Oil & Gas Legislation
Below please find some of the relevant legislation governing the oil and gas sector in Mozambique.
Approved by Law No. 21/2014 of 18 August, this is the overall legislation governing the Upstream and Midstream activities in Mozambique.
Petroleum Operations Tax and Fiscal Benefits Law or POTL
POTL is approved by Law No. 27/2014 of 23 September. It provides the tax and fiscal benefits that apply to the Petroleum sector (Upstream and Midstream), including to a certain extent to Subcontractors.
Petroleum Operations Regulation
Approved by Decree No. 34/2015 of 31 December, the Petroleum Operations Regulation unpack and provide procedural mechanism for the application and enforcement of the Petroleum Law.
Regulation on Tariff Regime for Renewable Energy
This regulation is the first that govern the renewable energy by establishing the tariff regime applicable to the sector.
Petroleum Infrastructures and Operations Licensing Regulation
The Decree No. 84/2020 of 18 September repealed the Petroleum Facility Licensing Regime that was approved by a Ministerial Order No. 272/2009 of 30 December. The Petroleum Infrastructures and Petroleum Operations Licensing Regulation establish the rules and procedures for the licensing of construction, installation, alteration and Decommissioning of Petroleum Infrastructures, including Storage and the performing of transportation by moving vehicles, as well as authorisation upon registration.
Petroleum Operations Tax Law Regulation
This regulation as approved by Decree No. 32/2015 of 31 December, sets out the procedures for the application of specific taxation regime and tax benefits for Petroleum Operations as approved by the POTL or Law No. 27/2014 of 23 September