Business in the Central African Republic

The central formal procedure runs through the one-stop shop for business formalities (Guichet Unique de Formalités des Entreprises (GUFE)). Among other bodies, the commercial register, tax administration, trade and labour administration, and social security institutions work together there. The main office is in Bangui; access in the provinces is partly possible, but its full geographical coverage has not been verified. Official information states either 48 or 72 working hours after complete submission and payment, depending on the page. These figures are therefore a service or target time, not a reliable guarantee. OHADA law (OHADA) governs the common business forms. Documented forms include Entreprise Individuelle, SURL, SARL, SA, SAU, SAS, SASU, GIE, Succursale, SC, SCI and ISBL. A trader or legal entity must generally be registered in the Trade and Personal Property Credit Register (Registre du Commerce et du Crédit Mobilier (RCCM)), usually within one month after formation. For a smaller self-employed activity, entrepreneur status (entreprenant) may be considered; this requires a declaration of activity rather than company registration. In the first quarter of 2024, the GUFE registered 541 formations, 81 amendments and 13 dissolutions. Of these, 357 cases concerned Entreprises Individuelles, 68 SARL, 62 SURL and 38 ISBL. These figures cover GUFE cases only and do not represent the entire market. For formal formation, the GUFE typically requires a valid identity document, a criminal-record extract, proof of residence and proof of the business premises, depending on the legal form. Companies must also submit their articles of association. The complete checklist depends on the legal form and sector; a sectoral permit may be required before operations begin. An application may also be submitted by an authorised person holding a legalised power of attorney. Current fees were not reliably verified in the research. According to the GUFE, payment is made in cash or by certified bank transfer. Formal registration does not automatically settle all ongoing obligations. The Unified General Tax (Impôt Général Unique (IGU)) applies to natural and legal persons with turnover of up to 30,000,000 CFA francs (F CFA). Within this classification, a business with turnover of up to 10,000,000 F CFA is a micro-enterprise, while one with turnover above 10,000,000 and up to 30,000,000 F CFA is a small enterprise. The income declaration is generally due by 30 April. The patent levy also requires an annual declaration by 30 April; a new activity must be reported within ten days. Value added tax (TVA) must be declared within 15 days after the start of a taxable activity; changes must also be reported within 15 days. The cessation or sale of a TVA-liable business must be reported within 30 days. The Investment Charter (Investitionscharta) classifies productive enterprises according to turnover or investment size: Très Petite up to 10,000,000 F CFA, Petite from 10,000,001 to 30,000,000 F CFA, Moyenne from 30,000,001 to 100,000,000 F CFA, and Grande above 100,000,000 F CFA. The charter does not automatically apply to every activity; exceptions include pure buying and selling, certain forestry and mining activities, tourism, communications, leasing, lotteries, gambling and basic security services. Before operations begin, investment approval (Agrément) from the competent minister for trade and industry may be required. The application requires, among other things, OHADA-compliant articles of association, tax and social compliance, OHADA-compliant accounting, a five-year investment programme, a staffing and training plan and, depending on the project, an environmental and social impact assessment. The project must begin within two years, otherwise the approval may lapse. Subject to certain conditions, the benefits may include exemptions from income or corporate tax and the patent levy, a 1 percent registration fee, accelerated or declining-balance depreciation, loss carryforwards and a 5 percent customs duty for qualifying production equipment. The duration is three, four or five years depending on the investment amount; a location more than 100 kilometres from Bangui may qualify for one additional year. During operations, changes such as capital changes, new management, a change in the business name, an expansion of activities or the transfer of company shares are handled through the GUFE. Enterprises must comply with OHADA accounting rules and check sector-specific permits before starting operations. Enterprises with investment approval face additional reporting, inspection, training and employment requirements. Investors generally enjoy protection of property, equal treatment regardless of nationality and the possibility of transferring capital and profits subject to foreign-exchange rules. Access to credit remains difficult for many enterprises. The World Bank analysis reviewed in the research cites missing or non-functioning credit registries, high collateral requirements and substantial risk barriers. It does not provide reliable current interest rates or lending terms. Functional alternatives include microfinance, SOFIA Credit (SOFIA Crédit), self-financing, networks, support from the state support body for micro, small and medium-sized craft enterprises (CAPMEA) and project-based guarantees. CAPMEA is a government support body for micro, small and medium-sized craft enterprises. An IFC partnership from 2025 combines management and financial training with an initial cohort of 150 enterprises and a network target of 5,500 enterprises. SOFIA Crédit also supports training and access to finance. The PAISEMD program (PAISEMD) for 2023–2027 focuses, among other areas, on youth and women's entrepreneurship, the diaspora, financial inclusion, digitalisation, and beekeeping and dairy farming. An AfDB–Ecobank guarantee from 2026 provides EUR 5,000,000 in trade finance for industrial inputs, agricultural machinery, telecommunications, agro-industry and light manufacturing. Informal activities are practically important, especially in small-scale trade and services, but they are not registered with the GUFE and are excluded from the regular tax procedure. The available 2023 Informal Sector survey covers only Bangui and Berberati; it cannot be used to derive a national informality rate. The 2023 formal micro-enterprise survey covers registered private businesses with fewer than five employees, but excludes cooperatives and collectives. Different procedures apply to closure. An Entreprise Individuelle is deregistered through the GUFE. For companies, cooperatives and GIEs, dissolution is followed by liquidation, tax regularisation and removal from the RCCM. The GUFE lists, among other requirements, form M4 in triplicate, the registered minutes recording dissolution or liquidation, the original RCCM, the original NIF and a tax clearance certificate (Quitus Fiscal). Tax and social obligations do not end merely because the business stops operating.