Overview
| Field | Value |
|---|---|
| Region | Africa |
| ISO 3166-1 | LR / LBR |
| Registry | LBR (domestic) / LISCR (non-resident) |
| Last updated | 2026-05-06 |
Identifiers
Collect two identifiers from each business customer in Liberia and submit them as strings on the application body.| API field | Local name | Issuer |
|---|---|---|
businessInfo.taxId | TIN (Taxpayer Identification Number) | Liberia Revenue Authority (LRA) |
businessInfo.businessEntityId | Registration Number | LBR (domestic) / LISCR (non-resident) |
Sector regulators
CBL · FIA
Legal structures
| Local name | Abbreviation | Description |
|---|---|---|
| Corporation | Inc. | US-style stock corporation; at least 1 director and 1 shareholder of any nationality; no mandatory minimum capital; separate legal personality with transferable shares. Equivalent to a US C-Corp. |
| Not-for-Profit Corporation | — | Non-share-capital corporation formed for charitable, religious, educational, or other public-benefit purposes under the Not-for-Profit Corporation Act (Title 5); may not distribute profits to members. Closest US equivalent: Nonprofit Corporation (501(c)(3)). |
| Limited Liability Company | LLC | Member-managed or manager-managed entity providing limited liability with pass-through flexibility; formed by filing a Certificate of Formation with LBR; no mandatory minimum capital. Equivalent to a US LLC. |
| General Partnership | — | Two or more partners sharing profits and bearing joint and several liability for obligations; governed by the Partnership Act (Title 5). Equivalent to a US General Partnership (GP). |
| Limited Partnership | LP | One or more general partners with unlimited liability and one or more limited partners whose liability is capped at their contribution; governed by the LP Act (Title 5, amended 2022). Equivalent to a US Limited Partnership (LP). |
| Sole Proprietorship | — | Single natural person trading under a registered business name; owner bears unlimited personal liability for all obligations; registered at LBR with a business-name reservation and proprietor ID. Equivalent to a US Sole Proprietorship. |
| Private Foundation | — | Separate legal entity formed for wealth preservation or family estate planning under the Private Foundation Law (Title 5); may not engage in commercial trading; minimal public disclosure requirements. Closest US equivalent: Statutory/Business Trust. |
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 | Business Registration Certificate |
| Constitutive Documents | Any one of: Articles of Incorporation · Certificate of Formation |
| Tax Registration | Tax Clearance Certificate |
| Operating Permit | Business Operating Permit |
| Ownership Records | Share Register |
| Governance Records | Directors Register |
| Signing Authority | Any one of: Board Resolution · Power of Attorney |
| Address | Any one of: Lease Agreement · Utility Bill · Bank Statement |
| Good Standing | Any one of: Certificate of Good Standing · Business Registration Certificate (current year) |
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 |
|---|---|
| Business Registration Certificate (LBR) | Legal Registration |
| Articles of Incorporation (corporations) | Constitutive Documents |
| Certificate of Formation (LLCs) | Constitutive Documents |
| Tax Clearance Certificate (LRA) | Tax Registration |
| Business Operating Permit (MOCI) | Operating Permit |
| Share Register | Ownership Records |
| Directors Register (LBR annual filing) | Governance Records |
| Board Resolution | Signing Authority |
| Power of Attorney | Signing Authority |
| Lease Agreement | Address |
| Utility Bill (≤90 days old) | Address |
| Bank Statement (≤90 days old) | Address |
| Certificate of Good Standing (LISCR — non-resident entities) | Good Standing |
| Business Registration Certificate — annual renewal (LBR domestic entities) | Good Standing |
| Sector-Specific License | CBL License (banking/insurance/e-payment), FIA authorization (AML-obliged entities) |
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.
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 |
|---|---|---|
| Director | CONTROLLING_PERSON | Manages corporation; at least 1 required; no residency requirement. |
| President / CEO | CONTROLLING_PERSON | Executive officer; executes board decisions; signs on behalf of corporation. |
| Manager (LLC) | CONTROLLING_PERSON | Operational manager of an LLC where management is not reserved to members. |
| Registered Agent (LISCR) | LEGAL_REPRESENTATIVE | Mandatory legal representative for all non-resident entities; exclusive role held by LISCR Trust Company. |
| Attorney-in-fact / POA holder | LEGAL_REPRESENTATIVE | Person authorized by notarized or board-authorized POA to bind the entity. |
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.