How To Register A Branch In Iraq

Conditions For Branch Registration In Iraq

• The company must have been established for over two years, otherwise, it cannot register a branch in Iraq.
• Their financial statements for the most recent fiscal year must show no losses.

Authorities You Must Register With

Under Law No. 2 of 2017, all foreign companies' branches must register with and comply with the requirements of several government entities, including:

• Companies Registration Office (CRO) – Ministry of Trade
• General Commission for Taxes (GCT) – Ministry of Finance
• Department of Social Security (DSS) – Ministry of Labor and Social Affairs
• Iraqi Bar Association – appointment of a licensed legal representative

Required Documents To Register A Branch In Iraq

To register a branch in Iraq, you will typically need:

• Certificate of incorporation
• Articles/Certificate of Association or equivalent constitutional documents
• Latest audited financial statements (showing no accumulated losses)
• Resolutions and documents appointing the Branch Manager, granting Power of Attorney, etc.

All Documents Must Be:

• Translated into Arabic by a certified translator
• Legalized (including apostille or consular legalization, as applicable)

How Long Would It Take To Register A Branch In Iraq (Registration Timeline)

A typical registration timeline is:

1. Apostille and legalization of corporate documents and financials at the Iraqi Ministry of Foreign Affairs: approximately 3 business days (after submission in Iraq).
2. Submission to the Companies Registration Office (CRO):
   • If the file is complete and compliant, the CRO usually issues the registration decision within 10–15 business days.

After registering the branch in Iraq, there will be a set of compliances that must be completed on a yearly and monthly basis.