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 and delays in the reimbursement of VAT to companies operating in the mining and oil and gas sectors given the high volume of transactions and consequent accumulation of large VAT credits. The regime, which must be requested,...