Km Registration And Tax Clearance

---
name: km-registration-and-tax-clearance
description: "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."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/km-registration-and-tax-clearance"
  jurisdiction: "KM"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Comoros: tax registration and clearance documents

## Source and scope

Article 14 of [Law 25-020/AU, Finance Law 2026, promulgated in January 2026](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf) 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.

## Registration after starting activity

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](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf).

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.

## Earlier registration rule: before starting

The Amending Finance Law 2024 inserted CGI article 42 bis. Anyone starting a profession subject to the tax must declare to the Direction générale des Impôts "avant le commencement de ses opérations". Failure carries a fixed fine of **KMF 500,000**. Legal persons also file a beneficial-owner declaration, and companies attach their articles. Article 42 bis sits in the code and L.1 in the procedure book, and the 2026 text does not repeal 42 bis. Work to the stricter date: declare before starting, and in every case inside the fifteen days of L.1. On a sale or closure, article 42 bis gives ten days to notify the tax office and file the profit return. [2024 amending law, pages 15 to 16](https://finances.gouv.km/wp-content/uploads/2024/12/LOI-DE-FINANCES-RECTIFICATIVES-2024.pdf).

## Two documents with different conditions

| 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](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf).

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](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf).

## When an attestation is requested

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](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf).

The final sentence on page 13 reads "Dans tous les cas où l'attestation de régularité fiscale est exigée, le quitus fiscal en tient" and stops there; the next page starts a new provision. The natural reading is "en tient lieu", meaning a quitus stands in for the attestation, but the last word is missing from the enacted scan. Treat substitution as unconfirmed until the tax office confirms it.

## Customs consequence

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](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf).

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](https://finances.gouv.km/wp-content/uploads/2026/02/Decret-portant-promulgation-du-loi-des-finances-2026.pdf).

## Remaining work

Checked 1 November 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.

## Two worked examples that recompute

An importer with no attestation clears goods with a customs value of KMF 2,000,000. Withholding at 15% is KMF 300,000, an advance on its tax debts.

```oa-check
name: Withholding on KMF 2,000,000
inputs:
  customs_value: 2000000
steps:
  - withheld: customs_value * 0.15
expected:
  withheld: 300000
```

The same on KMF 10,000,000 gives KMF 1,500,000.

```oa-check
name: Withholding on KMF 10,000,000
inputs:
  customs_value: 10000000
steps:
  - withheld: customs_value * 0.15
expected:
  withheld: 1500000
```

## 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 |
| Code general des impots, 2023 edition, background only | https://justice.gouv.km/wp-content/uploads/2025/03/comores-cgi-2023.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-registration-and-tax-clearance` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/km-registration-and-tax-clearance. If neither is available, confirm every figure against the official source pages cited above before relying on it.