Mozambique has implemented new beneficial ownership reporting requirements as part of the Regulation on the Registration of Legal Entities, approved by Decree-Law No. 1/2024 of 8 March 2024. This includes the requirement for legal entities to submit a declaration on beneficial owners:

• Within 90 days after the Decree-Law entered into force, i.e., by 6 June 2024; and
• For new legal entities, at t…