---
name: ma-bookkeeping
description: "> Use this skill whenever asked about record-keeping, bookkeeping, or invoicing obligations for self-employed people and micro-businesses in Morocco — which books or registers each tax regime must keep, what must appear on an invoice, the ICE identifier, the move toward e-invoicing, document retention, and when a taxpayer must move up to full accounting. Trigger on phrases like \"Morocco bookkeeping\", \"comptabilité Maroc\", \"facture ICE\", \"e-invoicing Morocco\", \"facturation électronique Maroc\", \"registre des recettes\", \"tenue de comptabilité Maroc\", \"mentions obligatoires facture\", \"محاسبة المغرب\", \"فاتورة ICE\". Covers the auto-entrepreneur receipts register, the CPU register of receipts and purchases, RNS / RNR full accounting under the CGNC and Code de Commerce, mandatory invoice mentions, the DGI e-invoicing roadmap, the SIMPL teleservices, and the 10-year retention rule. Reply in the user's language (English, French, or Moroccan Arabic / Darija)."
license: AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)
metadata:
  source: openaccountants
  jurisdiction: MA
  category: international
  quality: source-cited draft
  openaccountants_url: "https://openaccountants.com/skills/ma-bookkeeping"
  tax_year: 2026
  obligation: BT
---

# Morocco — Record-Keeping & Bookkeeping for the Self-Employed (Comptabilité)

> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

This skill tells an AI agent **what books, registers, and invoices** a self-employed
Moroccan taxpayer must keep, and **for how long** — organised by tax regime. It does
**not** compute the tax (that is `ma-auto-entrepreneur`, `ma-cpu`, and
`ma-income-tax`); it governs the underlying **comptabilité** and **facturation**.

The depth of obligation rises with the regime:

- **Auto-entrepreneur (AE)** — a simple register of receipts (registre des recettes);
  no double-entry accounting.
- **Contribution Professionnelle Unique (CPU)** — a register of receipts **and**
  purchases (registre des recettes et des achats), with supporting purchase
  vouchers; exempt from full accounting.
- **Résultat Net Simplifié (RNS) / Résultat Net Réel (RNR)** — full accounting
  (comptabilité régulière) under the **Code Général de Normalisation Comptable
  (CGNC)** and the **Code de Commerce**.

This skill replies in the user's language. Moroccan users mix English, French, and
Darija — keep the native terms (comptabilité, CGNC, facture, ICE, registre, DGI,
SIMPL) and explain them in the user's chosen language.

---

## 1. Quick Reference

| Field | Value |
|---|---|
| Country | Morocco (MA) |
| Scope | Record-keeping, registers, invoicing, retention by regime |
| Currency | MAD (dirham marocain, DH) |
| Authority | **Direction Générale des Impôts (DGI)** — tax.gov.ma |
| AE records | **Register of receipts** (registre des recettes) — receipts only, no expenses |
| CPU records | **Register of receipts and purchases** + purchase vouchers (CGI Art. 145 bis) *(verify model/format set by regulation)* |
| RNS / RNR records | **Full accounting** under the **CGNC** + Code de Commerce (livre-journal, grand-livre, livre d'inventaire) |
| Trigger to full accounts | Turnover exceeds the CPU/RNS ceiling for **2 consecutive years**, or option for RNR/RNS, or company form *(verify thresholds below)* |
| Mandatory invoice ID | **ICE** — Identifiant Commun de l'Entreprise, **15 digits** *(verify length 9+4+2)* |
| Invoice legal basis | **CGI Art. 145** (mandatory mentions) *(verify article)* |
| E-invoicing (facturation électronique) | Legal basis **CGI Art. 145-IX**; **CTC / pre-clearance** model via DGI platform; **implementing decree not yet published as of April 2026 — dates and thresholds pending** *(verify on publication)* |
| Free e-invoice tool (small businesses) | `fatourati.gov.ma` *(verify)* |
| Teleservices | **SIMPL** (SIMPL-IR, SIMPL-TVA, SIMPL-IS) on tax.gov.ma; e-filing/e-payment mandatory since **1 Jan 2017** *(verify)* |
| Retention period | **10 years** — accounting records & supporting documents (CGI Art. 211) *(verify)* |
| Retention penalty | Fixed fine **MAD 50,000 per fiscal year** for failure to retain *(verify amount)* |
| Contributor | Open Accountants Community |
| Quality tier | **Research-verified — pending sign-off by a Moroccan accountant (expert-comptable)** |
| Version | 1.0 |
| Last research update | May 2026 |

