Business in Chad

The formal business framework in Chad is based on OHADA rules, including the Uniform Act on commercial companies and economic interest groups, effective in Chad since 5 May 2014. Available forms include an Entreprise Individuelle (EI), SNC, SCS, SARL, SA, SAS, société de fait or participation, GIE, société coopérative and succursale. The legal form affects management, liability, capital requirements, filings and closure procedures. The current GUCE checklist does not state the minimum capital amounts for each form. The main institutions are ANIE, the Agence Nationale des Investissements et des Exportations; GUCE, the Guichet Unique de Création d’Entreprise; the CFE, or Centre de Formalités des Entreprises; the Ministère du Commerce et de l’Industrie; the Greffe of the Tribunal de Commerce; the DGI, or Direction Générale des Impôts; CNPS; and the relevant sector ministries. A business normally obtains an RCCM registration, meaning registration in the Registre du Commerce et du Crédit Mobilier. The RCCM establishes the business’s legal existence and supports contracting and access to professional accounts. The CFE can bundle the RCCM, commercial patente, CNPS affiliation, initial DGI declaration and NIF request. The NIF is the permanent tax identification number. An applicant must generally be at least 18 or legally emancipated, must not be subject to a commercial prohibition and must have an available business name. A Chadian applicant normally provides a CNI or passport, a criminal-record certificate issued within three months or an honour declaration, a declaration of sincerity, proof of a lease or title, a location plan, a photograph and a conformity or regularity declaration. A foreign applicant needs a residence permit. A company also provides signed statutes, constitutive records and the bank-account or capital-deposit attestation required under the ANIE guide. Regulated activities require prior approval or authorization from the responsible sector body. GUCE offers an online service available 24 hours a day. The applicant selects Personne Physique or Entreprise Individuelle, or Personne Morale, receives a filtered checklist, uploads or submits the documents and tracks the application. A physical filing option exists through the CFE or ANIE. RCCM filing takes place at the Greffe of the Tribunal de Commerce in N’Djaména or at the local tribunal serving the operating locality. For a complete file, the Ministry describes approximately 5 to 10 working days, while the Ministry homepage advertises 72 hours through the Guichet Unique. The 72-hour figure is an advertised target, not a guaranteed processing time. The official ANIE catalogue lists creation fees in FCFA: EI 36,000, consisting of 15,000 Treasury, 18,000 service and 3,000 stamp; SARL 73,000, consisting of 20,000, 50,000 and 3,000; GIE 83,000, consisting of 25,000, 55,000 and 3,000; SA 113,000, consisting of 35,000, 75,000 and 3,000; and succursale 333,000, consisting of 60,000, 270,000 and 3,000. Confirm the current tariff with GUCE before payment. Regional filing may differ in access and local practice. RCCM registration does not replace sector authorization. Import and export of goods subject to customs or sanitary controls may require a licence. Food, pharmaceutical, chemical and petroleum-product wholesalers or distributors may need an agrément. Specific authorization can also apply to hotels, restaurants, manual foreign-exchange services and travel agencies. A generic agrément file includes an application form, a certified RCCM, a valid patente, identification of the legal representative and technical sector documents. Stated processing times range from 15 to 45 working days. A material change to the address, manager, activity, name, capital, partners or establishment requires a déclaration modificative within one month. Current portal fees are 36,000 FCFA for an EI, 73,000 FCFA for an SARL, SAS, SCS or SCI, 88,000 FCFA for a GIE, 113,000 FCFA for an SA and 333,000 FCFA for a succursale. Closure uses radiation or dissolution and liquidation, depending on the form. The portal requests the original RCCM, dissolution minutes for a company, the final liquidator report where applicable, a DGI tax-regularity certificate, a CNPS quitus and a DGI or NIF closure certificate. The closure fee is not fixed online, so confirm it with GUCE. A resident needs an NNI or NIF for economic activity, while a foreigner needs a residence card for the tax-identification request. The DGI cannot condition the NIF request on earlier payment of tax or the patente beyond the listed administrative documents. Without an NIF, the business may be unable to deduct VAT, make Treasury mandates or payments, or submit public-procurement offers. Invoices must show the issuer’s and customer’s NIF. An invoice without an NIF can make VAT and expenses non-deductible, and expenses above 25,000 FCFA are affected by the invoice rule. The aggregate value of invoices without an NIF is capped at 2,000,000 FCFA per fiscal year. Under the 2025 CGI bands, an individual business with annual turnover excluding tax below 50,000,000 FCFA falls under IGL. From 50,000,000 to below 100,000,000 FCFA, the RSI applies. From 100,000,000 to below 500,000,000 FCFA, the RSI applies with VAT eligibility. At 500,000,000 FCFA or more, the real regime and VAT apply. A VAT registration or existence declaration is due within 15 days after activity starts. VAT declarations and payments are monthly and due within 15 days of the following month, including a “Néant” declaration when there was no taxable operation. The displayed VAT rate is 19.25%, including communal and provincial centimes. Corporate income tax is 30%, with a reduced 25% rate for industrial and energy enterprises. VAT records must be available in Chad, including a sales journal, purchase journal and inventory book, and supporting records must be retained for 10 years. Private investment is legally free subject to public-health, safety, sanitation, social-protection and environmental rules. The investment charter guarantees capital transfers within the CEMAC framework. ANIE assists national and international investors, entrepreneurs, youth and women, PME or PMI businesses and export-oriented firms. Its support can include legal, fiscal and financial guidance, management, accounting and commercial training, market access, fairs and certification or quality assistance. Promotion materials mention incentives, exemptions and zones, but the available information does not establish universal eligibility, an automatic entitlement, a standard amount, an approval process or a fixed duration. No universal grant, loan amount or deadline is verified. Informal activity appears in official fiscal materials, but no separate verified legal registration equivalent has been identified.