Decree no. 30/2022, of 23 June 2022, amended the special VAT regularization regime applicable to the mining and petroleum sectors, in the sense of its application to situations that were previously not covered.

This special regime, initially provided for in Chapter III of Decree no. 78/2017, of 28 December 2017, as now amended, is also applicable:

• to companies operating in the mining and oil sectors in the exploration and research phase, and in the development phase (previously only applicable in the production phase);
• to companies that directly contract with same (i.e., subcontractors);
• to entities that are Special Purpose Entities under the corresponding concession contracts, as authorized by the Government.

This special regime allows the qualifying entities not to pay the VAT assessed by their suppliers, by issuing Regularization Notes to the suppliers.
 
The application of this special regime is subject to compliance with certain requirements, and to prior authorization from the Mozambican Tax Authorities.

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