turnover

Turnover: Tax regulations in Morocco

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The 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,…
domiciliation de société

Company Domiciliation in Morocco

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Company 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…
pexels andrea piacquadio 3769138 2 1

VAT Territoriality : what you should know

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What 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

VAT credit refund in Morocco

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Did 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…
augmentation de capita
commissaire aux comptes au maroc

Legal auditor in Morocco : What you should know

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The 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…
branch of a foreign company
création de société au maroc
régime de change des investissements étrangers au maroc

Foreign Investment in Morocco

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The 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…
société sarl maroc

LLC in Morocco: Investors’ preferred company form

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LLC 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…