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SYSCOHADA Accounting & Tax Management for the Comoros

CassKai is the financial copilot for Comorian SMEs: revised SYSCOHADA accounting, VAT and corporate income tax management, OHADA financial statement preparation, cash tracking and real-time management. Tailored to archipelago realities and ready to use tomorrow morning.

~870K

Population

3

Main Islands

Moroni

Capital

Oui

OHADA Member

Currency: Franc comorien (KMF) VAT: ~10% Standard: SYSCOHADA

Regulations

Revised SYSCOHADA 2017

Mandatory accounting framework for all entities across the 17 OHADA member states, including the Union of the Comoros. The 8-class chart of accounts structures bookkeeping and the presentation of annual financial statements.

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Comorian General Tax Code

Tax framework administered by the Direction Generale des Impots (DGI) of the Union of the Comoros. Governs VAT (usually around 10%, depending on products and islands), corporate income tax (IS), personal income tax and withholding taxes. Exact rates are updated in annual finance acts.

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OHADA Uniform Acts

Set of harmonised legal texts governing business law (commercial law, companies, securities, debt recovery, collective proceedings) across the OHADA region. Directly applicable in the Comoros.

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Monetary convention with France

The Comorian Franc (KMF) benefits from fixed parity with the euro through a monetary convention linked to France and the French Treasury. This monetary stability is an asset for trade with the euro zone and group consolidation.

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E-invoicing

DGI Comores (à venir)

The Comoros have not yet rolled out a national normalised electronic invoicing platform. Current obligations concern sequential numbering, legal mentions, document retention and SYSCOHADA compliance. In an island context, progressive invoice digitisation is a key lever for traceability and tax efficiency.

Tax Specifics

Taxation in the Comoros

  • VAT: usual rates around 10% depending on products and services, with exemptions on certain essential goods. Exact rates are set in the annual finance act.
  • Corporate Income Tax (IS): typically around 35% on net taxable profit, with specific regimes depending on sector and company size.
  • Tax filings: submission of SYSCOHADA financial statements (Balance Sheet, Income Statement, TAFIRE, notes) according to the DGI schedule.
  • Withholding taxes: applicable to fees, dividends and payments to non-residents. Rates vary by income type and tax treaties.
  • Island context: inter-island trade (Grande Comore, Anjouan, Moheli) implies specific logistics and the need for disciplined cash management.
  • Tax ID: mandatory on every invoice and return submitted to the DGI.

Frequently Asked Questions

Does the Comoros apply SYSCOHADA?

Yes. The Union of the Comoros is a member of OHADA and applies the revised SYSCOHADA. All entities must keep their accounts according to the 8-class chart of accounts and produce annual financial statements (Balance Sheet, Income Statement, TAFIRE, notes). CassKai natively integrates this framework and generates these statements automatically.

How does CassKai handle the Comorian Franc (KMF)?

CassKai natively supports the Comorian Franc (KMF), which benefits from fixed parity with the euro through the monetary convention with France. This stability simplifies trade with the euro zone and consolidation for groups operating in the Comoros. Multi-currency management is built in.

Is CassKai suited to Comorian micro-enterprises and SMEs?

Yes. CassKai is built for African micro-enterprises and SMEs with a focus on field realities: cash-first management, French interface, affordable pricing, AI assistant focused on management control and treasury. The tool deploys quickly and requires no heavy infrastructure, which is especially well suited to the island context.

Is electronic invoicing mandatory in the Comoros?

To date, no national normalised electronic invoicing platform is deployed in the Comoros. Current obligations concern sequential numbering, legal mentions, document retention and SYSCOHADA consistency. CassKai already applies these best practices and will remain compatible with a future national platform.

Does CassKai support multiple establishments across the three islands?

Yes. CassKai allows multiple establishments (Grande Comore, Anjouan, Moheli) to be configured within a single legal entity, with consolidated management and analysis by island, activity or team. This segmentation supports performance tracking in a multi-island logistics context.

Can CassKai consolidate accounts for a France-Comoros group?

Yes. Thanks to the fixed KMF/EUR parity, Franco-Comorian consolidation has no significant translation differences. CassKai natively supports PCG/SYSCOHADA mappings and offers a consolidation module tailored to multi-standard groups (full, proportional, equity methods), useful for French investors present in the Comoros.

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