Fiscalisation in Comoros: Requirements, AGID Rules and Compliance

Comoros does not currently have a confirmed mandatory fiscalisation regime. According to the Comoros Ministry of Finance tax framework, commercial taxpayers with annual turnover of at least KMF 20 million must use a cash register. However, the official materials reviewed do not confirm requirements for certified devices, AGID-connected POS systems or real-time sales-data transmission.

The Administration Générale des Impôts et des Domaines (AGID) administers key taxes in Comoros, including consumption tax and corporate tax. However, the official sources reviewed do not establish a requirement for businesses to use fiscal cash registers, certified invoicing software, connected POS systems, or real-time sales-data reporting.

Latest fiscalization news in Comoros

Comoros does not currently have a confirmed mandatory fiscalization, e-invoicing clearance, or real-time transaction-reporting regime. Publicly available guidance from the Ministry of Finance identifies the Administration Générale des Impôts et des Domaines (AGID) as the authority responsible for collecting key taxes, including consumption tax and corporate tax, but does not set out a requirement for businesses to use certified fiscal devices, tax-connected POS systems, or real-time sales-data transmission.

Businesses should therefore continue to focus on accurate sales and accounting records, appropriate invoicing and supporting documentation, and applicable periodic tax declarations and payments. The Ministry of Finance has also referred to modernising financial-management information systems, but this should not be interpreted as a fiscalization mandate or an obligation to connect commercial systems to the tax authority.

What does fiscalization mean in Comoros?

Fiscalization generally means using a tax-controlled system to record sales and issue invoices or receipts. Depending on the country, it can require certified fiscal devices, QR-coded receipts, e-invoice clearance, POS integration, or real-time transmission of transaction data to the tax authority.

For businesses in Comoros, fiscalization is currently relevant mainly through standard sales documentation and tax recordkeeping rather than a separate transaction-level reporting process. Businesses should issue regular invoices where required, keep supporting commercial records, and ensure reported figures can be substantiated during an AGID review. The Comorian General Tax Code requires persons supplying goods or services to issue an invoice or equivalent document, while AGID is the public authority responsible for administering taxes and duties.

Legislation timeline

• 30 June 2025: The DGI announced plans to use experience gained to support tax reforms and progressively introduce e-invoicing. This was a policy intention, not a legal mandate.
• 15 April 2026: The DGI began validating a legal framework for electronic tax procedures under the 2026 Finance Law, but did not confirm mandatory e-invoicing, fiscal devices, real-time reporting, or a go-live date. 
  The 2026 Finance Law was promulgated by Decree No. 26-003/PR on 16 January 2026.
• Current position: As of September 2026, no mandatory fiscalization or real-time reporting regime has been confirmed in Comoros.

Fiscal regulations that affect businesses in Comoros

Sales records and tax documentation

Comoros has no confirmed requirement to issue fiscalised invoices or receipts through certified devices, QR codes, or tax-authority-approved software. Businesses should still keep reliable sales, purchase, payment, refund, and adjustment records to support periodic tax reporting and any tax review.

E-invoicing status

E-invoicing in Comoros is not currently mandatory. Businesses are not required to issue structured e-invoices, clear invoices through AGID, connect POS or billing systems, or report invoice data in real time. Although the DGI has referred to progressively introducing e-invoicing and is validating electronic tax procedures under the 2026 Finance Law, no mandatory start date has been announced.

Invoice content and record retention

Businesses should issue invoices containing the required supplier, customer, transaction and tax information. They should retain invoices, accounting books and supporting documents in a form that can be produced to the tax administration during a review or audit.

Implications and penalties for non-compliance

Although Comoros has no confirmed fiscalisation-specific penalty regime, businesses remain subject to general tax-compliance obligations. Under the Livre des procédures fiscales, taxpayers must provide AGID with required accounting documents and supporting records when requested, and must pay taxes, duties, advances, or withholding amounts within the statutory deadlines.

The Comorian General Tax Code contains provisions on tax sanctions, criminal sanctions, collection, and enforcement. Businesses should therefore keep reliable sales, invoice, payment, expense, and accounting records to support tax declarations and respond to an AGID review. The official sources reviewed do not provide a verified fiscalization-specific fine, interest rate, or penalty amount, so no numerical penalty should be stated for this section.

Your partner for fiscalization in Comoros

Managing compliance in Comoros currently means maintaining accurate sales, invoice, payment, and accounting records, completing applicable periodic tax reporting, and keeping documentation that supports the business’s tax position.

DDD Invoices helps businesses and software providers standardise invoicing workflows through an API-first platform. It can transform invoice data into compliant document formats, retain transaction records, archive invoices, and integrate with ERP, CRM, accounting, and POS systems helping teams maintain audit-ready records today and prepare for potential future e-invoicing requirements in Comoros.

FAQs

Is fiscalization mandatory in Comoros?

No mandatory fiscalization regime has been confirmed in Comoros. Businesses are not currently required to use certified fiscal devices, tax-connected POS systems, or real-time sales-data reporting.

Do businesses need a fiscal cash register in Comoros?

No official requirement for businesses to use a certified fiscal cash register, fiscal printer, or electronic fiscal device has been confirmed.

Must businesses report each sale to the tax authority?

No confirmed real-time transaction-reporting obligation applies. Businesses should maintain accurate sales and accounting records and meet applicable periodic tax-reporting obligations.

What records should businesses keep?

Businesses should retain clear sales, purchase, payment, expense, refund, and accounting records to support tax declarations and respond to any tax review by the Administration Générale des Impôts et des Domaines (AGID).