{
    "schema_version": "1.0",
    "slug": "immatriculation-fiscale-nif",
    "category": "customs_taxation",
    "regime": "domestic",
    "status": "published",
    "title": {
        "fr": "Obtenir un numéro d'identification fiscale (NIF)",
        "en": "Obtain a tax identification number (NIF)"
    },
    "summary": {
        "fr": "Le numéro d'identification fiscale (NIF) identifie et localise chaque contribuable auprès de la Direction générale des impôts, et sert aussi dans les démarches douanières. Une entreprise doit se faire immatriculer dans les deux mois qui suivent le début de son activité. Lors d'une création par le guichet unique, le NIF est attribué dans le circuit de l'ANPI-Gabon.",
        "en": "The tax identification number (NIF) identifies and locates each taxpayer with the Directorate General of Taxes and is also used for customs formalities. A business must register within two months of starting operations. When a company is set up through the one-stop shop, the NIF is issued within the ANPI-Gabon circuit."
    },
    "product_scope": "all",
    "country_scope": {
        "type": "any",
        "countries": "all"
    },
    "responsible_institution": {
        "slug": "dgi",
        "name": {
            "fr": "Direction générale des impôts",
            "en": "Directorate General of Taxes"
        },
        "acronym": "DGI"
    },
    "focal_point": null,
    "legal_basis": [
        {
            "slug": "loi-finances-2026",
            "title": {
                "fr": "Loi de finances 2026",
                "en": "2026 finance law"
            },
            "reference": "Loi n° 041/2025 du 29 décembre 2025 déterminant les ressources et les charges de l'État pour l'année 2026",
            "type": "law",
            "url": "https://blog.avocats.deloitte.fr/gabon-les-principales-mesures-de-la-loi-de-finances-pour-2026/",
            "superseded": false
        }
    ],
    "prerequisites": [],
    "related_procedures": [],
    "steps": [
        {
            "position": 1,
            "title": {
                "fr": "Préparer le dossier d'immatriculation",
                "en": "Prepare the registration file"
            },
            "description": {
                "fr": "Remplir la demande d'immatriculation (imprimé IM01) et le plan de localisation (imprimé IM03), et joindre la pièce d'identité des dirigeants statutaires, une copie certifiée des statuts, le contrat SEEG avec la facture du mois précédent et le contrat de bail.",
                "en": "Fill in the registration application (form IM01) and the location map (form IM03), and attach the identity documents of the statutory managers, a certified copy of the articles, the SEEG contract with the previous month's bill, and the lease."
            },
            "authority": {
                "fr": "Direction générale des impôts (DGI)",
                "en": "Directorate General of Taxes (DGI)"
            },
            "institution": {
                "slug": "dgi",
                "name": {
                    "fr": "Direction générale des impôts",
                    "en": "Directorate General of Taxes"
                },
                "acronym": "DGI"
            },
            "channel": "counter",
            "location": null,
            "delay": {
                "min_days": null,
                "max_days": null,
                "label": {
                    "fr": "Non communiqué",
                    "en": "Not published"
                },
                "official": false
            },
            "prerequisites": [],
            "url": "http://web.archive.org/web/20200805224414/http://www.dgi.ga/-entreprises/immatriculationmodification-et-cessation-dactivite/immatriculation/entreprises-droit-prve-et-droit-public",
            "documents": [
                {
                    "slug": "formulaire-im01",
                    "name": {
                        "fr": "Demande d'immatriculation fiscale (imprimé IM01)",
                        "en": "Tax registration application (form IM01)"
                    },
                    "notes": null,
                    "template_url": null
                },
                {
                    "slug": "plan-localisation-im03",
                    "name": {
                        "fr": "Plan de localisation (imprimé IM03)",
                        "en": "Location map (form IM03)"
                    },
                    "notes": null,
                    "template_url": null
                },
                {
                    "slug": "piece-identite",
                    "name": {
                        "fr": "Pièce d'identité",
                        "en": "Identity document"
                    },
                    "notes": null,
                    "template_url": null
                },
                {
                    "slug": "statuts-societe",
                    "name": {
                        "fr": "Statuts de la société",
                        "en": "Articles of association"
                    },
                    "notes": null,
                    "template_url": null
                },
                {
                    "slug": "contrat-seeg",
                    "name": {
                        "fr": "Contrat d'abonnement ou facture SEEG",
                        "en": "SEEG utility contract or bill"
                    },
                    "notes": null,
                    "template_url": null
                },
                {
                    "slug": "contrat-bail",
                    "name": {
                        "fr": "Contrat de bail",
                        "en": "Lease agreement"
                    },
                    "notes": null,
                    "template_url": null
                }
            ],
            "fees": []
        },
        {
            "position": 2,
            "title": {
                "fr": "Déposer le dossier",
                "en": "File the application"
            },
            "description": {
                "fr": "Selon la page de la DGI archivée en 2020, le dossier des entreprises se dépose à l'ANPI-Gabon, qui intègre l'attribution du NIF dans son circuit de création. Le dépôt doit intervenir dans les deux mois qui suivent le début des activités.",
                "en": "According to the DGI page archived in 2020, company files are filed at ANPI-Gabon, which includes the issue of the NIF in its incorporation circuit. Filing must take place within two months of starting operations."
