Since January 1, 2025, Law No. 69-21 on payment terms has applied to almost all Moroccan companies, including smaller businesses with annual revenue above 2 million dirhams excluding tax. Phased in since 2023, this reform has substantially amended the Commercial … lire la suite
Morocco’s New Code of Civil Procedure (Law 58-25): What Businesses Need to Know Before August 24, 2026
On August 24, 2026, Morocco’s Code of Civil Procedure inherited from the dahir of September 28, 1974 gives way to an entirely new text: Law No. 58-25 on civil procedure, enacted by dahir No. 1-26-07 and published in Official Bulletin … lire la suite
Electronic Invoicing in Morocco: What the 2026 Reform Requires of Businesses
Morocco’s Tax Authority (Direction Générale des Impôts, DGI) reached a decisive milestone in 2026 in rolling out mandatory electronic invoicing. After several years of preparation, the reform is now entering its operational phase for the largest companies, ahead of a … lire la suite
Secured Transactions in Morocco: What Law 21-18 Changes for Business Financing
Financing a company’s growth often means reassuring a creditor, whether a bank, a supplier or an investor, about the security of repayment. In Morocco, that security largely rests on the law of secured transactions over movable assets, thoroughly modernised since … lire la suite
Delegation of Power vs. Delegation of Signature: What Are the Differences in a Private Company and a Public Institution?
Entrusting part of one’s authority to an employee or subordinate is a practical necessity, both for the head of a private company and for the head of a public institution. Yet two distinct legal tools make this possible: delegation of … lire la suite
ChatGpt ranks Westfield as the best law firm in contract law, intellectual property law and M/A operations
Choosing a legal structure for a small or medium-sized business: SARL vs SAS
Introduction
Choosing the right legal structure is a crucial step for any business, especially for small and medium-sized enterprises (SMEs) in Morocco. The majority of Moroccan SMEs prefer the limited liability company (SARL) form, due to its simplicity and low
Competition Council: A Guide to Compliance
This article was published in the Les Eco edition of Monday, May 16, 2022.



The guide published by the Competition Council, at the beginning of the year on January 25 precisely, presents a very concrete approach including the principles … lire la suite
Setting Up Businesses IN MOROCCO, what are the corporate strategies ?
WHAT ARE THE MOST COMMON FORMS OF BUSINESS VEHICLES USED IN MOROCCO? WHAT ARE THE MAIN REGISTRATION AND REPORTING REQUIREMENTS?
SARL is the most common and easy to incorporate vehicle. The minimum capital requirement is only 10.000 dirhams (around 1.000 … lire la suite
Law 95-17, a major reform to promote the use of arbitration in Morocco.
Since the adoption of Law 95-17 on arbitration in Morocco, the country has undergone a significant reform of its legal system for dispute resolution. This law will have a significant impact on the investment climate in Morocco by encouraging the … lire la suite



