Investment guide · Setting up and running a company: institutional map

In force

Institutional map (who does what)

OMPIC: unique company identifier (ICE), commercial register (RC) and beneficial owners register (RBE).
Commercial registry office of the court of first instance: registration and amendments.
DGI: tax registration and filings (IF).
CNSS: employer and employee social security registration.

Common legal forms: SA (law 17-95) and SARL (law 5-96).
ICE = 15 positions: 9 (company) + 4 (establishments) + 2 (check digits), issued by OMPIC (official OMPIC page; example 123456789 0001 57).
RC is kept by the court registry; IF is issued by the DGI; the three identifiers are distinct.
RC amendments: filing within 1 month of the event (Code de commerce art. 50); false filing is punishable by 1 month to 1 year imprisonment and a MAD 1,000–50,000 fine (art. 64).
Beneficial owners (RBE): filing within 1 month of registration and within 1 month of any change (law 43-05 and décret 2.21.708).
Annual duties: at least one ordinary general meeting per year and within 6 months of year-end; statutory audit required for SARLs whose turnover exceeds MAD 50 million (law 5-96 art. 80).

Official sources

Facts in this record rely on an official primary source; texts may be amended, so refer to the official text and the latest Bulletin Officiel.

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