According to recent reports, the Mozambique government has issued Decree No. 30/2022 of 23 June 2022, which amends the VAT regularization (refund) regime for companies operating in the mining and oil and gas sectors. Decree No. 30/2022 is effective from 23 June 2022.

The VAT regularization regime was established by Decree No. 78/2017 of 28 December 2017 to mitigate the impact of limitations an…