Overview
| Field | Value |
|---|---|
| Region | Asia-Pacific |
| ISO 3166-1 | MO / MAC |
| Registry | Conservatória dos Registos Comercial e de Bens Móveis (CRCBM), Direcção dos Serviços de Assuntos de Justiça (DSAJ) |
| Last updated | 2026-06-10 |
Identifiers
Collect two identifiers from each business customer in Macao and submit them as strings on the application body.| API field | Local name | Issuer |
|---|---|---|
businessInfo.taxId | Número de Identificação Fiscal (NIF) — Fiscal Identification Number | Direcção dos Serviços de Finanças (DSF) — Financial Services Bureau |
businessInfo.businessEntityId | Número de Matrícula (Commercial Registration Number) | Conservatória dos Registos Comercial e de Bens Móveis (CRCBM), DSAJ |
Sector regulators
Autoridade Monetária de Macau (AMCM) — banking, insurance, payment services, securities · Direcção de Inspecção e Coordenação de Jogos (DICJ) — gaming concessions and casino AML · Gabinete de Informação Financeira (GIF) — financial intelligence unit, AML/CFT coordination · Direcção dos Serviços de Economia e Desenvolvimento Tecnológico (DSEDT) — industrial licensing, external trade · Direcção dos Serviços de Assuntos de Justiça (DSAJ) — commercial registry, notarial oversight
Legal structures
| Local name | Abbreviation | Description |
|---|---|---|
| Sociedade por Quotas | Lda. | Private limited liability company governed by the Código Comercial (DL 40/99/M); capital divided into quotas (not share certificates); minimum paid-up capital MOP 25,000, fully paid on registration; 2–30 members, liability limited to their quota value; at least one administrator (gerente). The dominant SME structure in Macao. Equivalent to a US LLC. |
| Sociedade Unipessoal por Quotas | Unipessoal Lda. | Single-member private limited liability company governed by the Código Comercial (DL 40/99/M); same capital requirements as Sociedade por Quotas (minimum MOP 25,000) but held by a single natural person or legal entity; a natural person may hold only one at a time; used by sole entrepreneurs seeking limited liability without incorporating a full LLC. Equivalent to a US single-member LLC. |
| Sociedade Anónima | S.A. | Joint-stock company governed by the Código Comercial (DL 40/99/M); capital divided into freely transferable shares (acções); minimum paid-up capital MOP 1,000,000; at least 3 shareholders and a board of directors (conselho de administração) with a minimum of 3 members; subject to mandatory audit by a fiscal board (conselho fiscal) or supervisory board. Used for larger enterprises and ventures requiring share issuance. Closest US equivalent: C-Corp. |
| Comerciante Individual | — | Individual trader (natural person) conducting commercial activity in their own name under the Código Comercial (DL 40/99/M); no separate legal personality; the trader bears unlimited personal liability for all business debts. Must register with CRCBM. Equivalent to a US Sole Proprietorship. |
| Estabelecimento Individual de Responsabilidade Limitada | EIRL | Individual limited-liability establishment governed by the Código Comercial (DL 40/99/M, Arts. 95–96); a designated pool of assets separated from the owner’s personal patrimony; only those allocated assets are liable for business debts. The firm name must include the holder’s name and the designation ‘EIRL’. Registered with CRCBM. Closest US equivalent: single-member LLC. |
| Sociedade em Nome Colectivo | — | General partnership governed by the Código Comercial (DL 40/99/M); all partners (sócios) bear joint, several, and unlimited liability for the partnership’s debts; minimum two partners; separate legal personality upon registration. Registered with CRCBM. Equivalent to a US General Partnership (GP). |
| Sociedade em Comandita Simples | S.C. | Limited partnership governed by the Código Comercial (DL 40/99/M); at least one general partner (sócio comanditado) with unlimited liability and at least one limited partner (sócio comanditário) whose liability is capped at their contribution; no share capital required. Registered with CRCBM. Equivalent to a US Limited Partnership (LP). |
| Sociedade em Comandita por Acções | — | Limited partnership by shares governed by the Código Comercial (DL 40/99/M); general partners bear unlimited liability; limited partners hold freely transferable shares. Rarely used in practice. Registered with CRCBM. Closest US equivalent: Limited Partnership (LP) with transferable LP interests. |
| Agrupamento de Interesse Económico | A.I.E. | Economic interest group governed by the Código Comercial (DL 40/99/M); a grouping of two or more commercial entities or individuals that pools activities for mutual economic benefit without creating a new profit-making entity in its own right; members retain their separate legal personalities; the AIE itself may or may not have legal personality depending on its constitution. Registered with CRCBM. Closest US equivalent: joint venture entity. |
| Representação Permanente de Sociedade Estrangeira | — | Permanent representation (branch) of a foreign commercial entity registered in Macao under the Código Comercial (DL 40/99/M); not a separate legal entity — the foreign parent remains fully and directly liable; must appoint a local legal representative. Registration is mandatory at CRCBM before commencing operations. Closest US equivalent: Branch or Representative Office of a foreign corporation. |
