Starting a Business in


Below is a detailed summary of the bureaucratic and legal hurdles faced by entrepreneurs wishing to incorporate and register a new firm in Mozambique. It examines the procedures, time and cost involved in launching a commercial or industrial firm with between 10 and 50 employees and start-up capital of 10 times the economy's per-capita gross national income.

This information was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 189 economies. The most recent round of data collection was completed in June 2015.

Compare Mozambique to 188 other economies.

  • Standardized Company

  • Legal form: Sociedade por Quotas (LDA) - Closely-Held Limited Liability Company
  • Paid-in minimum capital requirement: MZN 0
  • City: Maputo
No. Procedure Time to Complete Associated Costs
1 Obtain certification of uniqueness name (certidão de reserva de nome) at the Conservatória do Registo das Entidades Legais (Legal Entities Registrar)
Agency: Legal Entities Registrar of Maputo

The Registrar Office of Maputo was computerized and name verification can be done in a day.
1 day MZN 75
2 Sign the contract before the notary
Agency: Balcão de Atendimento Único 

According to Article 90 of Commercial Code, the Articles of Association is issued by written document signed by all partners before a notary. This can be done at the notary, the one-stop-shop and the public registry (Conservatoria do Registo das Entidades Legais)
1 day no charge
3 Open a provisional bank account and pay registration fees
Agency: Bank

The purpose of the bank account is to deposit the share capital therein. Also, the entrepreneur can make a payment for the registration fees and the official gazette fees.

1 day no charge
4 Register with the Legal Entities Registrar of Maputo (Conservatória do Registo das Entidades Legais); request a commercial registry certificate; publish company statutes in the official gazette (Bolhetim da República)
Agency: Balcão de Atendimento Único 

To register a company with the Commercial Registrar Office of Maputo, the following costs apply:

- The registration fees vary according to share capital: amounts up to MZN 5 million are taxable at a .2% rate, and amounts over MZN 5 million are taxable at a .1% rate.

This registration is completed, as the Commercial Registrar coordinates the publication of the company statutes in the Official Gazette. The fixed fee for publication of the articles of association is MZN 900 per 25 page- line (MZN 36 per line). Publication can take 3 days to 1 week.

3 days to 1 week see procedure details
5 Register for taxes and obtain NUIT from Repartição de Finanças
Agency: Repartição de Finanças

The company needs to register at the tax department (Repartição de Finanças).
between 2 to 5 days no charge
6 Apply for a simplified operating license at the One-Stop-Shop of Maputo
Agency: Balcão de Atendimento Único

On February 2, 2012, the Council of Ministers approved the revised Simplified Licensing Regime (Decree 5/2012) that served to simplify even further the licensing of economic activities in Mozambique. As a result a larger number of MSMEs benefit from easier and less costly business start up procedures.

In the places, where the one-stop- Balcão de Atendimento Ùnico (BAUs) is not available, the simplified license can be issued at the Municipality or District Administration offices. The steps for obtaining a license are:
i) Filling in the license application form;
ii) Attach the following documents:
ii) A copy of a valid Identification Document or Passport or Driving License or Professional Registration Card or Voter Registration Card (for Mozambican citizens). A copy of the DIRE or temporary residence permit, with a validity of at least 6 months (for foreign citizens);
iv) A legal entity registration certificate or copy of the publication of the articles of association in the Government Gazette (Boletim da República) and proof of the quality of the applicant, for legal persons;
v) Copy of the proof of issuance of the NUIT (Unique Tax Identification Number).
vi) Information and document review by the relevant authority. If all is correct, the fee is paid and the license is issued. The current license cost is 50% of the minimum wage for the public sector, which is updated every April and effective from June on wards.

Business activities in 9 economic sectors (agriculture, commerce, industry, civil construction, communications, culture, fishing, services and tourism) can benefit from the Simplified Licensing regime. These are fully listed in Decree 5/2012.

1 day MZN 1,501
7 Declare the beginning of activity at the tax department (Repartição de Finanças)
Agency: Repartição de Finanças

After the tax reform, a new income tax system has replaced the old. Form "Modelo M/01" must be filed to register, under a different taxpayer number, for income tax withholding (imposto sobre o rendimento do trabalho), secção A, and Form 44 is used to register for complementary tax. Since 2002, there is no Imposto sobre Rendimento do Trabalho Secção A. This tax was replaced by Corporate Income Tax ("Imposto sobre o Rendimento das Pessoas Colectivas") and Personal Income Tax ("Imposto sobre o Rendimento das Pessoas Singulares").

For VAT and corporate income tax, the notification of the beginning of business activity must be submitted 15 days before commencement. This notification must be submitted to the tax department of the appropriate fiscal district the form Modelo 6. In addition, this process requires the filing of Modelo 5 (in triplicate) and an authenticated copy of the operating license. The company is assigned unique taxpayer number (número único de identificação tributária) in 15 days, and an individual file for all taxes is opened.
7 days no charge
* 8 Declare the beginning of activity and register job candidates at the provincial employment center
Agency: Provincial Directorate of Labor

To register employees at the provincial employment center, the employer must request work cards within 30 days of the start of employment agreements, submit a schedule of work hours, and declare the employment of national workers in 30 days of the start of their respective employment agreement.

An employer with more than 10 employees must open a file (processo individual) and prepare four copies of a specific form for each worker, listing the name, position, skills, sex, date of birth, identity card number, date of entry, date of last promotion, wage or salary, and number of hours worked each month. These four copies are presented to the Employment Center, which after stamping them keeps three copies and returns one to the employer for public posting. This chart must be updated and approved annually by the Ministry of Labor. Together with this form, the employer must submit the company’s annual holiday’s plan (plano de férias) and each employee’s work card (MZN 5,000 each), which includes identity information and the employee’s signature. Upon stamping, the Employment Center returns them to the company, which distributes them to each worker as an employee identification card.
between 1-2 days, (simultaneous with previous procedure) Each copy of the chart costs 5 MZNs, assuming 10 workers
* 9 Register workers with the social security system
Agency: Balcão de Atendimento Único 

The employer must register the company within 15 days of the start of business activity and register employees within 30 days of the start of their employment agreements. A special form (boletim de identificação de beneficiaries) must be filled out for each employee and submitted to the Instituto Nacional de Segurança Social within 15 days of signing the labor contract, accompanied by an authenticated copy of that employee’s identity card, an authenticated copy of the operational license, and the company’s número único de identificação tributária (nuit). A special form (ficha da empresa) must be filed for each company.
1 day, (simultaneous with previous procedure ) no charge
* 10 Subscribe a workmen’s compensation insurance coverage
Agency: Insurance company

By Law, companies have to provide their workers with life insurance for risks not covered by social security system. The seguro colectivo is required by article 231 of the Decree 21, 2007 (Lei do Trabalho).
1 day, (simultaneous with previous procedure ) no charge
  * Takes place simultaneously with another procedure.

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