SMA offers company registration services to a broad range of Clients and businesses ranging from individual traders to small and medium sized enterprises. At SMA we believe in providing all the information needed, in order to empower the Client to make informed decisions about the most suitable type of company for his/her needs.

Sole Proprietorship (without limited liability):

This type of company can be set up for individuals, who do not require limited liability protection, for their trading endevours. It is a simpler process to register than a Ltd type company. Taxation wise, if turnover is less than Mtn2.500.000 (+- $90.000), the company does not require an accountant to sign off the accounts monthly and yearly, if so choosen by the Owner. The Owner of this type of company, will, however, require a work and residence permit, in order to work and trade in Mozambique.

Sole Proprietorship (with limited liability):

Type of company to be set for the individual entrepreneur, who prefers limited liability protection for his business endevour, and who does not have/want a partner. There are additional requirements, such a need for bank account, company premises and registration of objectives (company contract or articles of association). Taxation wise, company may choose a simplified form of accouting, if earning below Mtn2.500.000, but require a Mozambican registered accountant, if earning above the threshold, as indicated above.

Partnership (with limited liability):

This is the most common type of company registration in Mozambique. It provides the entrepreneur with Limited Liability protection in the business endevour. A maximum of 10 partners are allowed per Lda type of company.
Statutory wise, articles of association are needed (or notarized company contract), bank account and social capital, amongst others. If revenue threshold above Mtn2.500.000, a Mozambican registered accountant must sign off the monthly and yearly statutory accounting and tax requirements of the company.

Foreign Representation (branch of foreign entity):

This type of company is useful for foreign enterprizes who wish to trade in Mozambique, as a fully owned subsidiary of the mother company. This company requires a renewable yearly License (Alvara). Taxation wise, this type of entity, has the same statutory obligation as any of the above type of companies.