Overview
| Field | Value |
|---|---|
| Region | Africa |
| ISO 3166-1 | TG / TGO |
| Registry | Greffe du Tribunal de Commerce, Lomé (OHADA RCCM) |
| Last updated | 2026-05-06 |
Identifiers
Collect two identifiers from each business customer in Togo and submit them as strings on the application body.| API field | Local name | Issuer |
|---|---|---|
businessInfo.taxId | NIF | Office Togolais des Recettes (OTR) |
businessInfo.businessEntityId | Numéro RCCM | Greffe du Tribunal de Commerce, Lomé (OHADA RCCM) |
Sector regulators
BCEAO · CIMA · AMF-UMOA · CENTIF
Legal structures
| Local name | Abbreviation | Description |
|---|---|---|
| Société à Responsabilité Limitée | SARL | Quota-based limited-liability company; the most common SME vehicle under OHADA AUSCGIE; no statutory minimum capital (Décret 2017-142/PR); one or more associates with freely set capital in bylaws. Equivalent to a US LLC. |
| Société Anonyme | SA | Share-capital company with separate legal personality; board of directors required; minimum capital 10,000,000 FCFA (AUSCGIE Art. 387); shares freely transferable. Closest US equivalent: C-Corp. |
| Société par Actions Simplifiée | SAS | Flexible share-capital company introduced by the revised AUSCGIE 2014; no statutory minimum capital; single shareholder permitted (SASU); governance rules set freely in bylaws. Closest US equivalent: C-Corp. |
| Société en Nom Collectif | SNC | General partnership in which all partners bear joint and unlimited personal liability for the company’s debts. Closest US equivalent: General Partnership (GP). |
| Société en Commandite Simple | SCS | Limited partnership with at least one general partner bearing unlimited liability (commandité) and at least one limited partner liable only to the extent of their contribution (commanditaire); codified in OHADA AUSCGIE. Closest US equivalent: Limited Partnership (LP). |
| Entreprise Individuelle | — | Individual merchant (personne physique commerçant) registered at the RCCM; unlimited personal liability; no separate legal entity; required once turnover exceeds the Entreprenant threshold. Equivalent to a US Sole Proprietorship. |
| Entreprenant | — | Simplified sole-trader status for micro-activities under OHADA; declared (not incorporated) at the RCCM; no minimum capital; no separate legal personality; subject to turnover ceilings set by each OHADA state. Equivalent to a US Sole Proprietorship. |
| Groupement d’Intérêt Économique | GIE | Economic interest grouping under OHADA AUSCGIE Art. 869; formed by two or more existing entities to facilitate or develop their economic activity; separate legal personality but not primarily profit-driven. Closest US equivalent: Statutory Business Trust or joint-venture entity; no direct US equivalent. |
| Société Coopérative | — | Cooperative society governed by the OHADA Uniform Act on Cooperative Societies (AUSCOOP); member-owned and democratically controlled; two sub-types (simplified cooperative and cooperative with board of directors). Closest US equivalent: Cooperative. |
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 | Certificat NIF |
| Operating Permit | Patente |
| Ownership Records | Any one of: Statuts · Registre des Associés · Registre des Actions |
| Governance Records | All required: Extrait RCCM + Statuts + PV de nomination |
| Signing Authority | Any one of: PV d’Assemblée Générale · Résolution du Conseil d’Administration |
| 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 | Constitutive Documents, Ownership Records, Governance Records |
| Certificat NIF | Tax Registration |
| Patente (TPU — Taxe Professionnelle Unique) | Operating Permit |
| Registre des Associés (SARL) | Ownership Records |
| Registre des Actions (SA) | Ownership Records |
| PV de nomination | Governance Records |
| PV d’Assemblée Générale | Signing Authority |
| Résolution du Conseil | 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 Greffe du Tribunal de Lomé via CFE/RCCM portal.
- Constitutive Documents: Notarised for SA; private deed for SARL/SAS. Marital status of founders required (OHADA).
- Tax Registration: Issued by OTR; automatically assigned at CFE registration.
- Operating Permit: Annual professional tax; 24-month exemption for new businesses.
- Sector-Specific License: BCEAO (banking), CIMA (insurance), AMF-UMOA (capital markets); required by sector.
- Governance Records: Gérant named in RCCM; board members in Statuts and PV.
- Signing Authority: Board resolution or GA minutes evidencing signing authority; notarised POA for external mandataires.
- 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 | LEGAL_REPRESENTATIVE | Manages SARL; legal representative; named in RCCM. |
| Président (SAS) | CONTROLLING_PERSON | Sole mandatory officer of SAS; day-to-day authority. |
| Directeur Général | CONTROLLING_PERSON | Executive officer appointed by board in SA. |
| Président du Conseil d’Administration | CONTROLLING_PERSON | Presides over the board in SA. |
| Administrateur | CONTROLLING_PERSON | Member of the Conseil d’Administration in SA. |
| Mandataire | LEGAL_REPRESENTATIVE | Holder of notarised POA to act on behalf of company. |
Additional fields
Country-specific fields you’ll need to collect during onboarding, beyond the document uploads.| Field | Applies to | Reason |
|---|---|---|
marital_status | founder | OHADA Statuts require marital status, matrimonial regime, and spouse name for partners/shareholders (community-property rule). |
Notes
- Togo is not a party to the Hague Apostille Convention (confirmed HCCH Status Table, 2026-05-06); documents must be legalised via the full embassy/consular chain.
- The new national AML law (adopted 27 Feb 2026) replaces the 2018-004 loi uniforme and aligns with FATF recommendations and UMOA Loi LBC/FT/FP (31 mars 2023); implementing regulations pending — monitor CENTIF (centif.tg) for entry-into-force date.
- CFE registration is 100% online and takes under 4 hours; the RCCM number, NIF, and CNSS number are issued on a single registration card — collect all three at once.
- New businesses are exempt from Patente (TPU) for the first 24 months of operation.
- OHADA marital-status requirement applies: Statuts must record marital regime and spouse details for all associates, creating a data-privacy consideration for foreign founders.