how to open a retail store in morocco legal procedure

Looking for the complete 2026 company formation guide?
Read our main guide on starting a business in Morocco: starting a business in Morocco

How to open a retail store in Morocco legally requires following a clear legal procedure that includes company registration, obtaining local authorizations, tax and CNSS registration, and compliance with commercial and municipal regulations. Whether you are a Moroccan citizen or a foreign investor, Morocco allows you to open a retail store with 100% ownership, provided all legal steps are correctly completed.

This guide explains exactly how to open a retail store in Morocco, step by step, covering legal requirements, licenses, costs, timelines, and common mistakes to avoid.

---

Why Open a Retail Store in Morocco?

Morocco has become one of the most attractive destinations in North Africa for retail and commercial investment.

Key reasons include:

• Strategic location between Europe and Africa
• Political and economic stability
• Growing middle class and consumer demand
• Strong logistics infrastructure (ports, highways, free zones)
• Investor-friendly business laws

Retail sectors such as fashion, electronics, food, cosmetics, and franchises are experiencing steady growth across cities like Casablanca, Marrakech, Tangier, and Rabat.

---

Who Can Open a Retail Store in Morocco?

Moroccan law is open and flexible.

Moroccan Citizens

Moroccan nationals can freely open retail businesses under several legal forms, most commonly the SARL (Limited Liability Company).

Foreign Investors

Foreigners can open a retail store in Morocco with:

• 100% foreign ownership
• No obligation to have a Moroccan partner
• Equal legal protection as local businesses

Some retail activities (food, medical products, regulated goods) may require additional permits.

---

Legal Procedure to Open a Retail Store in Morocco (Step by Step)

Step 1: Choose the Legal Structure

The most common legal forms for retail stores are:

• SARL – Ideal for shops and SMEs
• SA – For large retail chains or franchises
• Subsidiary – For long-term foreign investment
• Branch – For temporary foreign operations

The SARL is the preferred structure for most retail stores.

---

Step 2: Reserve the Company Name

You must reserve your business name with OMPIC (Moroccan Office of Industrial and Commercial Property).

🔗 https://www.ompic.ma

The name must be:

• Unique
• Not already registered
• Not infringing on trademarks

---

Step 3: Prepare and Legalize Documents

You will need:

• Articles of Association
• Passport or Moroccan ID
• Proof of Moroccan business address
• Bank certificate (share capital deposit)
• Translated and legalized foreign documents (if applicable)

Incorrect or missing legalization is a common cause of delays.

---

Step 4: Register the Company at CRI

Registration is done through the Centre Régional d’Investissement (CRI), which handles:

• Commercial Registry (RC)
• Tax Identification Number (IF)
• Common Enterprise Identifier
• CNSS registration

---

Step 5: Obtain Retail-Specific Authorizations

This step is critical for retail stores.

Depending on your activity and location, you may need:

• Local municipality authorization
• Commercial zoning approval
• Health and safety permits (food, cosmetics)
• Professional tax registration (Taxe Professionnelle)

Many businesses register the company but cannot open the shop because this step is ignored.

---

Step 6: Tax and CNSS Registration

Once registered:

• Corporate tax (IS) is mandatory
• VAT registration may be required
• CNSS registration is required if you hire employees

Official tax authority:
🔗 https://www.tax.gov.ma

---

Costs and Timeline to Open a Retail Store in Morocco

⏱️ Timeline

• Name reservation & documents: 2–5 days
• Company registration: 5–10 business days
• Authorizations & tax setup: 1–2 weeks

Average total time: 2 to 4 weeks

---

Estimated Costs

Costs depend on:

• Legal structure
• City and shop location
• Licenses required
• Use of professional assistance

Typical expenses include:

• Registration fees
• Notary and legal fees
• Bank fees
• Municipal authorizations

---

Legal and Tax Obligations After Opening

Opening the store is only the beginning.

Accounting Obligations

• Monthly bookkeeping
• Annual financial statements
• Tax declarations

Taxes to Expect

• Corporate Tax (IS)
• VAT (monthly or quarterly)
• Professional Tax (TP)

Hiring Employees

If you hire staff, you must:

• Register them with CNSS
• Sign legal employment contracts
• Pay social contributions
• Comply with labor law

Labor law reference:
🔗 https://www.emploi.gov.ma

---

Common Mistakes to Avoid

• Registering the company without retail authorization
• Using an address not approved for commercial use
• Ignoring municipal zoning rules
• Late tax or CNSS registration
• Underestimating compliance after opening

These mistakes can delay opening or result in fines.

---

Frequently Asked Questions (FAQ)

Can foreigners open a retail store in Morocco?

Yes. Foreigners can own 100% of a retail business in Morocco without a local partner.

Do I need a license to open a retail store in Morocco?

Yes. In addition to company registration, retail stores require local municipal and sometimes sector-specific licenses.

How long does it take to open a retail store in Morocco?

On average, between 2 and 4 weeks, depending on documents and authorizations.

What is the best legal structure for a retail store?

The SARL is the most common and practical structure for retail businesses.

Is VAT mandatory for retail stores?

It depends on your activity and turnover. Many retail businesses are subject to VAT.

---

Final Thoughts

Understanding how to open a retail store in Morocco legally is essential to avoid delays, penalties, and operational issues. The process is straightforward when done correctly, but retail activities require specific authorizations beyond basic company registration.

If you follow the legal procedure carefully and plan ahead, Morocco offers a strong and profitable environment for retail businesses—both local and international.