How long are company documents valid in Morocco in 2026 and what needs to be renewed?

Note:

• Registration issued by the commercial court registry (greffe du tribunal de commerce) never expires
• Changes (manager [gérant], registered office, corporate purpose, capital) must be the subject of an amending entry in the Commercial Register, but the registration remains valid
• The Commercial Register extract that you request for your procedures is, however, dated: banks and administrations generally require an extract less than 3 months old (see our guide to the Commercial Register and the RC extract)

Note:

• The negative certificate (certificat négatif) issued by OMPIC (232.76 MAD online) expires after 90 days if the company is not registered within that period: a new application must then be filed
• Once the company is registered, this certificate becomes a permanent archive document
• It can serve as evidence in the event of a dispute over the company name (dénomination)

Note:

• The original articles of association remain valid indefinitely
• Any amendment creates an amending deed filed with the registry; the original articles of association remain archived
• Retention of the original articles of association and of all amending deeds is mandatory throughout the life of the company

The initial filing and the protection of the trademark are detailed in our guide to filing a trademark in Morocco.

Renewal procedure:

Step 1: 6 months before expiry, enter the deadline in your calendar Step 2: Prepare the renewal application (registration number, classes to be maintained) Step 3: File the application online with OMPIC Step 4: Pay the renewal fee Step 5: Receive the renewal certificate (within 1 to 2 months)

Important:

• If you regularly use the advanced electronic signature (Law 43-20) for your contracts, minutes (procès-verbaux) or invoices, renewal is critical
• Request renewal at least 1 to 2 months before expiry to avoid any interruption
• The signature levels and approved providers are presented in our guide to electronic signatures and Law 43-20

Procedure:

1. Contact your trust service provider approved by the DGSSI
2. File the renewal application
3. Identity verification (CIN or passport, company documents)
4. Receipt of the new certificate

Depending on your sector, certain licenses must be renewed:

Action: Check the validity period with your supervising authority (the ministry or body concerned). The list of regulated activities is set out in our guide to the authorizations and permits required to operate in Morocco.

⚠️ Important: failure to comply with tax and social security declarations exposes you to surcharges, fines and prosecution. These deadlines are detailed in our guide to the annual obligations of companies in Morocco.

Month 1: Registration in the RC, IF, ICE, business tax, CNSS affiliation
 Publication in the legal announcements newspaper and in the Official Bulletin
Month 1-2: Opening of the permanent bank account
 (and release of the capital if it was deposited, capital > 100,000 MAD)
Month 1-3: Trademark filing with OMPIC
Month 4: First VAT return (quarterly regime for new taxpayers)
Month 12: First closing of the financial year

January-February: Declaration of wages and salaries (before 1 March)
 VAT and CNSS returns (each month or quarter)
 Check of all renewals due during the year

March: Tax return and payment of the IS balance (before 31 March)
 First IS installment

June: General meeting approving the accounts (before 30 June)
 Filing of the financial statements with the registry within 30 days of the AGO
 Check of the domain name (renewal if necessary)

September: Check of the electronic certificate
 (if it expires within 6 months, start the renewal)

December: Closing of the financial year, inventory
 Compliance review and planning for the following year

Every year:

• .ma domain name (generally renewed annually, from 100 to 300 MAD per year; set up automatic renewal with your registrar)

Every 1 to 3 years:

• Electronic certificate (according to its validity period)

According to the sector text:

• Licenses and operating authorizations (transport, tourism, insurance)

Every 10 years:

• Trademark registration with OMPIC

⚠️ Premature destruction: it can lead to the rejection of the accounts, an ex officio tax assessment (imposition d'office) and fines in the event of a tax or CNSS audit.

✅ All important documents:

• Commercial Register extracts and tax certificates
• Trademark certificates
• Official correspondence
• Major contracts
• Financing agreements

Method: dual archiving (paper and secure digital). The Finance Law (LF 2026) also requires an accounting entries file to be kept in electronic format.