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 | Certidão de Registo Comercial |
| Constitutive Documents | Pacto Social |
| Tax Registration | DSF Tax Registration Document |
| Ownership Records | Any one of: Livro de Registo de Quotas · Registo de Accionistas |
| Governance Records | Certidão de Registo Comercial |
| Signing Authority | Any one of: Deliberação dos Sócios · Procuração |
| Address | Any one of: Lease Agreement · Utility Bill · Bank Statement |
| Good Standing | Certidão Permanente de Registo Comercial |
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 |
|---|---|
| Certidão de Registo Comercial (Commercial Registration Certificate) | Legal Registration, Governance Records |
| Pacto Social (Articles of Association / Statutes) | Constitutive Documents |
| DSF Tax Registration / NIF Confirmation | Tax Registration |
| Livro de Registo de Quotas (Quota Register) | Ownership Records |
| Registo de Accionistas (Share Register — S.A.) | Ownership Records |
| Deliberação dos Sócios / Board Resolution | Signing Authority |
| Procuração (Power of Attorney) | Signing Authority |
| Contrato de Arrendamento (Lease Agreement) | Address |
| Factura de Serviços (Utility Bill ≤90 days old) | Address |
| Extracto Bancário (Bank Statement ≤90 days old) | Address |
| Certidão Permanente de Registo Comercial (Certificate of Good Standing) | Good Standing |
| Sector-Specific License | Banking Licence (AMCM), Insurance Licence (AMCM), Payment Services Institution Authorisation (AMCM), Gaming Concession or Sub-concession (DICJ) |
Collection notes
- Legal Registration: Issued by CRCBM (DSAJ) under the Código do Registo Comercial (DL 56/99/M). Confirms company name, registration number (número de matrícula), date of registration, registered office, business scope, share capital, and names of administrators/gerentes. Available online via the CRCBM commercial information platform (eservice3.rn.dsaj.gov.mo). A Certificate of Admissibility of Trade Name (Certidão de Admissibilidade de Firma) is obtained from CRCBM before incorporation; it is valid for 60 days. The full registration certificate is issued once incorporation documents (notarised Memorandum and Articles of Association) are filed. Processing takes approximately 15 working days. Documents must be in Chinese or Portuguese.
- Constitutive Documents: The constitutive document for Macao companies is called the Pacto Social (articles/statutes of association) or Escritura de Constituição (deed of incorporation). Must be notarised before a Macao notary (or an authorised representative since 2020) and executed in Chinese or Portuguese. For Sociedade por Quotas, the Pacto Social sets out company name, registered office, object, share capital, quota divisions, governance rules, and duration. For Sociedade Anónima, the equivalent document is the Contrato de Sociedade / Estatutos. The notarised deed plus the filed version with CRCBM are the operative documents. Amendments require a notarised amendment deed re-filed at CRCBM.
- Tax Registration: Tax registration is effected by filing Form M/1 (Declaração de Início de Actividade — Declaration of Commencement of Business) with DSF within 15 days of commercial registration. DSF assigns an 8-digit NIF beginning with ‘8’ to legal entities. There is no standalone printed NIF certificate akin to a tax registration certificate in other jurisdictions; DSF issues tax assessment notifications bearing the NIF. The NIF appears on profits-tax (Complementary Income Tax — Imposto Complementar de Rendimentos) and industrial-tax (Imposto Industrial) documents. Group A taxpayers (registered capital ≥ MOP 1,000,000 or projected profits ≥ MOP 1,000,000) are subject to audit; Group B taxpayers (smaller entities) use simplified assessment. Macao levies no VAT; there is no VAT certificate.
- Sector-Specific License: AMCM (Autoridade Monetária de Macau) supervises and licences banks, insurance companies, payment service providers, and money changers. Banking licences are issued under the Financial System Act (Lei n.º 9/93/M as amended). Payment service institution licences are issued under AMCM guidelines (prior authorisation by the Chief Executive on advice of AMCM). Insurance licences are issued under the Insurance Supervision Law. Gaming concessions are awarded by the Macao SAR Government through the DICJ (Direcção de Inspecção e Coordenação de Jogos) under the Gaming Law (Law 16/2001). Securities-related activities are regulated by AMCM. Financial intelligence and AML supervision coordinated by GIF (Gabinete de Informação Financeira).
- Governance Records: The Certidão de Registo Comercial issued by CRCBM lists the current administrators (gerentes for Lda.; administradores/conselho de administração for S.A.) and their terms. This is a public document obtainable from the CRCBM online platform. Sociedade por Quotas companies are managed by one or more gerentes; Sociedade Anónima companies have a board of directors (conselho de administração). Director appointments and changes must be filed with CRCBM. The online platform allows free public lookup of current administrators by company name or registration number.
