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Read our main guide on starting a business in Morocco: starting a business in Morocco
Opening a retail store in Morocco requires following a clear legal procedure to ensure full compliance with Moroccan commercial and tax laws. Whether you are a Moroccan entrepreneur or a foreign investor, this guide explains the exact legal procedure to open a retail store in Morocco, including required documents, legal steps, timelines, and common mistakes to avoid.
This article is written from a legal and accounting perspective, not a generic business overview.
What Is Considered a Retail Store in Morocco?
A retail store in Morocco is any commercial activity that involves:
- Selling goods directly to final consumers
- Operating from a physical commercial space
- Generating taxable commercial income
Common examples include:
- Clothing and fashion shops
- Grocery and convenience stores
- Electronics and mobile phone shops
- Cosmetic and beauty product stores
- Furniture and household goods stores
Some retail activities may require additional licenses, but the core legal procedure remains the same.
Legal Requirements to Open a Retail Store in Morocco
To legally operate a retail store in Morocco, the following conditions must be met:
- A legally registered business structure
- A valid commercial address
- Registration with Moroccan tax authorities
- Compliance with municipal regulations
- Social security registration if employees are hired
Failure to follow these requirements can lead to financial penalties, business suspension, or forced closure.
Step-by-Step Legal Procedure to Open a Retail Store in Morocco
Step 1: Choose the Appropriate Legal Structure
The most common legal forms for retail businesses are:
- SARL (Limited Liability Company) – recommended for long-term projects
- Auto-entrepreneur – suitable only for small retail activities with turnover limits
Your choice impacts taxation, liability, and future expansion.
Step 2: Register the Business and Trade Name
You must legally register your business by:
- Reserving the trade name
- Registering the company with the commercial registry
- Obtaining official incorporation documents
This step legally establishes your retail business.
Step 3: Secure a Commercial Address
A retail store must operate from a commercially authorized premises, such as:
- A commercial lease (bail commercial)
- A property owned for commercial use
Residential addresses are not accepted for retail activities.
Step 4: Obtain Municipal Authorization
Depending on the city and activity, the local municipality may require:
- A declaration of commercial activity
- Verification of zoning compliance
- Safety and hygiene compliance
Some retail stores cannot open without municipal approval.
Step 5: Tax Registration
Your business must be registered for applicable taxes, including:
- Corporate tax or income tax
- Professional tax
- VAT (if applicable)
Even if the store has no activity, tax declarations may still be mandatory.
Step 6: CNSS Registration (If Hiring Employees)
If you hire employees:
- Registration with CNSS is mandatory
- Monthly social declarations are required
- Non-compliance results in penalties
Step 7: Sector-Specific Licenses (If Applicable)
Certain retail activities require special authorization, such as:
- Tobacco retail stores
- Alcohol sales
- Food products
- Medical or pharmaceutical products
Operating without the required license is illegal.
Required Documents Checklist
To complete the legal procedure to open a retail store in Morocco, you typically need:
- Identification documents of shareholders
- Company statutes
- Commercial lease or ownership proof
- Tax registration documents
- Municipal authorization (if required)
- CNSS registration documents (if applicable)
A complete file avoids delays and administrative rejection.
Legal Procedure to Open a Retail Store in Morocco for Foreigners
Foreigners are legally allowed to open retail stores in Morocco.
However, foreign investors must ensure:
- Proper company structure
- Compliance with investment regulations
- Correct bank account setup
- Full tax and legal compliance
Professional legal and accounting support is strongly recommended.
For the full legal steps, documents, costs, and timeline, read our complete guide on starting a business in Morocco.
Timeline and Estimated Costs
| Stage | Estimated Duration |
|---|---|
| Company registration | 5–10 working days |
| Tax & municipal registration | 5–7 working days |
| Full legal compliance | 2–4 weeks |
Costs depend on the city, activity type, and legal structure.
Common Legal Mistakes to Avoid
- Starting business activity before legal registration
- Using a non-commercial address
- Ignoring tax declarations during inactivity
- Hiring employees without CNSS registration
- Assuming all retail activities are unregulated
These mistakes often lead to penalties and legal complications.
Frequently Asked Questions (FAQ)
How to open a retail store in Morocco – legal procedure?
You must register a business, secure a commercial address, obtain municipal approval, and complete tax registration
Do I need a license to open a retail store in Morocco?
Not all retail stores require licenses, but some regulated activities do.
Can a foreigner open a retail store in Morocco?
Yes, foreigners can legally own and operate retail businesses in Morocco.
How long does the legal procedure take?
On average, between 2 and 3 weeks if documents are complete.
What taxes apply to retail stores in Morocco?
Taxes depend on the legal form and turnover, including corporate tax, VAT, and professional tax.
Need Professional Assistance?
Opening a retail store is not just about registration — legal structure, tax compliance, and long-term planning matter.
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.
