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Overview

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Identifiers

Collect two identifiers from each business customer in Liberia and submit them as strings on the application body. Tax ID: 9-digit numeric. Business TIN obtained at registration through LBR; same number serves as GST/VAT ID. Registration number: Assigned at incorporation; appears on Business Registration Certificate.

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Sector regulators

CBL · FIA

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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: Must be renewed annually. Foreign corps also need a Certificate of Good Standing from home jurisdiction.
  • Constitutive Documents: Articles are the sole foundational document for corporations; no MOA/AOA split.
  • Tax Registration: Issued electronically via eTax Clearance portal; validity ranges from 45 days (conditional/non-compliant) to 360 days (annual/audited), by compliance tier.
  • Operating Permit: Sector-specific permits required in addition to LBR registration; issued by relevant supervisory authority.
  • Sector-Specific License: CBL issues separate licenses per financial-services category; FIA supervises AML/CFT compliance.
  • Governance Records: Annual filing requirement; directors and officers recorded by LBR. Directors need not be Liberian residents or nationals.
  • Signing Authority: Officers execute decisions within scope authorized by the board; POA acceptable for registration filings.
  • Address: Conduit universal policy: 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: Non-resident entities: LISCR issues a distinct Certificate of Good Standing confirming continued legal existence and administrative compliance. Domestic entities: the annually-renewed Business Registration Certificate (12-month validity) serves as the active-status proxy; LBR does not appear to issue a separate named CoGS.

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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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Notes

  • Two parallel registries: LBR handles domestic (resident) entities; LISCR handles non-resident offshore entities. Non-resident entities may not conduct business inside Liberia. Confirm which registry the onboarding entity uses before requesting documents.
  • Annual renewal required: The Business Registration Certificate must be renewed each year at LBR. An expired certificate is a common deficiency. Request the current-year certificate, not just the original.
  • Apostille with bilateral gaps: Liberia acceded to the Hague Apostille Convention (in force 8 Feb 1996), but Belgium and Germany filed unresolved objections. Documents destined for Belgium or Germany require full consular legalization, not apostille.
  • GST → VAT transition in progress: Liberia’s GST rate rose from 12% to 13% effective 1 May 2026 (Tax Amendment Act). 18% VAT launches 1 January 2027; VAT registration opens 1 July 2026. Tax certificates currently reflect 13% GST; verify registration status after 1 Jan 2027.