How do you sign articles of association electronically in Morocco in 2026?

Electronic signatures fall under Law No. 43-20 on trust services for electronic transactions, which distinguishes three levels (simple, advanced and qualified) and entrusts the DGSSI with the approval (agrément) and supervision of trust service providers (Articles 33 and 52): these rules and the legal value of each level are detailed in our guide to electronic signatures in Morocco and Law 43-20. No level is imposed by law for the articles of association of an SARL or an SAS: in practice, an advanced electronic signature (signature électronique avancée) issued by an approved provider is used for company deeds, the qualified signature being reserved for deeds for which enhanced probative force is sought.

Law No. 88-17, on the electronic creation of companies, makes it possible to complete all formation formalities remotely. Incorporation documents filed electronically are signed electronically under the conditions set by Law 43-20.

Law No. 88-17 allows the incorporation file to be filed online. The file is sent to the commercial court registry (greffe du tribunal de commerce) (Law 15-95, Law 53-95) for registration in the Commercial Register (Registre du Commerce, RC), after which the company obtains its identifiers from the DGI (IF, ICE, business tax [taxe professionnelle]) and its affiliation with the CNSS; each step is described in our guide to creating a company 100% online in Morocco. With Charikaty, you complete this entire process online. The electronic signature is used for:

• Signing the articles of association as a private deed (Law 5-96 amended by Law 24-10 for the SARL; Law 17-95 amended by Law 19-20 for the SA; Law 5-96 as amended and supplemented by Law 19-20 for the SAS)
• Powers of attorney given to agents
• Online tax returns via SIMPL (DGI), according to the DGI's authentication procedures
• Social security declarations via DAMANCOM (CNSS)

Using an electronic signature does not set aside the rules specific to certain deeds:

• Notarial authentic deed required for contributions of registered real estate (Law 14-07; Law 32-09): the deed is still drawn up by the notary, under the conditions of Law 32-09, as explained in our comparison of creating a company online or through a notary
• SARL and SAS articles of association: private deed (acte sous seing privé) accepted, so an electronic signature is fully valid (Law 5-96 for the SARL; Law 5-96 as amended and supplemented by Law 19-20 for the SAS)
• Contribution in kind (apport en nature) subject to a contributions auditor (commissaire aux apports) where one is mandatory (Article 53 of Law 5-96; Law 17-95): the report can be signed electronically; the valuation and the formalities are presented in our guide to contributions in kind of equipment or software

Before signing, each signatory partner or manager gathers:

• A valid identity document (CIN or passport)
• An advanced electronic signature certificate requested from a provider approved by the DGSSI: using an approved provider is the condition for the validity of a qualified signature and guarantees the reliability of an advanced signature
• The verification of their identity by the provider, in person or by equivalent remote identification; the certificate is generally issued within a few days, with its signature creation device
• The finalized articles of association, drafted and approved by all the partners in accordance with the rules for drafting the articles of association of a company in Morocco, together with any powers of attorney

The signing takes place in four stages:

• Making the deeds available: the final version of the articles of association and powers of attorney is sent to each signatory.
• Signature by each partner: each partner signs with their own certificate, wherever they are, without travel or legalization.
• Timestamp and integrity: the advanced signature makes any subsequent modification of the document detectable and the timestamp fixes its date.
• Submission of the file: the signed deeds are filed electronically with the commercial court registry (Law 88-17).

The company can then use an electronic seal, the equivalent of the signature for legal entities; it does not replace the signature of the natural persons acting on its behalf. The effects of the qualified seal and of the qualified timestamp are presented in the guide on Law 43-20.

Law 9-88 requires proper accounting records to be kept, as set out in the accounting obligations of Moroccan companies. Article 211 of the CGI 2026 provides for documents to be retained for 10 years. For electronically signed deeds, archiving must guarantee the integrity of the document and the retention of the certificate and of the timestamp, in order to preserve the probative value of the signature over time.

A non-resident partner or manager can obtain an electronic signature from a provider approved by the DGSSI, subject to an identity verification compliant with know-your-customer obligations (Law 43-05 amended by Law 12-18). Failing this, they can use a legalized power of attorney at the Moroccan consulate, or a certificate issued by a foreign provider recognized by the national authority under mutual recognition agreements. Contributions in foreign currency remain governed by the General Instruction on Foreign Exchange Operations (Instruction Générale des Opérations de Change, IGOC) of the Office des Changes (foreign exchange authority). The other rules applicable to partners based outside Morocco are brought together in our guide to setting up a company in Morocco as a non-resident.

To sign your articles of association electronically, you need an advanced certificate for each partner, finalized articles of association and a compliant filing with the registry. With Charikaty, you do everything online. Charikaty is a private Moroccan legal-tech platform specializing in the creation and compliance of companies. We arrange for you to obtain your advanced electronic signature from a provider approved by the DGSSI, have the articles of association and powers of attorney signed electronically, then submit the file to the commercial court registry (Law 88-17) and provide you with your Commercial Register extract and your identifiers. No travel is required, including for Moroccans living abroad (MRE). Discover our online SARL formation service. More than 250 companies have already been set up with Charikaty.