Turnover: Tax regulations in Morocco
Accounting, Regulations, TaxThe turnover, as defined in article 9 of the General Tax Code, corresponds to the revenues and receivables that the company has definitively obtained as a result of:
Firstly, delivery of goods
Secondly, provision of services
Finally,…
Company Domiciliation in Morocco
Regulations, News, TaxCompany domiciliation in Morocco
First of all, let's define company domiciliation.
Domiciliation is the provision of a legal address to a company without the company itself being located there. This address will only be used for correspondence…
VAT Territoriality : what you should know
Tax, RegulationsWhat are the VAT territoriality guidelines?
The territoriality of VAT refers to the rules that apply to determine whether a transaction is taxable for VAT within the jurisdiction or country where the transaction is performed.
In Morocco,…
VAT credit refund in Morocco
News, Regulations, TaxDid you know? It is possible to obtain a VAT credit refund in Morocco. It is necessary, however, to apply for it and to respect certain rules of substance and form.
Upsilon Consulting gives the key elements of the process.
Read our guide…
Legal auditor in Morocco : What you should know
Miscellaneous, News, RegulationsThe appointment of a legal auditor in Morocco is mandatory for S.A.
The law 17-95 has set up a general regulatory framework to guarantee the reliability of financial information. Indeed, the statutory auditor in Morocco has a legal audit…
Foreign Investment in Morocco
Regulations, TaxThe exchange regime for foreign investment in Morocco enables foreign (or non-resident) investors to convert their investments. Indeed, this regime allows non-residents who have invested money in Morocco to recover their investments as well…
LLC in Morocco: Investors’ preferred company form
Miscellaneous, RegulationsLLC in Morocco : the preferred legal vehicle for investors
LLC is the most used legal form for the establishment of a company. Indeed, it represents about 90% of the volume of company creation.
The success of the LLC form in Morocco is…