Comoros tax registration and clearance reference based on the enacted 2026 finance law. Covers the amended registration deadline, the distinction between the quitus fiscal and tax-regularity certificate, their validity periods and the customs withholding consequence of missing certification. Separates administrative evidence from substantive tax liability and includes a conditional withholding calculation. Flags incomplete scan wording and the need for current administrative forms rather than assuming certificates are interchangeable. Company formation, tax rates, exemptions, the complete intervening amendment chain and independent accountant review remain outside this initial source-cited draft.
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Accountant-authored. Written and published by Ryan Duguid, an accountant approved on OpenAccountants. Their licence number is not on file. Their registration is in Australia; this skill covers KM. General reference material, not advice on your specific facts; don't file, pay, or take a position on it without a professional reviewing your situation.
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| Document | Provision | Stated condition and validity |
|---|---|---|
| Quitus fiscal | L.4 bis | Tax compliance for at least one fiscal year; validity one month |
| Attestation de régularité fiscale | L.4 ter | Certifies the holder is in order with tax obligations; validity three calendar months, without extending beyond the fiscal year |
Article 14 of Law 25-020/AU, Finance Law 2026, promulgated in January 2026 replaces or adds the provisions below. The ministry's PDF is a scanned enactment; pages 12–14 were visually inspected because text extraction omits words beneath the stamp. This Guide concerns Union of the Comoros tax administration, not Mayotte's tax regime.
The new LPF article L.1 requires the specified persons, entities and legal arrangements carrying on income-generating industrial, artisanal and commercial activity, liable under the tax code, including operation of electronic platforms, to request registration with the territorially competent tax service within fifteen days after starting activity. The trigger is commencement of activity, not the date of the first tax assessment. 2026 law, article 14, amended L.1, page 12.
Record the start date and obtain evidence that the registration request was received. Those are practical controls for the statutory deadline. This tax-registration requirement does not itself prove company incorporation, commercial-register registration, licensing or completion of every tax enrolment. Current supporting-document requirements and forms still need to be reconciled with implementing material.
| Document | Provision | Stated condition and validity |
|---|---|---|
| Quitus fiscal | L.4 bis | Tax compliance for at least one fiscal year; validity one month |
| Attestation de régularité fiscale | L.4 ter | Certifies the holder is in order with tax obligations; validity three calendar months, without extending beyond the fiscal year |
The quitus provision covers qualifying enterprises and persons; the attestation provision also expressly addresses individuals acting in management of their private assets. Both provisions require the original document and refer to administrative facilities determined by the Director General of Taxes. Do not translate those facilities into an unverified tax exemption, refund or guaranteed processing time. 2026 law, article 14, L.4 bis–ter, page 13.
Three calendar months is not necessarily ninety days. Obtain the stated expiry date and check the fiscal-year limit before relying on an attestation. The one-month quitus and three-month attestation periods must not be silently exchanged. L.4 bis–ter.
L.4 ter lists public procurement, bank/financial-institution transfers or professional financing, public approvals/visas/residence cards, professional-order registration, specified permanent departures, customs release and candidates for elective office. For departure, the listed case concerns a person fiscally domiciled in Comoros leaving permanently; do not generalise that wording into a new rule for every tourist journey. L.4 ter, page 13.
The final sentence on page 13 begins to address use of a quitus where an attestation is required, but its ending is incomplete/obscured in the supplied scan. Obtain a legible official copy or administrative confirmation before asserting the exact substitution rule. This Guide does not establish that the documents can never substitute for one another.
If an importer does not present the attestation, L.4 ter specifies withholding of 15% of the customs value of the goods at the customs border. It calls that amount a provisional advance against the taxpayer's tax debts. It is not described there as a final income-tax charge or as a replacement for all customs duties. The accepted-document/substitution issue above must be resolved before deciding a particular importer lacks sufficient evidence. L.4 ter, page 13.
If the verified customs value is KMF 2,000,000 and the withholding condition applies, the calculation is 2,000,000 × 15% = KMF 300,000. That illustration does not calculate other duties, fees or the eventual tax-account settlement. Keep the customs valuation and payment receipt so the advance can be reconciled; the provision alone does not specify a refund process. L.4 ter.
Checked 22 October 2026. Obtain current application forms, processing rules, a legible substitution clause and guidance on crediting the advance. Complete later-amendment and registration-document reconciliation. No independent accountant review has occurred; this is not comprehensive country or formation coverage.
Contributed by Ryan Duguid.
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