Société en commandite simple SCSMorocco
What it takes to form, own and run a limited partnership in Morocco, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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La société en commandite simple est constituée d’associés commandités et d’associés commanditaires
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s'il s'agit d'une personne morale, ses dénominations, forme et siège
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Les dispositions relatives aux sociétés en nom collectif sont applicables aux sociétés en commandite simple
The registry’s and the law’s own pages do not mention it.
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les sociétés en nom collectif et les sociétés en commandite simple constituées au Maroc et ne comprenant que des personnes physiques, sous réserve de l’option prévue à l’article 2 - II ci - dess us
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- At least 1 · a company may be one
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Les dispositions relatives aux sociétés en nom collectif sont applicables aux sociétés en commandite simple
- Shareholders
- A company may be one
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s'il s'agit d'une personne morale, ses dénominations, forme et siège
- Members
- At least 2
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Les dispositions relatives aux sociétés en nom collectif sont applicables aux sociétés en commandite simple
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not in our records
- Accounts on the public record
- Yes
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les sociétés commerciales sont tenues de déposer au greffe du tribunal, dans les trentes jours qui suivent leur approbation par l'assemblée générale
- Audit for a small company
- Not required
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Les dispositions relatives aux sociétés en nom collectif sont applicables aux sociétés en commandite simple
- Audit
- SNC rules apply (art. 21): auditor compulsory only above 50,000,000 MAD turnover excluding tax (Loi 5-96 art. 12).
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Les dispositions relatives aux sociétés en nom collectif sont applicables aux sociétés en commandite simple
Important dates
When each obligation falls due, as the authority states it.
- Notice of the constitution in the Bulletin officiel and in a legal-notices newspaper, afte
- 30 days after incorporation
With Bulletin officiel and a journal d'annonces légales
Loi 5-96 art. 96 / Loi 17-95 art. 33: within a period not exceeding thirty days after registration. The OMPIC page puts it as 'within one month'. Art. 119 of Loi 5-96 makes statutory periods 'délais francs'.
What is public
- Directors
- Public
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Toute personne a le droit de prendre communication des pièces déposées au greffe du tribunal
- Shareholders
- Public
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Toute personne a le droit de prendre communication des pièces déposées au greffe du tribunal
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Owners choose
Default: outside corporate tax. A société en nom collectif (or en commandite simple) formed in Morocco with only natural persons as partners is excluded from corporate tax (CGI art. 3-1°); its profit is treated as professional income of the main partner and taxed in his or her name under personal income tax (art. 26-I). The partners may elect, irrevocably, corporate tax (art. 2-II), in which case the company is taxed in its own name (art. 18) at the art. 19 rates shown for the SARL. With a legal-person partner the company is not within art. 3-1° and corporate tax applies.
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les sociétés en nom collectif et les sociétés en commandite simple constituées au Maroc et ne comprenant que des personnes physiques, sous réserve de l’option prévue à l’article 2 - II ci - dess us
- CFC rules in Morocco
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the SCS.
Every business in Morocco
VAT
- The tax
- Value added tax (VAT)
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La taxe sur la valeur ajoutée qui est une taxe sur le chiffre d'affaires s'applique
- Standard rate
- 20%
CGI 2026 art. 99: 20% normal rate (A); 10% (B) for listed supplies; the article was last restated by Loi de finances 55-23 for 2024. The 10% list read includes accommodation and restaurant services, banking and credit operations, edible oils, rice and solar panels.
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Le taux de la taxe sur la valeur ajoutée est fixé à 655 : A. - 20 % 656 ; B. - 10 %
- Other rates
- 10% Listed supplies (CGI art. 99-B), including accommodation and restaurant services, banking and credit operations, edible oils, rice and pasta, solar panels and water heaters
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Le taux de la taxe sur la valeur ajoutée est fixé à 655 : A. - 20 % 656 ; B. - 10 %
- Registration threshold
- MAD 2,000,000
Taxable turnover of the previous year, applies to retail traders (commercants) only (CGI art. 89-I-2-b). Not a general threshold: manufacturers, wholesalers, importers, installers and 'toute prestation de service' are taxable without one (art. 89-I-1, 2-a, 3, 5, 10-b).; year
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les commerçants dont le chiffre d'affaires taxable réalisé au cours de l'année précédente est égal ou supérieur à deux millions (2 000 000) de dirhams
- A foreign company
- Registers from its first taxable supply; needs a local tax representative
CGI art. 115: a person with no establishment in Morocco making taxable supplies to a customer established in Morocco must accredit a representative resident in Morocco; without one, the Moroccan customer declares and pays the tax (self-assessment, or withholding where the customer's activity is outside VAT). Art. 115 bis: a non-resident supplier of digital services to non-taxable Moroccan customers, with no representative, registers on the dedicated platform and files a quarterly return (before the end of the first month of each quarter) with payment and no right to deduct. Non-residents are on the monthly regime (art. 108-I).
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doit accréditer auprès de l’administration fiscale un représentant domicilié au Maroc
- Returns filed
- Depends on the business
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les contribuables dont le chiffre d'affaires taxable réalisé au cours de l'année écoulée atteint ou dépasse un million (1.000.000) de dirhams
- Tax authority
- Direction Générale des Impôts (DGI), Ministry of Economy and Finance, Kingdom of Morocco
Payment and banking services
1 service names Morocco on its own list: Paysera. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Limited partnershipDerived our grouping, the same words in every country
- Name in law
- Société en commandite simple (SCS)
- Identifier
- MA-SCSA form ISO 20275 does not list.