The verdict in three sentences
An invoice without a tax ID (NINEA) or trade register number (RCCM) is worthless to a B2B or institutional client, who will always require a registered business. The good news: through a one-stop shop (APIX in Senegal, CEPICI in Côte d'Ivoire), setting up a sole proprietorship takes 24 to 72 hours and often costs under 25,000 FCFA. Registering unlocks serious markets and secures your partner commissions.
West African one-stop shops compared (2026)
Each country has streamlined business creation around a single entry point. The delays and costs below are 2026 orders of magnitude for a sole proprietorship or small company.
| Country | One-stop shop | Setup cost (indicative) | Delay | Recommended entry form |
|---|---|---|---|---|
| Senegal | APIX | 10,000 – 25,000 FCFA | 24 – 72 h | Sole proprietorship / GIE |
| Côte d'Ivoire | CEPICI | 15,000 – 30,000 FCFA | 24 – 48 h | Sole proprietorship / SARL |
| Nigeria | CAC | ~20,000 – 40,000 FCFA equiv. | 1 – 2 weeks | Business Name / Ltd |
| Ghana | RGD | ~15,000 – 35,000 FCFA equiv. | 3 – 7 days | Sole Proprietorship |
In the OHADA zone (Senegal, Côte d'Ivoire), a sole proprietorship is enough to start and invoice; you move to an SARL/SAS as revenue grows or you take on partners.
Sole proprietorship or company: which to choose?
The choice depends on income level, risk and target clients. A partner starting out doesn't need an SARL on day one.
| Criterion | Sole proprietorship | SARL / SAS |
|---|---|---|
| Setup cost | 10,000 – 30,000 FCFA | 100,000 – 300,000 FCFA |
| Delay | 1 – 3 days | 1 – 2 weeks |
| Minimum capital | None | Variable (often symbolic OHADA) |
| Liability | Unlimited (personal assets) | Limited to contributions |
| Credibility with big clients | Fair | High |
| Accounting | Light | Full, accountant advised |
For a referral partner or solo freelancer, the sole proprietorship is the logical starting point: fast, cheap, enough to issue recognized invoices.
Your basic tax obligations
Once registered, you fall under a simplified regime while revenue stays below certain thresholds. Micro/synthetic regimes ease accounting and VAT. Above the VAT threshold (varies by country and activity), you charge VAT and remit it. Keep at least a register of invoices issued and paid, and retain your receipts: that is what protects you in an audit.
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Mini case study
Aminata, in Dakar, earns well as a Kolonell partner but was invoicing off the books. An institutional client promises a 20,000,000 FCFA project — a commission of 1,600,000 FCFA at 8 % — but demands an invoice with a NINEA. She registers a sole proprietorship at APIX: 48 hours and 20,000 FCFA. Result: she legally collects her commission, deducts expenses, and can now target all B2B markets. The registration cost (20,000 FCFA) is 0.00125 % of the commission unlocked.
Why it's decisive for a Kolonell partner
The Kolonell referral program pays showcase 15 % + 5 % recurring, e-commerce 12 %, marketplace 10 %, institutional 8 %, within 15 days via Wave, Orange Money or bank transfer. For small one-off commissions, mobile money is enough. But as soon as amounts climb — especially an institutional deal — a registered business is essential to invoice cleanly, get paid without friction and stay compliant. Registering turns an occasional partner into a credible one who can close the big files.
FAQ
Can I invoice without registering? Not in a recognized way. A B2B or institutional client will require a NINEA/RCCM; without it you lose those markets and risk a tax reassessment.
What does registration really cost? At APIX or CEPICI, count 10,000 to 30,000 FCFA for a sole proprietorship, excluding optional support.
How long does it take? Often 24 to 72 hours in the OHADA zone via the one-stop shop, up to 1-2 weeks in Nigeria or Ghana.
Do I have to charge VAT? Only above the threshold for your activity and country. Below it, a simplified regime applies — check the 2026 threshold in force.
Sole proprietorship or SARL to start? The sole proprietorship: fast, cheap, enough to invoice. You'll switch to an SARL/SAS when revenue or partnership requires it.
Let's talk about your project. We'll point you to the right structure to invoice your partner commissions properly. WhatsApp +221 77 596 93 33.
Mohamed Bah
Fondateur, Kolonell
Passionate about digital and entrepreneurship in Africa, Mohamed has been helping Sénégalese businesses with their digital transformation since 2020. Founder of Kolonell, he believes every SME deserves a professional and accessible online présence.
