How to Register a Sole Proprietorship (Entreprise Individuelle / Commerçant Individuel) in Niger

Working as an independent contractor in Niger allows you to keep full control over your work, avoid the complexity and cost of a full company, and legally invoice clients. In practice, though, the process is fairly bureaucratic: you’ll encounter paperwork, language formalities, and various compliance steps. The main challenges include gathering precise documentation, managing tax and social obligations, and navigating the commercial registry system. The benefits are real: you gain legal status, credibility with clients, access to formal contracts and tenders, and a clear path to grow.

Disclaimer: This article is for informational purposes only and is not a substitute for legal advice. Always verify with the Nigerien authorities or local professionals before proceeding.

What is a sole proprietorship in Niger?

In Niger, a sole proprietorship is typically called an entreprise individuelle (or in trade contexts, commerçant individuel). Sometimes you may see the terms:

• Sole trader
• Self-employed worker
• Independent contractor

They all refer to a business owned and operated by a single person without forming a separate company entity (though under registration).

How does a sole proprietorship (entreprise individuelle / commerçant individuel) work in Niger?

Entreprise individuelle vs. other business structures in Niger

While many small entrepreneurs choose to operate as an entreprise individuelle, Niger also allows for other structures such as limited liability companies (SARL) or partnerships. These alternatives offer more protection and options for scale but come with higher setup costs and administrative requirements. Below is a comparison of the key differences between an entreprise individuelle and a limited company (SARL).

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

Step 1: Check your eligibility

You must be a Nigerien citizen to register a sole proprietorship. Residents who are not citizens can also apply, provided they hold a valid legal residence status in Niger. Foreign nationals without permanent residency may still register, but they must present a valid visa or residence permit and, in most cases, provide a recent criminal record certificate. The process applies equally to all applicants—citizens, residents, and foreigners—who must follow the same formalities and documentation requirements.

Step 2: Choose your business name

You may operate under your personal name or adopt a trade name (distinctive business name). That name must not conflict with an existing entry in the RCCM (Registre du Commerce et Crédit Mobilier). Check name availability locally via the RCCM.

Step 3: Gather required documents

You will typically need:

• Valid identity document (national ID or passport)
• Birth certificate or extract of the act of birth (acte de naissance)
• Proof of residence (utility bill, rented space, certificate)
• Criminal record/certificate of good conduct (recent)
• Lease or property title/address proof of business location
• Duly completed registration forms (declaration of existence, RCCM form)
• Two passport photos
• For foreigners: a valid visa or permit
• Additional local permits, depending on business type

Step 4: Register with the CFE / Maison de l’Entreprise

Submit your application in person at the Center de Formalités des Entreprises (CFE) in the Maison de l’Entreprise, which acts as the one-stop office for business formalities. The CFE submits your application for immatriculation to the commercial registry. After review and approval, you receive your extrait RCCM (certificate of commercial registration) and a tax identification number (NIF) confirming tax registration.

Step 5: Pay registration fees and initial contributions

Once your documents are accepted, you’ll be required to pay a registration fee to finalize your business setup. Some municipalities may charge small additional administrative or local business license fees. Upon payment, you’ll receive an official receipt confirming registration, after which your registration certificate is generally issued within a few business days. For some activities, you may also need to pay an annual patente (local business tax) or specific trade license fees, depending on your industry.

Step 6: Fulfill post-registration obligations and compliance

After registration, you must maintain compliance with Nigerien regulations. This includes issuing tax-compliant invoices, maintaining detailed accounting records, and filing annual profit declarations. If you are liable for VAT, you must collect and remit it on time. Employers must register with the Caisse Nationale de Sécurité Sociale (CNSS) to handle social security contributions for staff. You must also notify the CFE if there are changes in your business address, scope of activity, or ownership. Continuous compliance ensures your business remains active and avoids penalties or deregistration.

Financial and tax obligations for sole proprietors in Niger

You're responsible for:

• Profit tax (ISB / impôt sur les bénéfices industriels et commerciaux): As a sole proprietor in Niger, you pay tax on your business profits under a progressive regime (1%–35% ).
• VAT (TVA): The standard VAT rate is 19 % in Niger, with mandatory registration if turnover exceeds 50 million FCFA.
• Social security contributions: When you hire staff, you register with Caisse Nationale de Sécurité Sociale (CNSS). Employer contributions cover pensions, occupational risks, family benefits, etc. Employee withholding is also required. Contributions and withholdings must typically be remitted monthly (often by the 15th of the following month)
• Record-keeping: You must keep accurate records of all invoices, receipts, and account entries. Digital or computerized accounting files may need to be submitted to tax authorities under new reforms. Authorities may request these documents during audits or tax reviews.
• Invoicing: Each invoice must include your tax identification number (NIF), business and client details, date, description, quantities, unit prices, VAT (if any), and total amount.

Launch your contracting career and stay compliant with Deel

Registering as a sole proprietor gives you independence, but it also means handling taxes, invoices, and records on your own. Deel’s all-in-one platform helps you manage obligations without the stress. With Deel, you can:

• Automate invoicing and expense tracking with essential Bookkeeping tools
• Create, send, and sign localised work agreements
• Keep accurate records for tax season
• Access expert tax advice and compliance support
• Get paid through multiple payment and withdrawal methods
• Spend your earnings in USD with the Deel Card
• Access funds early with Deel Advance
• Enjoy contractor perks from 150+ partners

Stay independent, without the admin overload. Sign up to Deel for free today.

FAQs

What is the minimum capital required to start an entreprise individuelle in Niger?
No legal minimum capital is required for a sole proprietor. Some sectors may implicitly require working funds, but no mandated capital deposit exists.

Do entreprises individuelles need to register for VAT/TVA?
Yes, if your turnover exceeds the threshold, you must register for VAT at 19 %. Under lower turnover, you may qualify for exemption or simplified regimes.

How much are the standard registration or annual contributions?
The one-time registration fee. Social contributions for employees vary..

Can an entreprise individuelle hire employees?
Yes. Once you employ staff, you must register with CNSS and remit social security contributions.

How long does it take to register as an entreprise individuelle in Niger?
Around 3 to 10 business days after submitting a complete dossier.

Can foreign nationals register as an entreprise individuelle in Niger?
Yes, but foreigners must present valid visas or residence permits, provide a criminal record check, and meet the same documentation requirements as nationals.

Do entreprises individuelles need a separate business bank account?
While not always legally mandated, having a separate account is strongly recommended for financial transparency and easier tax management.

What happens if I stop working as an entreprise individuelle?
You must file for radiation (deregistration) at the CFE / Maison de l’Entreprise and submit any final tax declarations.

Are there government incentives or reduced rates for new entrepreneurs?
Some new small enterprises may qualify for simplified tax regimes or temporary VAT exemptions under the régime d’impôt synthétique for the first years of operation.

Can I use Deel as an entreprise individuelle to get paid by international clients?
Yes. Deel supports independent contractors in Niger, allowing you to receive global payments in multiple currencies with transparent exchange rates.

Does Deel generate compliant invoices for entreprises individuelles?
Yes. Deel automatically creates invoices that comply with Nigerian and international legal standards.

Can Deel help me with taxes as a sole proprietor in Niger?
Deel provides downloadable payment records and reports you can use for your tax filings, simplifying compliance.

Does Deel offer contract templates for Niger?
Yes. Deel offers localized and compliant contract templates so you can work safely and professionally with clients.

Can I access benefits through Deel as an entreprise individuelle?
Yes. Deel provides optional benefits such as health insurance and retirement plans, giving freelancers added security.