            },
            "authority": {
                "fr": "Agence nationale de promotion des investissements (ANPI-Gabon)",
                "en": "National investment promotion agency (ANPI-Gabon)"
            },
            "institution": {
                "slug": "anpi-gabon",
                "name": {
                    "fr": "Agence nationale de promotion des investissements du Gabon",
                    "en": "National Investment Promotion Agency of Gabon"
                },
                "acronym": "ANPI-Gabon"
            },
            "channel": "both",
            "location": null,
            "delay": {
                "min_days": null,
                "max_days": 60,
                "label": {
                    "fr": "Dans les deux mois suivant le début d'activité (obligation déclarative)",
                    "en": "Within two months of starting operations (filing obligation)"
                },
                "official": true
            },
            "prerequisites": [],
            "url": "https://investingabon.ga/formalisation",
            "documents": [],
            "fees": [
                {
                    "label": {
                        "fr": "Frais d'attribution du NIF (Doing Business 2020 : sans frais)",
                        "en": "NIF issue fee (Doing Business 2020: no charge)"
                    },
                    "amount": 0,
                    "currency": "XAF",
                    "basis": "fixed",
                    "official": false,
                    "source": null
                }
            ]
        },
        {
            "position": 3,
            "title": {
                "fr": "Recevoir l'attestation d'immatriculation",
                "en": "Receive the registration certificate"
            },
            "description": {
                "fr": "La DGI délivre une attestation d'immatriculation qui mentionne l'identité du contribuable, son activité, son adresse et son NIF.",
                "en": "The DGI issues a registration certificate stating the taxpayer's identity, activity, address and NIF."
            },
            "authority": {
                "fr": "Direction générale des impôts (DGI)",
                "en": "Directorate General of Taxes (DGI)"
            },
            "institution": {
                "slug": "dgi",
                "name": {
                    "fr": "Direction générale des impôts",
                    "en": "Directorate General of Taxes"
                },
                "acronym": "DGI"
            },
            "channel": "counter",
            "location": null,
            "delay": {
                "min_days": 5,
                "max_days": 5,
                "label": {
                    "fr": "5 jours selon Doing Business 2020 (données de mai 2019, repère non officiel)",
                    "en": "5 days according to Doing Business 2020 (May 2019 data, unofficial benchmark)"
                },
                "official": false
            },
            "prerequisites": [],
            "url": "http://web.archive.org/web/20200805224414/http://www.dgi.ga/-entreprises/immatriculationmodification-et-cessation-dactivite/immatriculation/entreprises-droit-prve-et-droit-public",
            "documents": [],
            "fees": []
        }
    ],
    "indicative_summary": {
        "delay": {
            "fr": "Délai légal de dépôt : deux mois après le début d'activité. Traitement : 5 jours selon Doing Business 2020 (mai 2019)",
            "en": "Legal filing deadline: two months after starting operations. Processing: 5 days according to Doing Business 2020 (May 2019)"
        },
        "cost": {
            "fr": "Sans frais selon Doing Business 2020 (mai 2019) ; aucun tarif officiel publié",
            "en": "No charge according to Doing Business 2020 (May 2019); no official fee published"
        }
    },
    "version": 1,
    "validated_on": "2026-09-21",
    "validated_by": null,
    "next_review_on": "2027-09-21",
    "freshness_override": null,
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    "sources": [
        {
            "title": "Immatriculation des entreprises de droit privé et de droit public (page archivée le 5 août 2020)",
            "publisher": "Direction générale des impôts, via Internet Archive",
            "url": "http://web.archive.org/web/20200805224414/http://www.dgi.ga/-entreprises/immatriculationmodification-et-cessation-dactivite/immatriculation/entreprises-droit-prve-et-droit-public",
            "retrieved_on": "2026-09-21"
        },
        {
            "title": "Formalisation : liste des pièces et circuit de création d'entreprise",
            "publisher": "ANPI-Gabon",
            "url": "https://investingabon.ga/formalisation",
            "retrieved_on": "2026-09-21"
        },
        {
            "title": "Doing Business 2020, Economy profile Gabon (données collectées jusqu'en mai 2019)",
            "publisher": "Banque mondiale",
            "url": "https://archive.doingbusiness.org/content/dam/doingBusiness/country/g/gabon/GAB.pdf",
            "retrieved_on": "2026-09-21"
        }
    ],
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    "freshness": {
        "status": "up_to_date",
        "label": {
            "fr": "À jour",
            "en": "Up to date"
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    },
    "url": "https://gaboneco.ga/procedures/fiche/immatriculation-fiscale-nif",
    "exported_at": "2026-09-23T09:47:56+01:00"
}