🇲🇦 Setup company LLC in Casablanca - Morocco 🇲🇦

The SARL (Limited Liability Company) is one of the most common business structures in Morocco. It is suitable for almost any type of commercial or craft activity. Creating a SARL allows you to effectively protect your personal assets while benefiting from an adapted tax framework. This legal form offers entrepreneurs simplicity and security.

The SARL AU is a single-member SARL with only one founding partner.

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Creating a SARL with LEC.ma includes:

✅ Drafting of your company’s articles of association

✅ Full handling of administrative formalities

✅ Support from experienced professionals

✅ 100% online procedure

✅ Your SARL “Model J” within 2 weeks

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1 – Obtain a Negative Certificate

This is the first step in creating your company in Morocco. It consists of choosing a company name that is not already registered in the Commercial Register.

This step applies to all commercial companies except sole proprietorships that do not choose a trade name.

You may obtain the Negative Certificate from the Chambers of Commerce or from OMPIC (online procedures available).

2 – Establish the Registered Office

The registered office is the address stated in the articles of association which determines the company’s legal domicile. It can be:

1. A domiciliation contract

2. A commercial lease

3. A property you own

This is the second step of the company formation process in Morocco.

3 – Drafting the Articles of Association

Drafting the articles of association of a SARL is a key step, as it has legal consequences and may impact the social status of the manager.

The articles can be:

• A notarial deed drafted by a notary at the client’s request, or

• A private deed, drafted by the founders themselves or by a third party (chartered accountant, legal advisor, etc.).

If using standard templates, it is crucial to take time to read and understand all provisions.

The manager may be appointed either within the articles or by a separate deed.

The second option avoids having to amend the articles whenever the manager changes.

The appointment deed should specify:

• Duration of the mandate

• Scope of powers

• Remuneration, if any

The share capital of a SARL is freely determined by the partners (no minimum required). It is divided into equal-value shares.

Our firm provides high-quality services in compliance with the ethical standards of the Moroccan Order of Chartered Accountants.

4 – Opening a Bank Account & Blocking the Capital

If the share capital exceeds 100,000 MAD, you must deposit and block it at the bank, which will issue a blocking certificate.

For companies with capital under 100,000 MAD, capital blocking is not mandatory but recommended, as it strengthens the partners’ commitment.

5 – Filing the Incorporation Documents & Registration Formalities

This step gives an official date to the incorporation documents.

All filings and registrations are now performed online through an accredited professional (chartered accountant, adoul, etc.).

6 – Professional Tax (TP) & Tax Identification Number (IF)

This step aims to obtain the Professional Tax number (TP) and the Tax Identification Number (IF).

The registration is completed at the Regional Tax Directorate.

Required documents:

• TP registration request

• TP certificate request

• Declaration of existence

• Copy of lease/domiciliation contract

• Manager’s ID copy

• Copy of articles of association

• Professional license or diploma for regulated activities

7 – Registration in the Commercial Register (RC)

This procedure grants the company its legal personality through a Commercial Register number.

The application is submitted to the Commercial Court.

Required documents:

• Articles of association

• Minutes of the Constitutive General Assembly (if applicable)

• Negative Certificate

• Capital blocking certificate

• TP and IF certificates

• Partners’ and manager’s ID copies

• Model 2 (three copies)

• Lease contract or domiciliation certificate

8 – CNSS Registration

All commercial companies must register with the National Social Security Fund (CNSS).

This process is free of charge.

Required documents:

• Affiliation request

• Declaration of business activity locations

• Manager’s ID copy

• TP, IF and ICE certificates

• Commercial Register certificate + Model J

• Articles of association + Constitutive Assembly minutes

9 – Official Publications

The incorporation notice must be published in:

• A Legal Announcements Journal (JAL)

• The Official Bulletin (BO)

The notice, written in Arabic and French, must include all relevant company information.

According to Article 96 of Law 5-96 on Limited Liability Companies, the notice must state:

• Company form

• Corporate name

• Business activity (summary)

• Registered office address

• Company duration

• Share capital amount, including cash and in-kind contributions

• Full names, capacities, and addresses of partners

• Identity and powers of the manager(s)

• Commercial Register number

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Our Chartered Accountancy Services

LEC.ma offers local companies and foreign investors a full range of services in:

• Audit

• Chartered accountancy

• Legal and tax advisory

• Transaction support

Whether you are a business owner, freelancer, or association manager—alone or leading a team—LEC.ma is here to understand your needs and support you.

From business creation to business transfer, we are your partner at every stage: daily management, difficult periods, and ambitious projects.

Office Location

401 Route El Jadida, FIRST OFFICE Building, Casablanca, Morocco