Overview
| Field | Value |
|---|---|
| Region | Africa |
| ISO 3166-1 | MG / MDG |
| Registry | Greffier du Tribunal de Première Instance / RNCS-CM |
| Last updated | 2026-05-06 |
Identifiers
Collect two identifiers from each business customer in Madagascar and submit them as strings on the application body.| API field | Local name | Issuer |
|---|---|---|
businessInfo.taxId | NIF (Numéro d’Identification Fiscale) | DGI (Direction Générale des Impôts) |
businessInfo.businessEntityId | Numéro RCS | Greffier du Tribunal de Première Instance / RNCS-CM |
Sector regulators
CSBF · BFM/Banky Foiben'i Madagasikara · SAMIFIN · ARTEC · DGI
Legal structures
| Local name | Abbreviation | Description |
|---|---|---|
| Entreprise Individuelle | EI | Sole trader operating under their own name; no separate legal entity and personal assets are not shielded from business liabilities. Registered at the RCS via the EDBM guichet unique. Equivalent to a US Sole Proprietorship. |
| Société à Responsabilité Limitée | SARL | Most common SME vehicle; one or more associés with liability limited to contributions, managed by a gérant. Governed by Loi 2003-036 (as amended by Loi 2014-010). Equivalent to a US LLC. |
| Société à Responsabilité Limitée Unipersonnelle | SARL-U | Single-member variant of the SARL; one associé with limited liability, managed by a gérant. Equivalent to a US single-member LLC (SMLLC). |
| Société Anonyme | SA | Share-capital company for larger enterprises; governed by a conseil d’administration or administrateur général; minimum capital Ar 2,000,000. Equivalent to a US C-Corp. |
| Société par Actions Simplifiée | SAS | Simplified share-capital company with flexible governance and no minimum capital requirement; shares not freely tradable on public markets. Governed by Loi 2003-036. Equivalent to a US C-Corp. |
| Société en Commandite par Actions | SCA | Commandite company with transferable shares; commandités bear unlimited liability while commanditaires are share-capital investors. Governed by Loi 2003-036. Closest US equivalent: Limited Partnership (LP). |
| Société en Nom Collectif | SNC | General partnership; all associés are jointly and severally liable for company debts. Governed by Loi 2003-036. Equivalent to a US General Partnership (GP). |
| Société en Commandite Simple | SCS | Limited partnership; commandités (general partners) bear unlimited liability while commanditaires (limited partners) are liable only to their contribution. Governed by Loi 2003-036. Equivalent to a US Limited Partnership (LP). |
| Société Civile | SC | Non-commercial civil-law company used for professional practices, real-estate holding, or family wealth management; not subject to the commercial companies statute. Governed by Loi 2001-026. Closest US equivalent: a General Partnership. |
| Groupement d’Intérêt Économique | GIE | Economic Interest Grouping enabling member companies to pool resources for a shared auxiliary purpose; members retain unlimited joint liability. Governed by Loi 2003-036. Closest US equivalent: a Cooperative. |
| Société de Droit Étranger (Bureau de Liaison / Succursale) | SDET | Branch or representative office of a foreign company; not an independent legal entity—liabilities flow back to the parent. Registered at the RCS via EDBM using the parent company’s statuts. Equivalent to a US Branch/Representative 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 RCS |
| Constitutive Documents | Statuts |
| Tax Registration | Any one of: Carte fiscale · Attestation NIF |
| Operating Permit | Autorisation communale d’ouverture |
| Ownership Records | Statuts |
| Governance Records | All required: Extrait RCS + liste des dirigeants |
| Signing Authority | Any one of: Procès-verbal d’AG · Procuration notariée |
| Address | Any one of: Contrat de bail · Facture de services · Relevé bancaire |
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 RCS | Legal Registration, Governance Records |
| Statuts | Constitutive Documents, Ownership Records |
| Carte fiscale | Tax Registration |
| Attestation NIF | Tax Registration |
| Autorisation communale d’ouverture | Operating Permit |
| liste des dirigeants | Governance Records |
| Procès-verbal 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 | Agrément sectoriel |
Collection notes
- Legal Registration: Issued by greffier of Tribunal de Première Instance; EDBM guichet unique facilitates.
- Constitutive Documents: Single constitutive document; must be registered at the RCS and DGI.
- Tax Registration: NIF issued by DGI; also recorded on the EDBM-issued STAT card from INSTAT.
- Operating Permit: Municipal/commune-level permit; issued by Fokontany or mairie for the place of exercise.
- Sector-Specific License: CSBF for banks/MFIs/insurance (Loi 2020-005); ARTEC for telecom; SAMIFIN oversight for reporting entities.
- Ownership Records: Associés (members) are listed in the Statuts; updates require a notarial amendment filed with the RCS.
- Governance Records: RCS extract lists current gérants (SARL) or administrateurs/DG (SA); updated on each modification filing.
- Signing Authority: Board/shareholder resolution or notarized power of attorney naming authorized signatories.
- 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.
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 |
|---|---|---|
| Gérant (SARL) | LEGAL_REPRESENTATIVE | Manager of SARL; binds company to third parties (Loi 2003-036, Art. 106). |
| Président Directeur Général (SA) | CONTROLLING_PERSON | CEO of SA with board structure. |
| Directeur Général (SA) | CONTROLLING_PERSON | Managing director appointed by conseil d’administration. |
| Administrateur Général (SA) | CONTROLLING_PERSON | Single-administrator SA variant; combines governance and execution. |
| Administrateur (SA) | CONTROLLING_PERSON | Member of conseil d’administration; governance role. |
| Mandataire / Procureur | LEGAL_REPRESENTATIVE | Holder of notarized power of attorney. |
Notes
- Madagascar is not a party to the Hague Apostille Convention. Documents require full embassy legalization chain (authentication + consular legalization), not a single apostille.
- Madagascar is not an OHADA member state. Loi 2003-036 (as amended by Loi 2014-010) is the standalone companies statute; do not apply OHADA AUDCG/AUSC rules.
- CSBF (within BFM) supervises both banking and insurance under Loi 2020-005 sur les assurances — there is no separate standalone insurance regulator.
- The EDBM guichet unique combines RCS, NIF (DGI), and INSTAT statistical card issuance in ~3 business days; the INSTAT “numéro STAT” is a separate identifier issued alongside the NIF.