Overview
| Field | Value |
|---|---|
| Region | Africa |
| ISO 3166-1 | MR / MRT |
| Registry | RCCM via APIM Guichet Unique |
| Last updated | 2026-05-06 |
Identifiers
Collect two identifiers from each business customer in Mauritania and submit them as strings on the application body.| API field | Local name | Issuer |
|---|---|---|
businessInfo.taxId | NIF | DGI (Direction Générale des Impôts) |
businessInfo.businessEntityId | Numéro RCCM | RCCM via APIM Guichet Unique |
Sector regulators
BCM · CANIF · DGI
Legal structures
| Local name | Abbreviation | Description |
|---|---|---|
| Société à Responsabilité Limitée | SARL | Closely-held limited-liability company with one or more members (up to 50); liability capped at capital contribution. Equivalent to a US LLC. |
| Société Anonyme | SA | Share-capital company with freely transferable shares; minimum capital 5,000,000 MRU (non-public) or 20,000,000 MRU (public offering); board governance required. Equivalent to a US C-Corp. |
| Société par Actions Simplifiée | SAS | Simplified share-capital company with flexible governance and no statutory minimum capital; shares may not be publicly offered. Equivalent to a US C-Corp. |
| Société en Nom Collectif | SNC | General partnership in which all partners trade under a collective name and bear unlimited joint liability for firm debts. Equivalent to a US General Partnership. |
| Société en Commandite Simple | SCS | Limited partnership with at least one general partner (unlimited liability) and one or more limited partners (liability capped at contribution). Equivalent to a US Limited Partnership. |
| Entreprise Individuelle | — | Sole-trader form for a natural person conducting commercial, industrial, or artisanal activity; registered at the RCCM; no separate legal personality; owner bears unlimited personal liability. Equivalent to a US Sole Proprietorship. |
| Groupement d’Intérêt Économique | GIE | Economic interest grouping formed by two or more persons to facilitate members’ joint economic activity; not profit-seeking in itself. Closest US equivalent: a contractual joint venture or economic interest grouping (no direct US equivalent). |
| Succursale | — | Branch office of a foreign or domestic parent company; operationally autonomous but lacks independent legal personality; registered at the RCCM under the parent’s identity. 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 RCCM |
| Constitutive Documents | Statuts |
| Tax Registration | Attestation NIF |
| Operating Permit | Patente |
| Ownership Records | Any one of: Statuts · Registre des Associés · Registre des Actionnaires |
| Governance Records | All required: Extrait RCCM + Statuts |
| Signing Authority | Any one of: Procès-verbal d’Assemblée Générale · 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 RCCM | Legal Registration, Governance Records |
| Statuts (notariés) | Constitutive Documents, Ownership Records, Governance Records |
| Attestation NIF | Tax Registration |
| Patente | Operating Permit |
| Registre des Associés (SARL) | Ownership Records |
| Registre des Actionnaires (SA) | Ownership Records |
| Procès-verbal d’Assemblée Générale | Signing Authority |
| Procuration notariée | Signing Authority |
| Contrat de bail | Address |
| Facture de services (≤90 jours) | Address |
| Relevé bancaire (≤90 jours) | Address |
| Sector-Specific License | BCM license |
Collection notes
- Legal Registration: Issued via APIM Guichet Unique.
- Constitutive Documents: Notarized founding charter; required for SARL, SA, SAS before RCCM filing.
- Tax Registration: 8-digit NIF issued by DGI; obtained concurrently with RCCM registration at Guichet Unique.
- Operating Permit: Annual fixed municipal contribution on prior-year turnover; required for formal business operation.
- Sector-Specific License: BCM issues licenses for banks, microfinance, insurance, and payment services.
- Governance Records: RCCM extract lists gérant(s) and administrateurs; Statuts define governance structure.
- Signing Authority: AG resolution for routine authority; notarized POA for third-party signatories.
- Address: Lease (no time bound), 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 |
|---|---|---|
| Gérant | LEGAL_REPRESENTATIVE | Manager of a SARL; legal representative with day-to-day authority. |
| Administrateur | CONTROLLING_PERSON | Member of the SA board (Conseil d’Administration). |
| Président du Conseil d’Administration | CONTROLLING_PERSON | Chairs the SA board; governance role. |
| Directeur Général | CONTROLLING_PERSON | Executive officer of an SA; day-to-day operational authority. |
| Président (SAS) | CONTROLLING_PERSON | Sole mandatory officer of a SAS; operational authority. |
| Mandataire / Fondé de pouvoir | LEGAL_REPRESENTATIVE | Holder of notarized POA to bind the company. |
Notes
- Mauritania is NOT an OHADA member — do not apply OHADA Uniform Acts. All entity types and filings are governed by domestic Loi n° 2000-05 as amended by Loi n° 2015-032 and Loi 2021-005.
- Mauritania is NOT a party to the Hague Apostille Convention (confirmed absent from HCCH status table as of 31 Dec 2025). Foreign documents require full consular legalisation chain.
- RCCM has no publicly accessible online company search portal; registry data is held by APIM and the Directorate of Industry. Extracts must be requested in person or via the Guichet Unique.
- Banking regulatory framework in transition: Loi n° 036 bis/2018 (credit institutions) was amended by a new Credit Institutions Law passed by parliament in January 2025 (introducing resolution mechanisms: rectification, settlement, liquidation).