Overview
| Field | Value |
|---|---|
| Region | Asia (West, South & Central) |
| ISO 3166-1 | IQ / IRQ |
| Registry | MOT Companies Registrar (federal) or KRG-MOTI (KRI) |
| Last updated | 2026-05-06 |
Identifiers
Collect two identifiers from each business customer in Iraq and submit them as strings on the application body.| API field | Local name | Issuer |
|---|---|---|
businessInfo.taxId | TIN | General Commission for Taxes (GCT), Ministry of Finance |
businessInfo.businessEntityId | رقم تسجيل الشركة | MOT Companies Registrar (federal) or KRG-MOTI (KRI) |
Sector regulators
CBI · ISC · GCT/MoF · MOT Companies Registrar · KRG-MOTI
Legal structures
| Local name | Abbreviation | Description |
|---|---|---|
| Limited Liability Company (شركة ذات مسؤولية محدودة) | LLC / ش.م.م | 1–25 shareholders; minimum capital IQD 1,000,000; managed by an appointed Managing Director; most common form for foreign investment under Companies Law No. 21/1997 (as amended by Law No. 17/2019). Equivalent to a US LLC. |
| Joint Stock Company (شركة مساهمة) | JSC / ش.م | Share-capital company with separate legal personality; minimum 5 shareholders and a board of 5–9 members. Private JSC shares are restricted from public trading; Public JSC shares may be listed on the Iraq Stock Exchange. Closest US equivalent: C-Corp. |
| General Partnership (شركة التضامن) | — | Two or more partners who are jointly and severally liable for all partnership debts to the full extent of their personal assets; minimum capital IQD 50,000. Closest US equivalent: General Partnership (GP). |
| Limited Partnership (شركة التوصية) | — | At least one general partner with unlimited liability and one or more limited partners whose liability is capped at their capital contribution; governed by Companies Law No. 21/1997. Closest US equivalent: Limited Partnership (LP). |
| Simple Company (شركة البسيطة) | — | 2–5 partners; lighter governance and formality than a general partnership; partners may contribute capital or services; typically used for small professional or trading firms. Closest US equivalent: General Partnership (GP). |
| Individual Enterprise (المشروع الفردي / شركة الفرد) | — | Single natural person who owns the sole share and bears unlimited personal liability for all enterprise debts; reserved for Iraqi nationals. Closest US equivalent: Sole Proprietorship. |
| Mixed Company (شركة مختلطة) | — | Joint venture between private persons and a public-sector entity holding at least 25% of capital; may only be formed as an LLC or JSC; subject to additional state-participation governance rules. No direct US equivalent; a public-private hybrid. |
| Branch of Foreign Company | — | A foreign entity registers a branch with the MOT Companies Registrar; the branch has no separate legal personality and the parent bears full liability; requires a local representative. Closest US equivalent: Foreign Branch (not a separate legal entity). |
| Representative Office | — | Foreign entity presence limited to liaison, market research, and promotional activities; may not conduct revenue-generating commercial transactions; registered with MOT. Closest US equivalent: Foreign Rep 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 | Certificate of Company Registration |
| Constitutive Documents | Memorandum and Articles of Association |
| Tax Registration | Tax Registration Certificate |
| Operating Permit | Municipal Trade License |
| Ownership Records | Shareholders Register |
| Governance Records | Any one of: Managing Director Appointment Record · Board Register |
| Signing Authority | Any one of: Board Resolution · Notarised Power of Attorney |
| Address | Any one of: عقد إيجار · فاتورة خدمات · كشف حساب بنكي |
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 |
|---|---|
| Certificate of Company Registration (شهادة تسجيل الشركة) | Legal Registration |
| Memorandum and Articles of Association (عقد التأسيس والنظام الأساسي) | Constitutive Documents |
| Tax Registration Certificate (شهادة التسجيل الضريبي) | Tax Registration |
| Municipal Trade License (إجازة تجارية بلدية) | Operating Permit |
| Shareholders Register (سجل المساهمين) | Ownership Records |
| Managing Director Appointment Record | Governance Records |
| Board Register (سجل المديرين) | Governance Records |
| Board Resolution | Signing Authority |
| Notarised Power of Attorney (قرار مجلس الإدارة / توكيل رسمي) | Signing Authority |
| عقد إيجار | Address |
| فاتورة خدمات (خلال 90 يومًا) | Address |
| كشف حساب بنكي (خلال 90 يومًا) | Address |
| Sector-Specific License | CBI License (banking/exchange), ISC License (securities) |
Collection notes
- Legal Registration: Issued by MOT Companies Registrar (federal) or KRG-MOTI (KRI); confirms registration number and legal status.
- Constitutive Documents: Single constitutive document for LLCs; JSCs may have separate memorandum. Filed with and stamped by MOT.
- Tax Registration: Issued by GCT/MoF; must be obtained after company registration. Kurdistan has a separate tax administration.
- Operating Permit: Issued by local governorate/municipality; required to operate at a specific address. Requirements vary by governorate.
- Sector-Specific License: CBI for banks, money-service businesses, FX dealers; ISC for brokers and market participants. Only required in regulated sectors.
- Ownership Records: MOT extract lists all shareholders for the company’s registered jurisdiction (federal or KRI).
- Governance Records: Embedded in MOT company file; MOT-certified extract or stamped Memorandum listing appointed directors suffices.
- Signing Authority: Board resolution of LLC general assembly or JSC board; POA must be notarised by Iraqi notary and, if issued abroad, authenticated via embassy legalisation chain (Iraq is not a Hague Apostille party).
- Address: Lease (no recency requirement) OR utility bill OR bank statement dated within 90 days. 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 |
|---|---|---|
| Managing Director (مدير عام) | CONTROLLING_PERSON | Appointed by general assembly of LLC; day-to-day operational authority. |
| Deputy Managing Director (نائب المدير العام) | CONTROLLING_PERSON | Deputises for Managing Director; operational authority. |
| Board Member (عضو مجلس الإدارة) | CONTROLLING_PERSON | JSC board member elected by general assembly; governance role. |
| Board Chairman (رئيس مجلس الإدارة) | CONTROLLING_PERSON | Elected by JSC board from among members; presides over board. |
| Legal Representative / Attorney-in-Fact (وكيل قانوني / مفوض) | LEGAL_REPRESENTATIVE | Holder of notarised POA authorised to bind the company. |
Additional fields
Country-specific fields you’ll need to collect during onboarding, beyond the document uploads.| Field | Applies to | Reason |
|---|---|---|
Iraqi shareholder ≥51% confirmation | founder | Law No. 17/2019 (federal amendment, eff. 9 September 2019) mandates at least 51% Iraqi ownership in federal-Iraq LLCs and JSCs; does not apply to KRI-incorporated entities. |
Notes
- Federal vs. KRI bifurcation: Companies registered under the KRG-MOTI in Erbil, Duhok, or Sulaimaniyah are legally distinct from MOT-registered federal entities; registration numbers, governing rules, and the 51% Iraqi-ownership requirement all differ. Always confirm which registry issued the certificate.
- 51% Iraqi ownership (federal only): Law No. 17/2019 requires at least 51% Iraqi equity in federally registered companies. KRI did not adopt this amendment — foreign investors can hold 100% in KRI entities.
- No Apostille: Iraq is not a party to the Hague Apostille Convention. Foreign-issued documents (POAs, board resolutions, identity documents) require full embassy-chain authentication: notarisation → home-country foreign-affairs ministry → Iraqi embassy legalisation.