Setting up an limited liability company LLC (SARL) in Morocco: simple, fast and 100% secure
The LLC (Limited Liability Company) is the most widely used legal structure in Morocco. It is suitable for most commercial, craft, and service activities.
Affordable, flexible, and protective, the LLC limits the partners' liability to the amount of their contributions, while offering advantageous tax conditions suitable for VSEs, SMEs, and investors.
Are you alone ?
Choose the single-member LLC (SARL AU), ideal for independent entrepreneurs.
Start setup an LLC company with LEC.ma and benefit from :
1 - Personalized drafting of statutes
Compliant statutes, adapted to your activity and validated by our experts.
2 - Complete management of formalities
Negative certificate, IF & TP, registration with the RC, CNSS, legal publication.
3 - Tailor-made support
By a chartered accountant registered with the Order, guaranteeing security and compliance.
4 - Online procedure 100%
Digital transmission of documents, real-time tracking, zero travel.
5 - Registration delivered within 7 days
Your company is registered quickly, with all official documents.
The steps of creating a company in Morocco
1 - Obtain a negative certificate
This is the first step in creating your company in Morocco. It involves finding a name for your business that is not already listed in the trade register. This formality concerns all commercial companies except individual companies that do not opt for a brand. You can obtain your negative certificate from the chambers of commerce and the OMPIC (online procedures).
2- Establishment of the head office
Your company's registered office is the location, specified in the articles of association, that constitutes its legal domicile. This can be either:
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a registered office, a commercial lease, or a property.
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This is the second step in the process of setting up your company in Morocco.
3- Establishment of statutes
Establishing the articles of association of an LLC is an important document that can have legal consequences and impact the manager's corporate status.
The articles of association may be a notarial deed (drafted by a notary at the client's request) or a private deed drawn up by the parties or third parties (trustee or legal advisor, etc.).
If using standard articles of association, it is essential to take the time to read them carefully and understand all of their provisions. It should be noted that the manager can be appointed either in the articles of association or by a separate document. The latter solution avoids having to amend the articles of association each time there is a change of manager.
The appointment document must specify the term of office, the scope of their powers, and their compensation. It should be remembered that the capital of the LLC is freely set by the partners in the articles of association (no minimum is required). The share capital is divided into shares of equal minimum value.
4 - Opening a bank account
For companies with a capital of up to 100,000 Dirhams, a freeze is not necessary but recommended, as it guarantees the shareholders' commitment to the company's capital.
If the share capital exceeds 100,000 Dirhams, you must freeze your capital with a bank of your choice, which will issue you a freeze certificate.
5 - Filing of creation documents and registration formalities
Drafting the articles of association is a key step in creating a company. It aims to provide a definitive date for the company's founding documents and to legally regulate the relationships between partners. Today, the filing and registration of articles of association must be done online via an approved professional such as a registered accountant.
💡 Why have the statutes drawn up by a chartered accountant registered with the Order?
A chartered accountant registered with the Moroccan Order of Chartered Accountants is authorized to ensure that the documents are drafted in a compliant, clear, and protective manner that protects the interests of the partners. They ensure that the statutory clauses comply with current legislation and anticipate potential changes in the company's life.
📌To remember :
Entrusting the drafting of your articles of association to an unqualified professional can expose your company to legal and tax risks. Choose security and quality with a certified public accountant.
6– Registration for professional tax (TP) and tax identification (IF)
The purpose of registering business establishment documents is to obtain two essential elements for any business in Morocco:
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The professional tax number (TP)
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The tax identification number (IF)
This formality is carried out with the Regional Tax Directorate, on the basis of a complete file.
📌 Important : Only a certified accountant registered with the Moroccan Order of Chartered Accountants is authorized to register business creation documents online. This guarantees the legality of the procedure and protects the interests of the partners.
📂 Required documents:
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Application for business tax registration
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Declaration of existence
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Company bylaws
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Lease agreement or proof of address
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Copy of the manager's national identity card
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Negative certificate
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Approval or diploma for regulated activities
7 – Registration in the Commercial Register (RC)
Registration with the Commercial Register is a mandatory legal step that allows a company to officially begin its activity and acquire legal personality. It results in the allocation of a RC number, essential for all future administrative and tax procedures. The registration application must be filed with the competent Commercial Court.
📌 Note : The compliance of the application and the reliability of the registration process depend on the rigor of the professional in charge of the process. Only a certified public accountant registered with the Moroccan Order of Chartered Accountants is authorized to prepare and oversee all registration documents, guaranteeing the legal security of your company from the moment of its incorporation.
📂 Documents requested :
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Signed company bylaws
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Minutes of the constitutive general meeting (if applicable)
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Negative certificate
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Certification of blocking of funds (if capital > MAD 100,000)
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Certification of professional tax registration and tax identification number (TP & IF)
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Copies of the national identity cards of the partners and the manager
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Form Model 2 (in triplicate)
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Lease agreement or proof of residence
8 – Affiliation to the CNSS
Every commercial company in Morocco is required to register with the National Social Security Fund (CNSS) upon its creation. This formality, which is free of charge, allows the company to register and guarantee social security coverage for its employees.
Registration is done directly with the relevant CNSS agency.
📂 Documents to provide for affiliation :
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Completed affiliation application form
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Declaration of the company's business premises
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Manager's National Identity Card (CIN)
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Business license, Tax Identification Number (IF), and ICE
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Certificate of Registration with the Trade Register (RC) + Form J
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Company Articles of Association and minutes of the constitutive general meeting
9- Official publications: Journal of Legal Announcements and Official Bulletin
After registering a company, a legal publication is required to formalize its incorporation. This process must be carried out in a legal announcements journal (JAL) as well as in the Official Bulletin (BO). The text of the announcement, written in Arabic and French, must include all essential information relating to the company, in accordance with the requirements of Law No. 5-96 on SARLs, particularly Article 96.
📌 The notice of incorporation must include :
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The legal form of the company
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The company name
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The corporate purpose (summary)
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The registered office address
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The company's lifespan
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The share capital, specifying: Cash contributions, description and valuation of contributions in kind
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The partners' full names, titles, and addresses Information on persons authorized to bind the company (partners or third parties) The registration number in the Trade Register (RC)
Our accounting expertise missions in Morocco
Setting up a company in Morocco is an accounting expertise mission
LEC.ma offers local businesses and foreign investors a full range of services in the areas of auditing, accounting, legal and tax advice, as well as transaction assistance.
Whether you are a business owner, a freelance professional or an association manager, alone or leading a team, whatever your field of activity, LEC.ma is here to listen to your needs and respond to them.
From the creation to the transfer of your business, we are your partner in all situations, whether it concerns daily management, difficult times or the most ambitious projects.
Location of the office
Chartered Accountant Morocco, accounting and auditing firm registered with the Order.
Contact us
contact@lec.ma
Tél : +212 661 281 242
Fax : +212 522 670 345
Our Office in Casablanca
First Office
401 route el Jadida
1st Floor N°4
20000 Casablanca
Our Office in Agadir
Agadir Bay - Technopole 1
Bloc D, 4th Floor, N°408
80000 Agadir
Chartered Accountant Morocco
LEC.ma is a Chartered Accountant and Statutory Auditor firm registered with the Moroccan Order of Chartered Accountants.
Our firm offers local businesses and foreign investors a full range of services in the areas of auditing, accounting, legal and tax advice, and transaction assistance.
