Business in Guinea

A business in Guinea may operate as an Entreprise Individuelle (EI), a company, an Entreprenant activity or an informal activity. An EI belongs to one natural person, has no statutory capital requirement and creates unlimited liability. A SARL is a common limited-liability structure for small and medium-sized businesses. A SAS offers flexible company rules, while an SA suits a larger share-capital structure. A GIE serves a joint economic purpose, and a Succursale extends an existing company, including a foreign company, into Guinea. The OHADA business-law framework also recognizes other forms, but APIP practical materials prioritize EI, SARL, SA, SAS, GIE and Succursale. The Entreprenant is a simplified declaration status for an individual civil, commercial, artisanal or agricultural activity. It does not require RCCM registration, and the same activity cannot hold both Entreprenant status and an RCCM registration at the same time. The individual business owner declares the activity to the competent registry or authority and keeps the required cash, resource-use and, where relevant, sales and purchase records. Records should generally be retained for at least five years. If turnover exceeds the applicable threshold for two consecutive financial years, the activity must move to entrepreneur-individuel obligations by the following year and before the end of the first quarter. APIP's Guichet Unique receives and checks the file, registers the activity, issues the RCCM and NIF and publishes company acts and the chosen name. Formal registration gives the business public traceability and supports contracts, markets and possible access to finance, but it does not itself grant a bank loan, public contract, operating permit or employment status. The formal core is in Conakry and Boulbinet, while APIP antennas and APIP Mobile extend access within Guinea. APIP's website and 2026 documents use different operational names, including APIP, GDB and SyNERGUI, so the current counter and portal should be confirmed before filing. A complete file commonly includes a valid biometric national identity card or passport, residence certificate and photographs. A company file can also require statutes and meeting minutes, proof of capital deposit, identity documents for managers and associates, and, where requested, a criminal-record document or declaration on honour. A foreign branch generally needs legalized parent-company statutes and RCCM evidence together with a mandate in Guinea. Regulated activities may require a prior implantation authorization, an environmental-impact study or an attestation de conformité; examples include health services and private security. These sector procedures have separate requirements, costs and timing. Published APIP materials list an indicative fee of 212,500 GNF for an EI, 530,000 GNF for a SARL, and 550,000 GNF for a SAS or SA. They list approximately 450,000 GNF for a GIE through a private process or 300,000 GNF through a notarized process with publication, and approximately 500,000 GNF for a Succursale through a private process or 350,000 GNF through a notarized process with publication. Company modification or radiation sheets list 400,000 GNF, while an older EI sheet lists 150,000 GNF. Tariffs, document names and the responsible counter should be checked at filing. APIP describes a target of up to 72 hours after a complete file and release of capital, while a public-service estimate states three working days; actual timing depends on the file and queue. OHADA generally requires company registration within one month after constitution. The DGI administers a declarative and control-based tax system. Depending on the legal form, activity and tax regime, the business may face corporate income tax, minimum flat tax, VAT, the contribution foncière unique or rent-related charges and withholding obligations. The eTax portal supports electronic filing and payment. Invoices, accounting records, tax records, declarations, payments and a tax clearance certificate must be maintained when applicable; no universal tax rate applies to every business. Growing businesses can seek APIP business-plan support, consulting, training, business networking and programs for young people or women. The 3AE support sequence covers testing an idea, formalization, management, finance, networking and follow-up. Its Bronze, Silver and Gold labels distinguish a registered business, a structured SME and a bankable SME across governance, accounting, sales, operations, human resources, legal and tax compliance and digital strategy. The Code des Investissements may provide tax or customs advantages for eligible installation and production projects in agriculture, fisheries, livestock, industry and tourism. Trading, mining-code activities, petroleum-code activities and special aid regimes are excluded from that scheme. Applications follow the PLAGED process through APIP review and committee defense, and listed processing examples range from 5,000,000 GNF to 20,000,000 GNF depending on investment value; eligibility, fee bands and current rules require confirmation. Business changes require a modificative RCCM entry. Voluntary cessation generally requires a radiation request within one month, while dissolution requires the liquidator to request radiation. After the death of an individual business owner, heirs generally request radiation or continuation within three months. Tax settlement, a tax clearance certificate and sector-specific closure duties may be needed before final closure. Informal activity remains a common low-entry alternative, but it does not provide the full legal traceability, public-market access or formal finance benefits of registration and can expose the business owner to greater contractual and liability risks.