Document format and locale facts for Comoros

Limited guidance reviewed

Document vocabulary and checks

Comoros's 2023 consumption-tax invoice particulars and the official accounting-document production duty are reviewed. General retention duration, NIF validation, electronic/fiscal mandate scope, later amendments and transaction-specific tax treatment remain open, so this pack stays partial.

Evidence snapshot: 2 official sources · last reviewed 2026-07-20. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: Taxe sur la consommation. Business identifier labels: NIF.

• Guidance: The Comoros DGI's 2023 General Tax Code says a person supplying goods or services issues an invoice showing supplier name, address and NIF; customer name, address and NIF; date and serial number; description and quantity; amount excluding tax; consumption-tax rate and amount; and total including tax.Evidence KM_DGI_CGI_2023 · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only
• Guidance: The official Tax Procedures Book requires taxpayers to present required accounting documents and supporting records to the tax administration. The reviewed online extract does not expose a general retention duration, so confirm that period before relying on local storage.Evidence KM_DGI_TAX_PROCEDURES · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only
• Guidance: The reviewed official DGI material does not establish a universal authority-cleared e-invoice or fiscal-device workflow. This local PDF is not represented as submitted to, authorised by or validated by DGI.Evidence KM_DGI_TAX_PROCEDURES, KM_DGI_CGI_2023 · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only

Identifier format guidance: See the relevant authority.