> ## Documentation Index
> Fetch the complete documentation index at: https://v2.docs.conduit.financial/llms.txt
> Use this file to discover all available pages before exploring further.

# Mauritania

> How to collect KYB documents from business customers in Mauritania (MRT) when onboarding through the Conduit API.

## 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        |

*Tax ID:* 8-digit numeric; also serves as VAT number. Obtained at Guichet Unique within 48 hours of registration.

*Registration number:* Assigned upon registration; appears on Extrait RCCM.

## 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     |
| Good Standing          | Extrait RCCM                                                              |

## 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, Good Standing         |
| **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.
* **Good Standing:** No standalone good-standing certificate is issued; a recently dated copy of the listed document evidences current standing. Under the OHADA framework Mauritania applies, the registry does not issue a separate Certificate of Good Standing; a freshly dated Extrait RCCM (collected under business\_registration) issued by the greffe via the APIM guichet unique reflects current active registration and serves the same compliance function.

## 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.

| 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).