Become a developer with a company ready for off-plan sales.
Mis à jour le 29 July 2026 · Vérifié par l'équipe juridique Charikaty
Negative certificate, articles, RC, ICE, VEFA regime mastered: we create your property development company from A to Z, 100% online.
*Typical timeframe after filing, depends entirely on authorities.
Developing without structure is expensive.
Secured off-plan sales
Sales in future state of completion follow a mandatory regime (DOC, articles 618-1 to 618-20): non-compliance is sanctioned by nullity (article 618-2).
Permit first
VEFA contracts can only be signed after the building permit (article 618-5); any reservation before the permit is void (article 618-3 ter).
Payments regulated
Instalments are capped by construction stage (article 618-6) and any payment before a signed contract is void (article 618-8).
VAT under control
The developer's taxable base is the sale price minus the updated land price (2026 Tax Code, article 96-4°).
What the law expects from a property developer.
Property development is identified in the Tax Code and off-plan sales are locked down by the VEFA regime of the DOC. Fact sheet verified by our legal team against the official 2026 texts.
Seul ou à plusieurs, le choix est simple.
Un prix fixe, connu avant de commencer.
Tu démarres avec 700 MAD, tu payes le reste quand ta société existe.
Trois jours ouvrables entre le dépôt et ta société.
Discovery
30 minutes with your legal advisor to frame your project and choose the pack.
Day 1Negative certificate
We reserve your company name with OMPIC.
Day 1–2Articles signed online
Drafted by your legal advisor, signed with a legalized electronic signature.
Day 2RC + ICE filing
Full file submitted: registration and tax identifiers.
Day 3Launch
Welcome kit and company documents delivered online. You can launch your project.
+3 business days**Typical timeframe after filing, depends entirely on authorities.
Everything we get asked about property development.
Can I sell off-plan before obtaining the building permit?
No. VEFA contracts can only be concluded after the building permit is obtained (DOC, article 618-5), and even reservations before the permit are void (article 618-3 ter). Any payment collected before a signed reservation or preliminary contract is void (article 618-8). The sequence is mandatory.
How are my buyers' payments regulated?
Payments are capped by construction stage (DOC, article 618-6) and the preliminary contract must be drawn up as an authenticated deed or fixed-date deed by a legally authorized professional. Non-compliance with the VEFA regime is sanctioned by nullity (article 618-2).
What guarantees must I provide to my buyers?
A works completion guarantee or a refund guarantee (DOC, article 618-9). In case of late delivery, the buyer can claim compensation of 1% per month of the amount paid, capped at 10% per year, after a formal notice left without effect for one month (article 618-12).
What VAT on my sales?
Property development is subject to VAT at the standard 20% rate (2026 Tax Code, articles 89-I-4° and 99-A). Your taxable base is the sale price of the building minus the updated land price (article 96-4°), and property transfers are compulsorily registered (article 127-I-A-1°).
Am I concerned by site insurance?
Yes, within the scope of the Insurance Code: as project owner or concerned party, TRC and RCD cover may be required (articles 157-1 and 157-10, scope specified in articles 157-18 and 157-19). We review your setup before the first site.
