Km Electronic Filing And Tax Procedure

---
name: km-electronic-filing-and-tax-procedure
description: "Comoros reference to electronic filing, payment evidence and selected enforcement changes enacted in the 2026 finance law. Distinguishes the statutory framework from the implementing decisions required for rollout, explains platform receipt and settlement timing, and records outage and authentication provisions. Covers the new electronic information-request deadline and fiscal-flagrance response period without replacing the full appeals regime. An earlier electronic-filing mandate and the newer phased framework require reconciliation before operational advice. Current platform designation, commencement orders, penalties guidance and independent accountant review remain outstanding in this source-cited draft."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/km-electronic-filing-and-tax-procedure"
  jurisdiction: "KM"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Comoros: electronic filing and selected tax procedures

## Enacted framework, operational commencement still to verify

Article 14 of [Finance Law 2026](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf) inserts LPF articles L.10 bis–undecies on electronic procedures. L.10 ter provides phased mandatory use through decisions for large enterprises, medium enterprises and other designated categories. L.10 undecies calls for a ministerial order fixing commencement and a progressive enrolment timetable. **The enacted framework alone does not prove the rollout dates or the status of a particular taxpayer.** [Pages 10–12](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf).

The [2024 Finance Law, amended LPF L.4, page 9](https://munganyo.km/storage/O3Ve1ZmfxkfYRmgqIpOCRB5jaX6V7v-metaQ0FSVEUucGRm-.pdf) made the specified electronic returns optional in 2024–2025 and states a mandatory electronic-filing rule from **1 January 2026**. This earlier mandate must be reconciled with the newer provisions and current orders. The cited PDF is a reproduction of the promulgated law hosted by Munganyo; its decree cover and page 9 were visually checked. Do not infer from the staged language that paper filing is optional, or that every taxpayer can already use every electronic payment channel. This draft does not certify either proposition.

## Filing proof and payment proof are different

Under L.10 quater, an electronic return is treated as filed at the date and time recorded by the designated platform and trusted timestamp mechanism. Its electronic acknowledgement is evidence unless rebutted. Electronic payment is treated as made on the date of successful settlement communicated by the approved payment provider. A payment instruction alone is not the successful-settlement evidence identified in the statute. [2026 law, page 10](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf).

L.10 septies requires taxpayers to retain acknowledgements and payment evidence electronically or on paper. Platform logs carry evidential weight, subject to expert examination. Keep separate return and payment confirmations; one does not establish completion of the other. [Page 11](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf).

## Access, representative authority and fees

L.10 quinque requires a NIF and strong authentication. Transmissions through the taxpayer or authorised representative account count as electronic signatures; electronic mandates, their scope and revocation are managed in the platform. An accountant should establish the mandate and its scope, rather than treat possession of a password as sufficient authority. [Page 11](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf).

L.10 decies subjects participating banks, electronic-money institutions and mobile-payment operators to approval and agreement with the administration. Transaction fees are borne by the taxpayer unless an order provides otherwise. The list of payment methods in the definitions is not evidence that every operator is approved. [Pages 10 and 12](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf).

## Outages and failed payment

L.10 octies distinguishes a planned outage, for which the administration publishes notice and suspends deadlines for the announced period, from a major incident at a deadline, for which additional time is granted by the Director's notice without penalties for that period. Exceptional counter filing depends on administrative conditions. Preserve the relevant notice and incident evidence; a local connection problem is not automatically an announced extension. [Page 11](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf).

L.10 nonies links failure to use mandatory electronic procedures to code penalties. Partial payments or bank rejections carry late interest and penalties from the day after the deadline. This Guide does not invent a uniform penalty rate or assume a failed bank instruction satisfies payment. [Page 12](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf).

## Information requests

New L.44 bis requires those subject to the right of communication to provide requested information electronically within **eight working days**, during legal service hours, counted from receipt of the notice or administration letter. This is not eight calendar days. Establish the receipt date, requested material and lawful deadline rather than applying the rule to every informal enquiry. [2026 law, page 14](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf).

Amended L.113 specifies **KMF 100,000** for attempting to evade or obstruct the right of communication or third-party collection notice, and a **KMF 50,000 per-day** coercive amount for the stated delaying conduct, with distinct timing language. Those are specific enforcement provisions; do not treat them as the automatic penalty for every late tax return. [Page 14](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf).

