tributária (NUIT) from the Autoridade Tributária. A NUIT is the tax identification number for the business; its issue is free, and obtaining it before applying for an activity licence is practical. The final licence depends on the activity and location and may be commercial, industrial, tourism-related, transport-related, simplified or based on a Mera Comunicação Prévia. This last procedure provides a certificate immediately and free of charge for less complex or lower-risk activities, but inspections or environmental, health and sector approvals may still apply. Mozambique had 85,423 active companies in 2024, according to INE, an increase of 2.1% from 2023. Micro companies represented 64.8%, small companies 32.1%, medium companies 1.9% and large companies 1.2%; together they employed 803,895 people. These figures describe the formal company population and are not a complete measure of economic activity because INE also conducts a separate Inquérito ao Sector Informal. Investment projects can involve APIEX and the Instituto de Promoção das Pequenas e Médias Empresas (IPEME). Under Lei n.º 8/2023 and Decreto n.º 8/2024, an investment registration or authorisation may support requested tax or non-tax incentives. An Investment Certificate documents eligibility for incentives and guarantees. For complete applications, the official simplified decision thresholds are up to MT 3,500,000,000 for a Provincial Governor, MT 6,500,000,000 for the APIEX Director-General and MT 32,000,000,000 for the Minister of Finance, with a maximum decision period of three days. A project file commonly includes the location and premises, feasibility study, investor identification, company registration, proof of financing and the project application. DUAT, environmental and sector approvals may also be required. Foreign direct investment requires registration with Banco de Moçambique when proof for profit transfers is needed. Petroleum, gas and mineral extraction follow special legal regimes. IPEME supports PME formalisation, business-plan and management training, technical assistance, credit mediation, incubation and the Made in Mozambique programme. Its Cadastro de Empreendedor generally requires a NUIT, Certidão Comercial and alvará or licence. The portal describes online processing in about 48 hours and validity for two years. Registration can open access to subsidised credit lines, training, public procurement and tax or support programmes, but it does not automatically provide financing. Capital may come from own funds, commercial banks, IPEME-mediated lines, public or local programmes, partners or investors. During operation, the Autoridade Tributária may require IVA, ISPC, IRPC, IRPS withholding and customs compliance, depending on the business status and activity. Businesses use eDeclaração for tax submissions. IRPC registration, changes and cessation require separate notifications; the regular IRPC income declaration is due by the last working day of the fifth month after the financial year, and annual accounting and fiscal information is due by the last working day of the sixth month. The fiscal file must generally be retained for ten years. Tax cessation must be reported within 30 days, changes within 15 days and, under the IRPC rules, the start of activity is generally registered 15 days before operations begin. A company and its employees must register with the Instituto Nacional de Segurança Social (INSS) within 15 days of starting activity. The total contribution is 7% of wages: 4% paid by the company and 3% by the employee. A Trabalhador por Conta Própria (TCP), meaning self-employed worker, bears the full 7% contribution. Monthly declarations and payments follow separate deadlines, including payment by the tenth day of the following month. Subject to contribution requirements, INSS cover can include sickness, hospitalisation, maternity, invalidity, old-age and survivors' benefits. Importers and exporters need the relevant Certificado de Operador de Comércio Externo. An importer's card is valid for one year; an exporter's licence follows its licence period and cannot exceed five years when issued without a fixed end date. Business growth may require additional licences, branches, PME registration, an investment certificate, import or export status and sector approvals. Province and district differences can affect BAU access, inspections, municipal charges, infrastructure and security conditions. A transfer may use cessão de quotas or participações, or a trespasse, meaning transfer of a business or operating establishment. The statutes, legal register, tax records, BAU or INSS records and any sector authority records may need updating. INSS requires written notification of address changes, temporary or permanent cessation and trespasse, with documents such as a Certidão de Trespasse or Modelo 3 Finanças where applicable. A licence, tax status, incentive approval or employee and INSS obligations do not automatically pass to the buyer, so the transaction requires case-specific checks. Closure normally involves stopping operations, settling employees and INSS, resolving taxes, assets, contracts and creditors, completing dissolution and liquidation where a company is involved, and closing licences and registrations. The Autoridade Tributária requires Modelo 03 or cessation reporting within 30 days, together with final declarations and, where required, the previous year's declaration. INSS must receive written notice of temporary or permanent cessation, and outstanding contributions can create further claims or penalties. There is no single nationwide closing deadline beyond the specific tax and INSS periods.