### Conservative defaults

When the regime, activity, or threshold is missing or ambiguous, the agent applies
the **conservative default** and flags it for the reviewer:

- **Regime unknown** → assume the taxpayer must keep the **higher** standard
  (register of receipts **and** purchases, retain everything 10 years) until the
  regime is confirmed.
- **Turnover near a ceiling** → assume the ceiling is **breached** and warn that
  full accounting under the CGNC may become mandatory next year.
- **Invoice missing the client ICE (B2B)** → treat the invoice as **non-compliant**;
  warn that the buyer may lose deductibility of the charge and VAT.
- **E-invoicing dates** → never state a firm go-live date for a category; say the
  **implementing decree is pending** and the user must verify with the DGI.
- **Any figure marked *(verify)*** → present as provisional; the reviewer confirms
  against the current CGI / Loi de Finances 2026 before relying on it.

---

## 2. Records by Regime

The obligation scales with the regime. Match the taxpayer to a row, then apply the
records column.

| Regime | Core records required | Double-entry? | Legal frame |
|---|---|---|---|
| **Auto-entrepreneur (AE)** | Register of receipts (registre des recettes), invoices issued | No | Loi 114-13; CGI |
| **CPU** | Register of receipts **and** purchases + purchase vouchers | No | CGI Art. 145 bis *(verify)* |
| **RNS** | Full accounting (simplified presentation of statements) | Yes | CGNC; Code de Commerce |
| **RNR** | Full accounting (complete financial statements) | Yes | CGNC; Code de Commerce |

### 2.1 Auto-entrepreneur — register of receipts (registre des recettes)

- Keep a **chronological register of receipts** (turnover **collected**, day by day).
- **No expense deduction** — the impôt libératoire is on gross collected turnover,
  so there is no obligation to book purchases for tax.
- Still **issue invoices / receipts** to clients and keep copies; the ICE applies
  (see §3).
- **No** livre-journal, grand-livre, balance sheet, or income statement.

### 2.2 CPU — register of receipts and purchases (registre des recettes et des achats)

- Keep a **register recording, day by day**, both:
  - sums **collected** from sales, works, and services; and
  - sums **paid** for purchases, supported by **probative vouchers** (pièces
    justificatives probantes) — CGI **Art. 145 bis** *(verify article)*.
- The **model of the register and the recording rules** are set by regulation
  (voie réglementaire) — confirm the current official form *(verify)*.
- CPU taxpayers are **exempt from the full accounting** of CGI Art. 145, but the
  register and the duty to **justify purchases** remain.
- **No** double-entry accounting, balance sheet, or CGNC financial statements.

### 2.3 RNS / RNR — full accounting under the CGNC

Taxpayers under **Résultat Net Simplifié (RNS)** or **Résultat Net Réel (RNR)** must
keep a **régulière comptabilité** under the **CGNC** (made mandatory by the
accounting law, **Loi 9-88**, dahir 25 Dec 1992) and the **Code de Commerce**:

- **Livre-journal** (general journal) — entries recorded day by day.
- **Grand-livre** (general ledger) — postings by account.
- **Livre d'inventaire** (inventory book) — balance sheet and income statement of
  each year transcribed.
- Supporting **auxiliary journals and ledgers** as the size of the business needs.
- A **plan comptable** conforming to the CGNC; an annual **inventory**.

Difference between the two:

- **RNR** — complete financial statements and full accounting entries.
- **RNS** — same accounting foundation but a **simplified presentation** of the
  annual statements (abbreviated balance sheet / income statement) *(verify the
  exact reduced filing set against the current CGI)*.

> An **expert-comptable** or **comptable agréé** is typically engaged for RNS/RNR;
> the agent prepares and organises but does not substitute for the professional.

