Based on available documentation and consultations with stakeholders, EITI in Mozambique appears to have had some tangible impacts with regards to bringing issues around transparency on the agenda, building trust between stakeholders and some technical improvements related to revenue management systems. It does however appear that the full potential of Mozambique EITI is yet to be reached, and that the process could be more meaningful and impactful if the government, together with stakeholders, take more ownership of the process and use it to address key challenges of natural resource governance in the country. 

• Making extractives data available and placing transparency on the agenda: A government representative stated that with EITI Reports in the public, people now know what is received from the extractive sector in terms of revenue. Several stakeholders explained that the first EITI Report had had significant discrepancies which raised many concerns. With the implementation of EITI, the public now had more access to information, less discrepancies, an online cadastre, contract transparency and more transparent governance of extractive sector. A representative from the Tax Authority explained that the EITI had contributed to fiscal transparency as it could disclose disaggregated data on revenues that the state had not been able to publish. This has provided a basis for fiscal transparency. According to civil society representatives, the EITI has contributed to the establishment of the mining cadastre, progress on contract transparency, publication of contracts, as well as the creation of a specific unit with the Tax Authority to deal with extractive industry issues in general and with EITI in particular.
   
• Mainstreaming transparency into law: A government representative explained that the requirements in the EITI Standard had been taken into account in the drafting of the 2014 sector laws, and aspects related to transparency had been integrated in the provisions. The Assembly of the Republic introduced some changes in the Mining Law and Petroleum Law that will allow Mozambicans to have periodic information on the revenues collected by the government from oil and mining operations. The new laws require that companies must be listed on the Stock Exchange, which according to civil society stakeholders mean that Mozambicans will have first-hand access to the operations of these companies in the country.
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• Technical improvements to revenue management systems:  The production of six EITI reports since 2011 has implicitly strengthened government systems over time. Production of the reports have led to better data systems as the reports have pointed to inconsistencies in data collected from the mining cadastre and the General Taxation Directorate (DGI) as well as to incomplete information, which initially prevented adequate reconciliation of revenues. During the early years, there were significant problems with companies not reporting under their individual Tax Identification Numbers (NUIT), but rather entering the MIREME’s NUIT on their reporting templates, making reconciliation of company payments and government receipts practically impossible, as companies could not be distinguished from each other. As this problem has been resolved over time, the government is now able to track extractive revenue by individual company.

A government representative explained that the EITI reporting process had helped identify some technical challenges with regards to collection and verification of company data to help inform the basis for company payments. For example, MIREME provides the data on size of license areas that companies report to the Tax Authority for the calculation of surface rent. The reporting process also highlighted issues to address that would require improved inter-agency cooperation, such as how to deal with companies headquartered in Maputo but with activities in another province. These issues had been partially addressed by the improved license cadastre and more regular inter-agency discussions resulting from the EITI reporting process.

Additionally, several recommendations from the EITI Reports are being implemented to (i) improve the effectiveness and completeness of data recording between the Mining Cadaster and the Tax Authority; (ii) implement accurate recordings of payments by companies at the Tax Authority in the provinces and the Tax Authority at the central level, so that cross checking of information is automatic; and (iii) to improve oversight by MIREME of concession transfers and the proper documentation of such transactions, which would allow collection taxes applicable to such transfers.[1]

• Bringing stakeholders together and building trust: Initially, the Mozambique EITI process was primarily led by the government, with civil society playing only a minor role. To increase their influence, the three CSOs represented in the MSG – the Institute for Social and Economic Research (IESE), CIP, and Youth Kuwuka JDA - supported the creation of an extractive industries CSO platform, which now comprises 40 organizations and allowing stakeholders beyond MSG to provide feedback on the EITI process. The platform has been vocal in pushing for enhanced impacts of Mozambique EITI by ensuring that transparency in extractive industries goes beyond the revenue figures to focus on promoting efficient management of resources and enhancing public dialogue around the extractive industries. The Mozambique EITI has become a platform for all three MSG member groups to discuss issues that go beyond just the revenue numbers, e.g., the MSG meetings have fruitfully covered topics related to revenue sharing formulas with local communities, resettlement issues, and contract transparency that have fed into higher level policy discussions in the country.[2] A member of parliament explained that EITI had impact by bringing all stakeholders to the same table, creating space for dialogue of the management of extractive sector. This view was confirmed by a private sector stakeholder.