What are the accounting requirements for an LLC in Morocco?

An LLC in Morocco must maintain regular accounting according to PCM (Moroccan Chart of Accounts), prepare annual financial statements (balance sheet, income statement), file tax returns by March 31, and retain accounting documents for 10 years.

What tax regime applies to an LLC in Morocco?

LLCs are subject to Corporate Tax (IS) with progressive rates: 10% up to 300,000 MAD, 20% from 300,001 to 1,000,000 MAD, and 31% above. They are also subject to VAT if their revenue exceeds legal thresholds.

Can an LLC opt for the simplified regime?

Yes, an LLC can opt for the Simplified Net Income Regime (RNS) if its annual revenue is below 2M MAD (services) or 3M MAD (commerce). This regime reduces accounting requirements while maintaining basic bookkeeping.

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Specialized Accounting

LLC Accounting

Bookkeeping and tax support tailored to your LLC's specific needs. Compliance, optimization and peace of mind.

10-31%

VAT

20%

Mar 31 deadline

PCM compliant

LLC Accounting Requirements

Mandatory bookkeeping

Chronological recording of all transactions according to the Moroccan Chart of Accounts (PCM).

JournalGeneral ledgerTrial balanceInventory book

Annual financial statements

Preparation of financial statements at the end of each fiscal year.

Balance sheetIncome statementCash flowFinancing tableNotes

Tax returns

Filing of mandatory returns with the tax authority via SIMPL.

Monthly/quarterly VATCorporate tax & installmentsTax packageBusiness tax

Document retention

Archiving of accounting documents and supporting evidence for the legal period.

Invoices (10 years)Bank statementsContractsCorporate documents

LLC Taxation

Corporate Tax (IS)

0 - 300,000 MAD10%

300,001 - 1,000,000 MAD20%

> 1,000,000 MAD31%

Minimum contribution: 0.50% of revenue excl. tax (minimum 3,000 MAD)

VAT

Standard rate20%

Reduced rate (catering)10%

Super reduced rate7%

Monthly or quarterly filing depending on regime

Our Services for Your LLC

Monthly bookkeeping

Entry recording, reconciliations, bank matching

VAT returns

Preparation and filing of VAT returns on SIMPL

Annual statements

Preparation of financial statements and tax package

Tax advisory

Tax optimization and decision support

LLC Tax Calendar

Deadline	Requirement
Every 20th	Monthly VAT return
End of quarter	Corporate tax installment (Mar 31, Jun 30, Sep 30, Dec 31)
January 31	Business tax
March 31	Corporate tax package
April	AGM for accounts approval

Frequently Asked Questions

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