With this brief analysis we wish to analyse the implications of force majeure events in the petroleum sector during the COVID-19 pandemic.
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By Presidential Decree no. 11/2020, of 30 March, the President of the Republic of Mozambique decreed the State of Emergency, on grounds of public calamity, throughout the country, with a duration of 30 days, effective as from 0.00 a.m. on 01 April 2020 and ending at 24.00 a.m. on 30 April 2020.
Since the COVID-19 pandemic is already a reality in Mozambique, with the confirmation of the 8th coronavirus case in Mozambique on Sunday, 29 March 2020, it is becoming increasingly urgent to make decisions about how employment relations should be structured and regulated.
However, possible because the CCom uses the term “transformation into a single-member company” instead of “conversion”, CREL has begun requiring companies that become single-member to undergo a full corporate transformation process – a requirement that is not only illegitimate but also burdensome for investors.
...has approved on 2 September 2025, the national minimum wages, by sector of activity, for the year 2025, with effect from the 1st of Jully, 2025.
Taxpayers and self-employed workers who have adhered to previous similar decrees and have not complied with the contribution obligation and employees and taxpayers, whether natural or legal persons, are thus excluded from the scope of this Decree.
Under these terms, all foreign NGOs that have not done so, are urged by Circular No. 3042 MINEC/DAJC/001.3/2025 of the Ministry of Foreign Affairs and Cooperation to fully comply with the aforementioned legal provisions by regularizing their situation as a matter of urgency.
As of 5 June 2025, the presentation of the Goods Commitment Term (TCI) at the end of the customs clearance process for imports and exports becomes mandatory, in accordance with Service Order No. 02/AT/DGA/411/2025 issued by the General Directorate of Customs of the Mozambican Tax Authority. The TCI must be processed through the Single Electronic Window (JUE) or another legally authorised system and submitted only after the customs declaration has been lodged. This requirement was initially introduced in 2024.