## Fiscal flagrance and response

New L.43 bis addresses serious, consistent indications of concealed activity or deliberate failures. Examples include undeclared revenue-generating activity, missing or false invoices, concealed receipts/stocks and refusal to produce mandatory accounting documents. It permits authorised officers to record findings, access financial records, issue an immediately enforceable report, initiate assessment without prior formal demand and propose protective measures. [2026 law, page 9](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf).

The report is notified to the affected person and sent to the Director General, with possible referral for criminal proceedings. The provision gives **fifteen days from notification** for an administrative or contentious challenge. That is a rule for this procedure, not a universal tax-appeal deadline. A notice under it needs immediate professional assessment of the response route and any stay or security requirements. [L.43 bis, page 9](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf).

## Bank reporting and beneficial owners

New L.46 bis in the 2026 law requires banks and microfinance institutions to report opening, change and closure of business accounts to the tax directorate, within thirty days of opening. [2026 law, page 14](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf). The 2024 amending law had already used the number L.46 bis for a duty on companies to keep a beneficial-owner register, updated and shown on request. [2024 amending law, page 16](https://finances.gouv.km/wp-content/uploads/2024/12/LOI-DE-FINANCES-RECTIFICATIVES-2024.pdf). The 2026 text says it adds an article; it does not say it replaces the register. Both are treated as in force until the numbering is settled.

## Site visit length

Under L.42, as amended in 2024, on-site audit work cannot exceed three months for sole traders and six months for companies. This can be extended by three months for a company under the L.21 bis documentation duty, or where a treaty information request goes abroad. [2024 amending law, page 14](https://finances.gouv.km/wp-content/uploads/2024/12/LOI-DE-FINANCES-RECTIFICATIVES-2024.pdf).

## Other charges enacted for 2026

The 2026 law also creates a household waste charge (art. 15) and an eco-contribution on producers, importers and distributors (art. 16). Both have rates set by joint order, and those orders have not been found. It sets an import licence on ordinary rice of FC 0.5 per kg (art. 17) and on luxury rice of FC 1 per kg (art. 18). [Pages 15 to 16](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf). The 2025 law sets a management and maintenance fee of 5% of the CIF value of imported goods (art. 20). [2025 law, page 10](https://finances.gouv.km/wp-content/uploads/2024/12/Decret-N%C2%B024-186PR-du-19-decembre-2024-portant-promulgation-loi-N%C2%B024-016PR-Portant-Loi-de-Finances-2025.pdf).

## Remaining work

Checked 1 November 2026. Obtain commencement/rollout orders, reconcile the earlier mandate, confirm the official platform, and complete the full appeals and penalty analysis. No live filing, payment or private-account interaction was performed. No independent accountant review has occurred.

## Two worked examples that recompute

A taxpayer delays a right of communication request by 6 days past the stated deadline. At KMF 50,000 a day under L.113, that is KMF 300,000.

```oa-check
name: Six days of delay
inputs:
  days: 6
steps:
  - amount: days * 50000
expected:
  amount: 300000
```

A 20 day delay gives KMF 1,000,000. The KMF 100,000 fixed fine is a separate charge for evading or obstructing the right.

```oa-check
name: Twenty days of delay
inputs:
  days: 20
steps:
  - amount: days * 50000
expected:
  amount: 1000000
```

## Sources

| Source | URL | Read on |
|---|---|---|
| Law 25-020/AU, Finance Law 2026, tax section (arts. 14 to 18), scan pages 9 to 16 | https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf | 2026-11-01 |
| Law 24-013/AU, Amending Finance Law 2024, tax section (art. 10), scan, OCR read | https://finances.gouv.km/wp-content/uploads/2024/12/LOI-DE-FINANCES-RECTIFICATIVES-2024.pdf | 2026-11-01 |
| Law 24-016/AU, Finance Law 2025, articles 1 to 25, scan, OCR read; no CGI or LPF change found beyond art. 20 | https://finances.gouv.km/wp-content/uploads/2024/12/Decret-N%C2%B024-186PR-du-19-decembre-2024-portant-promulgation-loi-N%C2%B024-016PR-Portant-Loi-de-Finances-2025.pdf | 2026-11-01 |

Not yet confirmed: the Amending Finance Law 2025 (Law 25-019/AU) could not be opened (official link returned 404), so any tax change in it is unverified. The Finance Law 2024 was not re-read in this refresh. The official tax authority site could not be reached. No consolidated 2026 code was found.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `km-electronic-filing-and-tax-procedure` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/km-electronic-filing-and-tax-procedure. If neither is available, confirm every figure against the official source pages cited above before relying on it.