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Overview

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Identifiers

Collect two identifiers from each business customer in Comoros and submit them as strings on the application body. Tax ID: Required for all registered entities; assigned at DGI upon company formation; no standardized public format documented. Registration number: OHADA Registre du Commerce et du Crédit Mobilier number; format follows OHADA RCCM schema; searchable via rccm.ohada.org.

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Sector regulators

BCC/Banque Centrale des Comores · SRF/FIU · DGI

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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.

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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.

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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.
  • Good Standing: No standalone good-standing certificate is issued; a recently dated copy of the listed document evidences current standing. Under the OHADA framework Comoros belongs to, registries do not issue a separate Certificate of Good Standing; a freshly dated Extrait RCCM (collected under business_registration) issued by the greffe via the ANPI guichet unique reflects current active registration and serves the same compliance function.

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Person roles

When you submit a person on the application body, set their role to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.

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Additional fields

Country-specific fields you’ll need to collect during onboarding, beyond the document uploads.

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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.