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Country Guide: Mozambique

Company Formation in Mozambique

A complete guide to navigating the BAÚ (One-Stop Shop) and APIEX. Learn the requirements, corporate structures, and timelines for establishing a legal entity in one of Southern Africa’s fastest-growing energy, logistics, and agricultural hubs.

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The Role of BAÚ and APIEX

Business registration in Mozambique has been heavily streamlined through the Balcão de Atendimento Único (BAÚ). This One-Stop Shop consolidates interactions with the Commercial Registry (CREL), the Tax Authority (AT), and local municipalities to rapidly facilitate company formation.

For foreign investors, the Agency for the Promotion of Investment and Exports (APIEX) is essential. Registering your project with APIEX provides vital guarantees for the repatriation of profits and unlocks access to substantial tax incentives and customs exemptions.

5 – 10 Days

Average BAÚ Turnaround

32%

Standard Corporate Tax (IRPC)

100% Foreign Ownership

Permitted in most sectors without local partners

Types of Companies You Can Register

Mozambique’s Commercial Code offers corporate structures that align with international standards.

Sociedade por Quotas (Lda)

The equivalent of a Private Limited Liability Company. It is the most common vehicle for SMEs and foreign subsidiaries. It requires at least one shareholder (Sociedade Unipessoal Lda) or multiple quotistas. There is no longer a strict minimum capital requirement, though it must be sufficient for operations.

Sociedade Anónima (SA)

A Joint Stock Company intended for larger investments and businesses raising capital. An SA generally requires a minimum of three shareholders and a more formalized governance structure involving a Board of Directors and a Supervisory Board.

Branch Office (Sucursal)

Foreign companies can register a branch to operate in Mozambique without creating a separate legal entity. The parent company retains full liability. This process requires submitting translated and notarized corporate records from the home country.

The Mozambique Formation Process

01

Name Reservation (CREL)

The first step is obtaining a Certificate of Name Reservation (Certidão de Reserva de Nome) from the Conservatória do Registo de Entidades Legais (CREL). You should submit multiple options to avoid delays.

02

Drafting & Signing Articles of Association

Prepare the Articles of Association (Estatutos). If foreign shareholders are not physically present, they must provide a notarized and translated Power of Attorney (Procuração) for a local representative to sign the deeds.

03

BAÚ Submission & NUIT Registration

Submit the signed documents to the BAÚ. This triggers the publication of the company’s incorporation in the official gazette (Boletim da República) and secures your Unique Tax Identification Number (NUIT) from the tax authority (AT).

04

Commercial Licensing (Alvará)

Before trading, you must obtain a commercial operating license (Alvará) from the Ministry of Industry and Commerce or the local municipality. This requires proof of a physical commercial premises.

Foreign Investors & APIEX

Foreign direct investment is highly welcomed, but proper structuring is crucial. Registering your project with APIEX is highly recommended, as it legally guarantees your right to repatriate dividends and invested capital.

Foreign directors and employees require a DIRE (Documento de Identificação de Residente Estrangeiro) and a work permit. All foreign documents (passports, criminal records, corporate resolutions) must be translated into Portuguese by a sworn translator and legalized.

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Compliance to Watch

  • ⚠️ Strict Labor Quotas: Mozambican labor law strictly caps the percentage of foreign workers a company can hire (usually between 5% and 10% depending on the size of the enterprise).
  • ⚠️ Social Security (INSS): Companies must register with the National Institute of Social Security (INSS) within 15 days of commencing activities and hiring staff.
  • ⚠️ Exchange Control (Banco de Moçambique): The central bank tightly controls foreign exchange. APIEX registration is a prerequisite for seamless cross-border capital flows.

Need Professional Assistance?

Navigating the BAÚ, securing APIEX incentives, and managing Portuguese translation requirements can be complex from abroad. Let our bilingual experts handle the bureaucracy and complete your Mozambican setup.

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