E-commerce without a company in Morocco: is it possible in 2026?

Three statuses allow you to sell online:

Yes, it is the simplest route. Law No. 114-13 introduced the auto-entrepreneur status for natural persons carrying out a commercial, industrial, craft or service activity whose annual turnover collected does not exceed 500,000 MAD (trade, industry, crafts) or 200,000 MAD (services). Registration is made in the national auto-entrepreneur register (registre national de l'auto-entrepreneur, RNAE), online and then at a partner agency, and gives rise to an auto-entrepreneur card, a tax identification number (identifiant fiscal) and an ICE.

A natural person can also carry out e-commerce by registering in the Commercial Register as a sole trader (Law 15-95). This status involves:

• Registration in the Commercial Register with the competent commercial court registry (greffe du tribunal de commerce), within 3 months of starting the activity, and obtaining the IF, the ICE and the business tax (taxe professionnelle) identifier from the DGI
• Compliance with the accounting obligations of Law 9-88
• Liability to professional IR (single professional contribution [contribution professionnelle unique] for small traders, or the simplified or actual net income regime) and to VAT according to the thresholds of the CGI 2026
• Unlimited liability on personal assets

As soon as the activity grows, setting up a company becomes relevant:

• SARL or SARL AU (Law 5-96 as amended by Law 24-10): freely set capital with no legal minimum, liability limited to contributions, bank deposit of the funds mandatory only if the capital exceeds 100,000 MAD
• SAS / single-shareholder SAS (Law 5-96 as amended and supplemented by Law 19-20): freely set capital and freedom in drafting the articles of association, conducive to fundraising and shareholders' agreements
• SA (Law 17-95) for large structures: minimum capital 300,000 MAD, at least 5 shareholders

Law No. 88-17 on the electronic creation of companies makes it possible to complete all the formalities remotely (see how to set up a company 100% online in Morocco). With Charikaty, you carry out the whole process online: OMPIC negative certificate (certificat négatif), drafting and electronic signature of the articles of association (statuts) (Law 43-20), filing of the registration file with the Commercial Register, obtaining the IF, the ICE and the business tax, and CNSS affiliation.

Whatever the status chosen, the Moroccan e-merchant must comply with:

• Law No. 31-08 enacting consumer protection measures: pre-contractual information (identity and contact details of the seller, price, delivery charges, payment terms), general terms and conditions of sale (conditions générales de vente, CGV), right of withdrawal (droit de rétractation) of 7 days for distance sales, guarantees
• Law No. 53-05 on the electronic exchange of legal data, which gives legal force to contracts concluded online; its provisions relating to the electronic signature have been replaced by Law No. 43-20 on trust services for electronic transactions (simple, advanced or qualified electronic signature, the latter two relying on a certificate issued by a trust service provider approved by the DGSSI)
• Law No. 09-08 on the protection of personal data: prior declaration of processing (customer file, newsletter, cookies) to the CNDP, privacy policy and consent, detailed in our guide to a website's CNDP obligations
• Law No. 05-20 on cybersecurity for securing information systems
• Customs rules (Customs Code: Dahir No. 1-77-339) for imports and exports, including duties and taxes on e-commerce parcels in 2026, and the foreign exchange regulations of the Office des Changes

Depending on the status:

• Auto-entrepreneur: flat-rate final IR of 0.5% or 1% of turnover collected; 30% withholding tax above 80,000 MAD with the same client for services
• Sole trader: IR on net income (scale from 0% to 37%) or single professional contribution; VAT according to the CGI thresholds (retailers liable from 2 million MAD in turnover)
• Commercial company: corporate income tax (IS) of 20% on net taxable profit (35% from 100 million MAD), exemption from the minimum contribution (cotisation minimale) for the first 36 months and from business tax for 5 years, VAT at 20% on sales (quarterly return for new taxpayers), IR withheld at source on salaries
• For all: compliant invoicing, retention of documents for 10 years (Article 211 of the CGI) and online filing via SIMPL for companies

The Moroccan e-merchant must:

• Connect their shop to an approved payment gateway: Centre Monétique Interbancaire (CMI), Moroccan banks or payment institutions approved by Bank Al-Maghrib (Law 103-12), which require a legal status, a business bank account and compliant general terms and conditions of sale (CGV)
• Comply with the General Instruction on Foreign Exchange Operations (Instruction Générale des Opérations de Change, IGOC) of the Office des Changes for international flows: payments to foreign suppliers by a business go through its bank with the import supporting documents, while the e-commerce allowance (dotation e-commerce) for natural persons is limited to 20,000 MAD per year since IGOC 2026; foreign currency receipts must be repatriated
• Keep proper accounts including commissions, bank charges and platform fees

To grow an online shop, here is what you need: a status suited to your turnover and, as soon as the thresholds or your plans require it, a company registered in the Commercial Register with its tax identifiers. And with Charikaty, you do everything online.

Charikaty is a private Moroccan legal-tech platform specializing in company formation. For e-merchants, we advise you on the choice of status (auto-entrepreneur, SARL or SAS) and, when a company is required, we set up your SARL or SAS entirely online: OMPIC negative certificate, electronically signed articles of association, registration in the Commercial Register, tax identifiers, CNSS affiliation. For a SARL or a SARL AU, our SARL formation service covers all these formalities. No travel is required, including for MRE launching an online shop from abroad. More than 250 companies have already been set up with Charikaty.