Mozambique
Corporate Guide

Are there any annual compliance requirements that a company must meet in Mozambique?

The company must meet the following requirements:

• Update the nominal list of the company (list of employees) with the Ministry of Labour, Employment and Social Security.
• Approve the balance sheet and the company’s account.
• Present the annual report on the company's accounting and tax information to the tax authority.
• Submit the annual income declaration for the previous year to the tax authority.
• Pay the economic activity tax.
• Declare the ultimate beneficiary.