Address: 119 Bd de la Résistance, Casablanca 20000
Opening hours :Mon - Fri: 9am-12.30pm and 2pm-6pm Sat: 9am-12pm
Email:Contact@bhadviser.ma
Phone:+212 661-468014
Morocco is still one of the fastest places in Africa to register a company if you follow the legal steps in the right order. Miss one document, mis-time a bank deposit, or choose the wrong structure and you can easily lose 2–4 weeks. Painful, right?
This 2026 legal checklist is written the way we use it internally for founders (locals and foreigners) so nothing slips.
Table of Contents
Morocco Business Legal Checklist (2026 Edition)
STEP 0 — Choose the Right Legal Structure
Most mistakes start here.
Common options:
- SARL (most startups & SMEs)
- SARL AU (single shareholder)
- SA (large companies, investors)
- Auto-entrepreneur (freelancers only)
Checklist
- ☐ You confirmed SARL fits your goals (not SA “just in case”)
- ☐ You decided: gérant unique or multiple managers
- ☐ You clarified foreign shareholder percentages
CPA note: 80% of founders who pick SA early regret it. Higher costs, audits, and complexity—zero benefits for bootstrappers.
STEP 1 — Reserve Company Name (Certificat Négatif)
This is always first.
Authority: OMPIC
Time: 24–48h
Cost: ~250 MAD
Checklist
- ☐ You checked name availability online
- ☐ Name matches intended activity
- ☐ No restricted terms (bank, finance, assurance, etc.)
- ☐ You downloaded the PDF certificate
Founder tip: Always submit 2–3 name variations. Saves days.
STEP 2 — Draft & Legalize Company Statutes (Statuts)
Your statutes define everything: capital, manager powers, profit split.
Checklist
- ☐ Correct legal form (SARL / SARL AU)
- ☐ Business activities aligned with tax codes
- ☐ Capital clearly stated
- ☐ Gérant powers clearly written
- ☐ Signed & legalized (municipality or notary)
Real story: One Rabat client saved €2,000 because we fixed a VAT-incompatible activity line before filing.
STEP 3 — Open Professional Bank Account & Deposit Capital
Minimum capital (2026):
- SARL: 10,000 MAD (still recommended)
Checklist
- ☐ Bank accepted foreign shareholders (if any)
- ☐ Capital deposited under company name
- ☐ You obtained attestation de blocage
- ☐ Bank details match statutes exactly
Listen: Name mismatch = CRI rejection. Every time.
STEP 4 — Register at the Regional Investment Center (CRI)
Authority: CRI Casablanca (or your region)
What happens here: central filing of everything.
Checklist
- ☐ Certificat négatif
- ☐ Statuts legalized
- ☐ Bank capital certificate
- ☐ Lease contract or domicile certificate
- ☐ Manager ID / passport
- ☐ Power of attorney (if using advisor)
CRI is faster in 2026—but still unforgiving on formatting.
STEP 5 — Obtain ICE & Tax Registration
Authority: Direction Générale des Impôts
You receive:
- ICE (business ID)
- IF (tax number)
- VAT status (if applicable)
Checklist
- ☐ ICE certificate issued
- ☐ VAT regime chosen correctly
- ☐ Corporate tax category confirmed
- ☐ Login to tax portal tested
CPA insight: Wrong VAT choice = blocked refunds for years.
STEP 6 — Register with Commercial Court
This makes your company legally public.
Checklist
- ☐ Commercial registry number (RC)
- ☐ Official company extract
- ☐ Court publication validated
STEP 7 — CNSS Registration (Employees or Manager Salary)
Even if you’re the only manager.
Authority: CNSS
Checklist
- ☐ Employer CNSS number obtained
- ☐ Manager registered (if paid)
- ☐ Payroll setup aligned with statutes
Many founders skip this—then get fined retroactively. Don’t.
STEP 8 — Legal Publications (Mandatory)
Where: Approved newspaper + Bulletin Officiel
Checklist
☐ BO receipt archived
☐ Announcement text approved
☐ Newspaper publication done
Final Legal Compliance Checklist (Quick View)
☐ Company name approved (OMPIC)
☐ Statutes drafted & legalized
☐ Capital deposited
☐ CRI filing accepted
☐ ICE + Tax numbers issued
☐ Commercial Registry completed
☐ CNSS registered
☐ Legal announcements published
If any box is missing, your company is not fully compliant.
5 Costly Legal Mistakes Founders Still Make in 2026
- Picking SA instead of SARL “to look big”
- Wrong business activity wording
- Bank deposit before statutes (invalid)
- Skipping CNSS for manager
- Registering VAT incorrectly on Day 1
Looking for the complete 2026 company formation guide?
Read our main guide on starting a business in Morocco: starting a business in Morocco
FAQs (2026)
Q1. Can foreigners own 100% of a Moroccan company?
Yes , no local partner required for SARL.
Q2How long does full registration take?
3– 5 business days if done correctly.
Q3. Is physical presence required?
No, with a power of attorney.
Q4. Is capital really required?
Yes. Deposit proof is mandatory.
Q5. Can I change activities later?
Yes, but it triggers amendments and costs.
Q6. Do I need a local address?
Yes, lease or legal domicile required.
Q7. When do taxes start?
From registration date, not first invoice.
Q8. Do I need an accountant immediately?
Legally no. Practically? Absolutely yes.
Writing by HANANE BELASKRI | Accountant , Legal and Tax Advisor , Judicial Expert , 300+ companies registered
She is a Legal & Tax Advisor, Partner at BH Adviser, helping international companies enter, operate, and grow in Morocco and Africa through compliant business setup, due diligence, payroll, and tax advisory.
