OHADA business law in Mali: the ten Uniform Acts a Bamako business should know
Mali is an OHADA member: its businesses are subject to ten Uniform Acts. What each covers (trader and entreprenant, companies, security interests, debt recovery, insolvency, arbitration, mediation, cooperatives, accounting, transport), with adoption and entry-into-force dates.
A business based in Bamako is not subject only to Malian law. Mali is a member of OHADA, the Organisation for the Harmonisation of Business Law in Africa, and ten Uniform Acts apply directly to companies, credit, debt recovery, insolvency, arbitration and accounting. This page presents each one, based on OHADA's official pages.
Key points (sources checked on 19 October 2026)
- Mali is an OHADA member state, with Benin, Burkina Faso, Cameroon, Côte d'Ivoire, Niger, Senegal, Togo and others (list published by the General Secretariat of the Government).
- Ten Uniform Acts cover trade, companies, security interests, recovery, insolvency, arbitration, mediation, cooperatives, accounting and transport.
- Companies (general partnerships, limited partnerships, SARL, SA, SAS, economic interest groups) are governed by the 2014 Uniform Act, which applies in the Republic of Mali, as Mali's 2026 texts recall.
The ten Uniform Acts at a glance
| Uniform Act | Adopted | In force | What it covers |
|---|---|---|---|
| General commercial law (AUDCG) | 15 December 2010, Lomé | 15 May 2011 | status of the trader and the entreprenant, the trade and personal property credit register (RCCM) |
| Commercial companies and economic interest groups (AUSCGIE) | 30 January 2014, Ouagadougou | 5 May 2014 | creating and running companies, from the general partnership to the SAS |
| Security interests (AUS) | 15 December 2010, Lomé | 15 May 2011 | surety, independent guarantee, pledge, collateral, mortgages, security agent |
| Simplified debt recovery and enforcement (AUVE) | 10 April 1998, Libreville | 31 August 1998 | payment order, protective and enforcement seizures |
| Collective insolvency proceedings (AUPC) | 10 September 2015, Grand-Bassam | 24 December 2015 | conciliation, preventive settlement, court-supervised reorganisation, liquidation |
| Arbitration (AUA) | 23 November 2017, Conakry | 15 March 2018 | commercial arbitration, recognition of awards |
| Mediation (AUM) | 23 November 2017, Conakry | 15 March 2018 | amicable dispute settlement |
| Cooperative societies (AUSCOOP) | 15 December 2010, Lomé | 15 May 2011 | status of cooperatives |
| Accounting and financial reporting (AUDCIF) | 26 January 2017 | 1 January 2018 (individual accounts), 1 January 2019 (consolidated, combined and IFRS statements) | accounting, revised SYSCOHADA |
| Carriage of goods by road | 22 March 2003, Yaoundé | 1 January 2004 | road goods transport contracts |
What matters day to day
Registering: trader or entreprenant
The AUDCG defines the trader and creates the entreprenant status, a sole entrepreneur who, by simple declaration, carries on a professional civil, craft or farming activity under a simplified regime, designed to ease the move from the informal to the formal economy. Registrations and declarations go through the RCCM, kept by the registry of the court competent in commercial matters or by the body the State designates. For the Malian formalities, see starting a business at the API-Mali one-stop shop and tax number (NIF), patente and tax clearance.
Choosing a company form
The AUSCGIE governs the general partnership (SNC), the limited partnership (SCS), the limited liability company (SARL), the public limited company (SA), the partnership in participation, the de facto company, the economic interest group (GIE) and the simplified joint-stock company (SAS), introduced by the 2014 text. It also lets shareholders and directors take part in meetings by video conference. The criminal penalties it provides for must be specified by the national law of each member state.
Getting credit and securing it
The AUS organises security interests (surety, independent guarantee, pledge, collateral, privileges, mortgages). It replaced the 1997 act, widened the guarantees that can be used, modernised the credit information system and created the security agent, who manages security interests on behalf of others. See also mortgage loans from banks.
Getting paid
The AUVE gives creditors two simple court procedures: the payment order and the order to deliver or return property. Seizures (protective or enforcement: attachment and sale, garnishment of debts, wage garnishment, real estate seizure) are carried out by the commissaire de justice: see recovering a debt in Mali.
When a business is in difficulty
The AUPC provides for prevention proceedings, before payments stop (conciliation, preventive settlement), and treatment proceedings, after (court-supervised reorganisation, liquidation of assets). It applies to traders, entreprenants, private-law legal entities that are not traders and public enterprises in private-law form, and provides sanctions for managers (personal bankruptcy, fraudulent bankruptcy).
Settling a dispute outside court
The AUA is the common law of arbitration for all member states; in 2017 it replaced the 1999 text. The AUM organises mediation. OHADA also offers arbitration administered by its Common Court of Justice and Arbitration (CCJA).
Keeping accounts
The AUDCIF, which replaces the 2000 act, governs business accounting and includes the revised SYSCOHADA (the OHADA general chart of accounts and the rules for consolidated and combined accounts).
Takeaways
- For any question on companies, security interests, debt recovery, insolvency or arbitration, the reference text is a Uniform Act, valid in Mali as in the other member states.
- The entry-into-force dates above are those published by OHADA. An act may have been amended since: check the up-to-date text on ohada.org before any decision.
- This page is a general overview, not legal advice. For setting up a company or a dispute, get a lawyer or notary to help.
Frequently asked questions
Is Mali part of OHADA?
Yes: the Malian General Secretariat of the Government confirms it, and ten Uniform Acts apply there.
Which text governs SARLs and SAs in Mali?
The Uniform Act on commercial companies and economic interest groups, adopted on 30 January 2014 and in force since 5 May 2014.
What is an entreprenant?
A sole entrepreneur who, by simple declaration, carries on a professional civil, craft or farming activity under a simplified legal regime (Uniform Act on general commercial law).
How can I get an unpaid invoice paid?
The Uniform Act on recovery provides for the payment order, then seizures, carried out by a commissaire de justice.
Official sources (checked on 19 October 2026)
- OHADA, Uniform Act pages (French): list of acts, general commercial law, commercial companies and EIGs, security interests, recovery and enforcement, collective proceedings, arbitration, mediation, cooperative societies, accounting law and carriage of goods by road.
- General Secretariat of the Government of Mali, section Regional law: OHADA (French).
- Official Journal of the Republic of Mali no. 3 of 2026, ordinance no. 2026-001/PT-RM of 25 February 2026 (French), which cites the 2014 Uniform Act on companies as applicable in the Republic of Mali.