> ## Documentation Index > Fetch the complete documentation index at: https://v2.docs.conduit.financial/llms.txt > Use this file to discover all available pages before exploring further. # Comoros > How to collect KYB documents from business customers in Comoros (COM) when onboarding through the Conduit API. ## 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) | *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. ## 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 | | Good Standing | Extrait RCCM | ## 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, Good Standing | | **Statuts notariés** | Constitutive Documents, Ownership Records, Governance Records | | **NIF Certificate (DGI)** | Tax Registration | | **Patente (DGI; annual)** | Operating Permit | | **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. * **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. ## 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. | 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.