SAS Accounting
Bookkeeping and support tailored to SAS flexibility. Ideal for startups and innovative companies.
Why Choose SAS?
Statutory flexibility
Complete freedom in governance organization through articles of association.
No mandatory auditor
No statutory auditor required under certain thresholds, reducing costs.
Ideal for startups
Perfect structure for fundraising and investor entry.
Flexible governance
Single or collegial president, no mandatory board of directors.
SAS Accounting Requirements
Regular bookkeeping
Accounting according to PCM, like any commercial company.
Annual financial statements
Preparation of financial statements at year-end.
Tax returns
Same obligations as other capital companies.
Auditor if thresholds exceeded
Statutory auditor mandatory under certain conditions.
SAS vs LLC vs Corporation
| Criterion | SAS | LLC | Corporation |
|---|---|---|---|
| Minimum capital | 1 MAD | 1 MAD | 300,000 MAD |
| Min. shareholders | 1 | 1 | 5 |
| Auditor mandatory | No * | No | Yes |
| Statutory flexibility | Very high | Medium | Low |
| Ideal for | Startups, investors | SMEs, commerce | Large projects |
* Auditor mandatory if 2/3 thresholds exceeded: Revenue > 50M MAD, balance sheet > 25M MAD, employees > 50
SAS Taxation
Corporate Tax (IS)
Possible Tax Advantages
Casablanca Finance City
15% reduced rate for 5 years
Export free zones
Corporate tax exemption for 5 years
Innovative startups
Specific advantages if eligible
Our Services for Your SAS
Monthly bookkeeping
Accounting adapted to startups and innovative companies
Tax returns
VAT, Corporate tax, installments and tax package on SIMPL
Investor reporting
Dashboards and reporting adapted to shareholders
Strategic advisory
Tax optimization and fundraising support
SAS 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 |
| Within 6 months | AGM for accounts approval |
Frequently Asked Questions
Entrust your SAS accounting to experts
Support tailored to startups and innovative companies.