Overview
| Field | Value |
|---|---|
| Region | Africa |
| ISO 3166-1 | KM / COM |
| Registry | RCCM (via ANPI guichet unique / Tribunal) |
| Last updated | 2026-05-06 |
Identifiers
Collect two identifiers from each business customer in Comoros and submit them as strings on the application body.| API field | Local name | Issuer |
|---|---|---|
businessInfo.taxId | NIF | DGI (Direction Générale des Impôts) |
businessInfo.businessEntityId | Numéro RCCM | RCCM (via ANPI guichet unique / Tribunal) |
Sector regulators
BCC/Banque Centrale des Comores · SRF/FIU · DGI
Legal structures
| Local name | Abbreviation | Description |
|---|---|---|
| Société à Responsabilité Limitée | SARL | Quota-based limited-liability company; one or more associés; liability capped at contributions; the standard SME vehicle under OHADA AUSCGIE. Equivalent to a US LLC. |
| Société Anonyme | SA | Share-capital company with separate legal personality; managed by a board or Administrateur Général; suited for larger enterprises and capital-raising. Equivalent to a US C-Corp. |
| Société par Actions Simplifiée | SAS | Simplified joint-stock company with transferable shares; governance rules set freely in bylaws; no minimum capital under OHADA AUSCGIE 2014 reform. Equivalent to a US C-Corp. |
| Société en Nom Collectif | SNC | General partnership; all associates are merchants and bear unlimited joint liability for company debts; no minimum capital. Equivalent to a US General Partnership. |
| Société en Commandite Simple | SCS | Limited partnership with at least one general partner (commandité) bearing unlimited liability and one or more limited partners (commanditaires) liable only to the extent of their contributions. Equivalent to a US Limited Partnership. |
| Entreprise Individuelle | — | Sole-trader registration for a natural person conducting commercial activity; no separate legal personality; owner bears unlimited personal liability. Equivalent to a US Sole Proprietorship. |
| Groupement d’Intérêt Économique | GIE | Economic interest grouping of two or more members pursuing a shared ancillary economic activity; separate legal personality on RCCM registration; members bear unlimited joint liability. Closest US equivalent: a statutory business association or joint venture. |
| Société Coopérative | — | Cooperative society governed by OHADA Uniform Act on Cooperative Societies (AUSCOOP); minimum five members; purpose is mutual benefit rather than profit distribution to external investors. Equivalent to a US Cooperative. |
| Succursale / Établissement d’une Société Étrangère | — | Branch or establishment of a foreign legal entity registered with the RCCM; no independent legal personality; parent company bears full liability for branch obligations. Equivalent to a US foreign corporation branch office. |
How documents combine
For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.| Evidence area | Documents needed |
|---|---|
| Legal Registration | Extrait RCCM |
| Constitutive Documents | Statuts notariés |
| Tax Registration | NIF Certificate |
| Operating Permit | Patente |
| Ownership Records | Any one of: Statuts · Registre des Associés · Registre des Actions |
| Governance Records | All required: Extrait RCCM + Statuts + PV de nomination |
| Signing Authority | Any one of: PV d’Assemblée Générale · Procuration notariée |
| Address | Any one of: Contrat de bail · Facture de services · Relevé bancaire |
Documents to collect
The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.| Document | Proves |
|---|---|
| Extrait RCCM | Legal Registration, Governance Records |
| Statuts notariés | Constitutive Documents |
| NIF Certificate (DGI) | Tax Registration |
| Patente (DGI; annual) | Operating Permit |
| Statuts | Ownership Records, Governance Records |
| Registre des Associés (SARL) | Ownership Records |
| Registre des Actions (SA) | Ownership Records |
| PV de nomination | Governance Records |
| PV d’AG | Signing Authority |
| Procuration notariée | Signing Authority |
| Contrat de bail | Address |
| Facture de services (≤90 jours) | Address |
| Relevé bancaire (≤90 jours) | Address |
| Sector-Specific License | BCC authorisation |
Collection notes
- Legal Registration: Issued via ANPI guichet unique / OHADA RCCM; confirms legal existence and registration number.
- Constitutive Documents: Three notarised originals required at incorporation; marital status of founders mandatory per OHADA AUSCGIE.
- Tax Registration: Assigned by DGI on registration; no formal VAT number system documented.
- Operating Permit: Annual professional license issued by DGI; due by 31 March each year.
- Sector-Specific License: Required for banking, credit, and payment-services operations; issued by Banque Centrale des Comores.
- Ownership Records: No standalone ownership register. Collect from Statuts + Registre des Associés (SARL) or Registre des Actions (SA) as the primary ownership evidence.
- Governance Records: RCCM records gérant (SARL), Administrateur Général / board members (SA); PV de nomination confirms appointment.
- Signing Authority: Board/shareholder resolution or notarised power of attorney; no Prokura-equivalent register.
- Address: Lease (no time bound) OR utility bill OR bank statement, with utility/bank dated within 90 days. Same evidence satisfies both registered-address and operating-address checks.
Person roles
When you submit a person on the application body, set theirrole to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.
| Local role | Canonical API role | Description |
|---|---|---|
| Gérant (SARL) | LEGAL_REPRESENTATIVE | Manager and legal representative of the SARL; registered in RCCM. |
| Président (SAS) | CONTROLLING_PERSON | Heads the SAS; day-to-day operational authority. |
| Directeur Général (SA) | CONTROLLING_PERSON | Executive director appointed by board; day-to-day management of the SA. |
| Administrateur Général (SA ≤3 shareholders) | CONTROLLING_PERSON | Assumes both administration and direction where no board is constituted (AUSCGIE). |
| Président du Conseil d’Administration (SA) | CONTROLLING_PERSON | Chairs the board; governance role separate from DG when functions are dissociated. |
| Administrateur (SA) | CONTROLLING_PERSON | Board member; governance and oversight; no operational authority. |
| Mandataire / Procureur | LEGAL_REPRESENTATIVE | Holder of notarised procuration (POA); scope defined by instrument. |
Additional fields
Country-specific fields you’ll need to collect during onboarding, beyond the document uploads.| Field | Applies to | Reason |
|---|---|---|
marital_status / matrimonial_regime | founder | OHADA AUSCGIE requires marital status and matrimonial regime for natural-person founders/associates due to community-property implications. |
Notes
- Primary AML statute is Loi N°12-008/AU (2012). The 2003 Ordinance (03-002/PR) was superseded by Ordinance 09-002/PR (2009), which was in turn superseded by the 2012 law. Do not cite the 2003 or 2009 instruments as current law.
- Comoros is not a party to the Hague Apostille Convention (confirmed not listed in HCCH Status Table; 129 parties as of 31-XII-2025). All public documents require full consular legalisation chain (Ministry of Justice → Ministry of Foreign Affairs → Comorian embassy or consulate).
- RCCM is largely paper-based. The OHADA portal (rccm.ohada.org) provides a digital interface, but underlying records in Comoros are maintained locally. Registry extract availability can be delayed; plan for manual retrieval via ANPI guichet unique in Moroni.
- OHADA AUSCGIE (Art. 311) sets a default minimum capital of 1,000,000 CFA francs; Comoros uses KMF (Comorian Franc), and no national derogation decree was located, so the practical floor is uncertain at onboarding.