Financial statements and tax returns for three years, payroll registers, the equipment and vehicle schedule, the lease, licences and insurance, the customer concentration summary, and the current shareholder register. These records prove the enterprise is real and non-marginal and show what the purchase price actually buys.
A seller's disclosure list that doubles as visa evidence
The due-diligence request should be written with the consular officer in mind. Financial statements and tax returns establish revenue, profit and trend. Payroll registers show employees, which addresses marginality directly.
The equipment and vehicle schedule, with a valuation, supports substantiality by showing what the price is paying for. The lease and licences prove the company operates from real premises with the permissions its trade requires. A customer summary that shows diversified work rather than one contract reduces the risk that the business is marginal in practice.
The shareholder register and articles confirm who owns what today and allow the post-closing structure to be drawn accurately. Ask also for any management agreements, employment contracts with key staff and outstanding liabilities, since undisclosed debt changes the substantiality calculation. Keep the seller's documents together with the applicant's own funds trail; the officer reads them as one story.