How to Register a Sole Proprietorship (Entreprise individuelle) in Mali

Setting up as an independent contractor in Mali can be a smart move for anyone looking to run a small business, work with clients directly, or provide services on their own terms. The Entreprise individuelle, Mali’s version of the sole proprietorship, is affordable to establish, does not require starting capital, and can be set up quickly. For entrepreneurs, freelancers, and small traders, this means less red tape and more focus on getting started.

However, running a business in Mali does involve some bureaucracy. Gathering the necessary paperwork, meeting eligibility criteria, and complying with tax obligations can take time. The main challenges are not in cost, but in administrative steps like obtaining identification numbers and registering with the tax authority.

This guide walks you through everything you need to know to register an Entreprise individuelle in Mali, from eligibility rules and required documents to taxes, costs, and post-registration obligations.

Disclaimer: This article is for informational purposes only and is not a substitute for legal advice. Please always check official sources or seek professional guidance before taking action.

What is a sole proprietorship in Mali?

In Mali, a sole proprietorship is officially called ‘Entreprise individuelle’. Depending on context, it may also be referred to as:

• Sole trader
• Self-employed worker
• Independent contractor

These terms all describe the same business model: one person operating a business legally without forming a separate company entity.

How does a sole proprietorship (Entreprise individuelle) work in Mali?

Entreprise individuelle vs. other business structures in Mali

While a sole proprietorship is the simplest way to start a business in Mali, there are other alternatives, such as the Société à Responsabilité Limitée (SARL) or the Société Anonyme (SA). Here is an at-a-glance comparison between a sole proprietorship and these common alternatives:

Step-by-step guide: How to register a sole proprietorship in Mali

Step 1: Check your eligibility

To register, you need either Malian nationality or legal residency, along with a valid identification document such as a national ID card or passport. Foreign nationals may also be required to provide a residence certificate or a valid residence permit. Certain professions and activities that are regulated by law (for example, medical services, financial services, or transport) may also require special licenses or prior authorizations.

Step 2: Choose your business name

You can operate your business under your own personal name, or you may choose to register a trade name. If you decide to use a trade name, it must be unique and not already in use by another business. Name verification is handled during the registration process at API-Mali. Once your registration is complete, you will receive your official identifiers, including the Registre du Commerce et du Crédit Mobilier (RCCM) number and the Numéro d’Identification Nationale (NINA).

Step 3: Gather required documents

You will need:

• Copy of a valid ID card or passport
• Birth certificate (extrait d’acte de naissance)
• Criminal record certificate (casier judiciaire) or, if not available, a declaration of honour (déclaration sur l’honneur) confirming no disqualifying convictions
• Certificate of nationality
• Certificate of residence (if required)
• Marriage certificate (if applicable)

Step 4: Register with API-Mali (Guichet Unique)

To register your Entreprise individuelle, you must submit your complete dossier through the Guichet Unique operated by API-Mali. At present, the process is primarily handled in person.

While the government has announced online registration tools and the information portal, a fully functional online submission system is still not consistently available. As a result, most entrepreneurs should plan to complete registration in person.

Step 5: Pay registration fees and contributions

Registration fees are ≈ 8,400 FCFA (including fees and stamps). No minimum share capital is required for a sole proprietorship.

Step 6: Complete post-registration obligations

After registering, you will receive your RCCM and NINA numbers. You must also register with the tax authority, Direction Générale des Impôts (DGI) to determine whether you fall under the régime synthétique or bénéfice réel. Depending on your activity, you may also need to register for VAT. From this point on, you are required to issue invoices correctly, maintain proper accounts, and file tax returns on time. If you hire employees, you must also comply with labour law and social security contributions. Any future changes to your business, such as an address or activity, must be reported to the relevant authorities.

Financial and tax obligations for sole proprietors in Mali

You are responsible for:

• Income tax: Sole proprietors fall under either the régime synthétique or the régime du bénéfice réel. Under the régime synthétique (for turnover under 50,000,000 FCFA), you pay around 3% of annual turnover. Under the régime du bénéfice réel (for turnover above the threshold or by choice), you pay 30% on net taxable profit, with a minimum tax of 763,500 FCFA. Filing is done with the Direction Générale des Impôts, typically on an annual basis.
• VAT (TVA): The standard VAT rate in Mali is 18% for most items. Registration is mandatory if your activity is subject to VAT and you meet the turnover threshold. VAT returns are usually filed monthly or quarterly, depending on your tax regime, through the DGI.
• Social security contributions: Sole proprietors do not pay mandatory contributions unless they employ staff. If you hire employees, you must register with the Institut National de Prévoyance Sociale (INPS) and make contributions covering pensions, family allowances, and work injury insurance. Rates vary by payroll, and contributions are generally filed monthly.
• Record-keeping: You must keep accurate accounts of your business activity, including invoices, receipts, and ledgers of sales and purchases. These records must be available for inspection by the tax authorities.
• Invoicing: Every invoice must clearly include your RCCM and NINA registration numbers, client details, the date, description of goods or services, and any applicable VAT. Invoices should be sequentially numbered and stored as part of your accounting records.

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FAQs

What is the minimum capital required to start an Entreprise individuelle in Mali?
There is no minimum capital required. The key costs are administrative—registration, stamps, etc.

Do Entreprise individuelles need to register for VAT?
VAT registration is required only if your business does taxable activities and meets the turnover threshold.

How much are the standard monthly or annual contributions?
For very small enterprises under the synthetic regime, tax is 3% of turnover annually if turnover < 50,000,000 FCFA. For those in the bénéfice réel regime, the rate is 30% of net profits, subject to a minimum tax of 763,500 FCFA.

Can an Entreprise individuelle hire employees?
Yes. If you hire employees, you must comply with labour law, social security contributions, withhold appropriate taxes, and maintain payroll records. Once you hire staff, you must register with the INPS and make monthly contributions on their salaries. These include 1-4% for workplace accident insurance (ATMP), 7% for retirement (split between employer and employee), 2% for disability and survivors’ benefits, 8% for family benefits, and 6.56% for mandatory health insurance (shared between employer and employee).

How long does it take to register as an Entreprise individuelle in Mali?
Registration typically takes ≈ 72 hours once the dossier is properly submitted at the Guichet Unique.

Can foreign nationals register as an Entreprise individuelle in Mali?
Foreign nationals can set up a business provided they satisfy the legal requirements (a valid ID or passport, possibly a certificate of residence). Some industries may require special authorisations.

Do Entreprise individuelles need a separate business bank account?
Not always strictly required by law for small sole proprietors, but strongly recommended. Helps with bookkeeping, separating personal and business finances, and compliance.

What happens if I stop working as an Entreprise individuelle?
You should notify API-Mali and the DGI that you are ceasing activity. File final tax declarations, settle outstanding taxes, and deregister as needed.