- Signing Authority: Macao companies authorise signatories via a deliberação dos sócios (shareholders’ or directors’ resolution) for Lda. companies, or a deliberação do conselho de administração (board resolution) for S.A. companies. No statutory form prescribed; company-headed document is standard. A notarised procuração (power of attorney) is used where an external agent must act for the company. For use abroad, documents may be apostilled; Macao is a party to the Hague Apostille Convention (applicable since 1999 as a continuation of Portugal’s ratification under the ‘one country, two systems’ arrangements).
- Address: Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, dated within 90 days for utility/bank. All companies must maintain a real registered office address in Macao (post-office boxes prohibited). Utilities in Macao are primarily supplied by CEM (Companhia de Electricidade de Macau), SAAM (water), and CTM (telecom). Address must match the company’s registered office (sede social) on file at CRCBM.
- Good Standing: The CRCBM commercial information platform (launched 2021) provides a real-time online lookup of current commercial registration status, including company name, número de matrícula, current administrators, capital, and registered office. A formal Certidão Permanente (permanent certificate) can be ordered from CRCBM; it reflects the current live state of the registration record. This is the Macao equivalent of a certificate of good standing — it confirms the company is currently registered and in active status. Available in person or via the CRCBM e-service platform at eservice3.rn.dsaj.gov.mo.
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 |
|---|---|---|
| Gerente (Administrator — Lda.) | CONTROLLING_PERSON | Appointed manager of a Sociedade por Quotas; represents the company vis-à-vis third parties and manages day-to-day operations; appointment must be filed at CRCBM and appears in the commercial register. One or more gerentes required; appointment by shareholders’ resolution. Statutory basis: Código Comercial (DL 40/99/M). |
| Administrador / Conselho de Administração (Board Director — S.A.) | CONTROLLING_PERSON | Member of the board of directors (conselho de administração) of a Sociedade Anónima; collectively responsible for management and representation; at least 3 board members required; appointment filed at CRCBM. Statutory basis: Código Comercial (DL 40/99/M). |
| Representante Legal / Procurador | LEGAL_REPRESENTATIVE | Legal representative authorised by board/shareholders resolution (deliberação) or notarised procuração (power of attorney) to act on behalf of the company in specific transactions or generally; particularly relevant for foreign companies operating through a permanent representation (branch) that must appoint a local legal representative. |
| Representante Permanente (Branch representative) | LEGAL_REPRESENTATIVE | Mandatory local representative appointed by a Representação Permanente (branch of a foreign company) registered in Macao; must be named in the branch registration at CRCBM; bears responsibility for compliance obligations on behalf of the foreign parent in Macao. |
Notes
- Macao is a Restricted jurisdiction for Conduit onboarding purposes; applications from Macao-registered entities require enhanced review.
- Macao’s legal tradition derives from Portuguese civil law; the Commercial Code (DL 40/99/M) is modelled on the Portuguese Código Comercial and was adopted in 1999 on the transfer of sovereignty. Official languages are Chinese (Traditional) and Portuguese; all registration documents must be in one of these languages.
- Macao levies no VAT or GST; there is no VAT certificate to collect. Taxes include Industrial Tax (Imposto Industrial), Complementary Income Tax (Imposto Complementar de Rendimentos, 12% above MOP 600,000 threshold), Property Tax, and Tourism Tax.
- The CRCBM online commercial information platform (eservice3.rn.dsaj.gov.mo) provides free real-time public lookups of company name, registration number, registered office, business scope, capital, and current administrators — useful for preliminary KYB checks.
- Macao abolished its ‘offshore company’ regime effective 1 January 2021 (Decree-Law no. 58/99/M); previously licensed Macau Offshore Companies (MOCs) — including Offshore Commercial Companies (OCC) and Offshore Auxiliary Companies (OAC) — lost their tax-exempt status. Approximately 360 such entities operated under the regime. All companies are now subject to the standard tax regime.
- Incorporation requires notarisation before a Macao notary; since 2020, remote notarisation via an authorised representative is permitted. Documents must be in Chinese or Portuguese; English translations are acceptable as companions but not as sole official documents.
- For foreign corporate shareholders incorporating a Macao subsidiary, the following documents are required: notarised Certificate of Incorporation of the parent, Articles of Association/bylaws of the parent, board resolution authorising the subsidiary incorporation, certificate of incumbency or equivalent, and notarised ID copies of directors. These documents may need apostille if originating from a Hague Convention country.
- The registration number (número de matrícula) assigned by CRCBM and the NIF assigned by DSF are distinct identifiers; always collect both. The NIF (beginning with ‘8’ for companies) is the tax reference; the número de matrícula is the commercial registry reference.