---

## 3. Invoicing Rules (ICE, Mandatory Mentions, E-Invoicing Roadmap)

### 3.1 The ICE — Identifiant Commun de l'Entreprise

- The **ICE** is a **15-digit** identifier (commonly **9 enterprise + 4
  establishment + 2 control key**) that must appear on invoices *(verify structure)*.
- It is **mandatory for the seller** and, in **B2B**, for the **client** as well.
- A **missing or invalid ICE** can cost the **buyer** the deductibility of the
  charge (IS/IR) and of the related VAT, and exposes the **seller** to a fine
  (reported as **MAD 100 per omission**, capped per fiscal year) *(verify amounts
  and article)*.

### 3.2 Mandatory mentions on an invoice (facture)

A compliant **facture** under **CGI Art. 145** generally carries *(verify the full
official list against the current CGI)*:

1. **Seller identity** — name / raison sociale, address, **IF** (identifiant fiscal),
   **taxe professionnelle (TP)**, **RC** (registre de commerce) where applicable,
   and **ICE**.
2. **Client identity** — name, address, and **ICE in B2B**.
3. A **sequential invoice number** (numérotation chronologique et continue).
4. **Date** of issue.
5. **Description, quantity, unit price** of goods/services.
6. **Price excl. VAT, VAT rate and amount, price incl. VAT** (HT / TVA / TTC), or
   the exemption / non-applicability mention where relevant.
7. **Payment terms** and any other regulated mention.

Auto-entrepreneurs and CPU taxpayers who are **outside VAT** still issue invoices
but mark them accordingly (e.g. **"TVA non applicable"**) *(verify the correct
wording and VAT status against ma-auto-entrepreneur / morocco-vat)*.

### 3.3 E-invoicing roadmap (facturation électronique) — STATUS PENDING

Morocco is moving to **mandatory e-invoicing**:

- **Legal basis** — **CGI Art. 145-IX** *(verify)*.
- **Model** — a **clearance / CTC** (Continuous Transaction Controls) system:
  invoices are **pre-validated by the DGI platform** before they reach the client
  *(verify)*.
- **Formats** — structured XML (**UBL 2.1** and **CII**); a plain PDF is not
  sufficient *(verify)*.
- **Phasing** — expected to start with **large enterprises (B2B)**, then extend to
  **SMEs / TPEs** and finally **B2C**.
- **CRITICAL STATUS:** as of **April 2026** the **implementing decree was not yet
  published** — so the **exact go-live dates, the category calendar, and the
  turnover thresholds are NOT confirmed.** Do **not** state a firm date for any
  taxpayer category. Tell the user the decree is pending and to **verify with the
  DGI** *(verify on publication of the décret / Loi de Finances texts)*.

---

## 4. Retention & SIMPL

### 4.1 Document retention — 10 years

- Taxpayers subject to **IS, IR, or TVA** must **keep all accounting documents and
  supporting documents** used to determine the tax base for **10 years** — **CGI
  Art. 211** *(verify)*.
- This covers the **registers** (AE, CPU), the **CGNC books** (RNS/RNR), **invoices
  issued and received**, **purchase vouchers**, bank statements, and contracts.
- Reported penalty for failure to retain: a **fixed fine of MAD 50,000 per fiscal
  year** *(verify amount and article)*.
- Keep records in a form that can be **produced on tax audit** (contrôle fiscal);
  for e-invoiced documents, retain the structured electronic original *(verify e-archiving rules once the decree publishes)*.

### 4.2 SIMPL teleservices (tax.gov.ma)

- **SIMPL** is the DGI's online portal for **télédéclaration** and **télépaiement**:
  **SIMPL-IR** (income tax), **SIMPL-TVA** (VAT), **SIMPL-IS** (corporate tax).
- **E-filing and e-payment have been mandatory since 1 January 2017** *(verify)*.
- The taxpayer **adheres** (adhésion) to obtain access codes; the portal lets users
  import accounting data to generate and file returns.
- Bookkeeping feeds SIMPL: the registers/accounts produce the figures that are
  **télédéclarés**. Auto-entrepreneurs file via the dedicated AE channel
  (see `ma-auto-entrepreneur`), not necessarily the general SIMPL flow *(verify)*.

---

## 5. Worked Examples

### Example 1 — Freelance graphic designer, auto-entrepreneur

- Activity: design services; turnover collected ≈ MAD 150,000/year (below the
  services ceiling).
- **Records:** a **register of receipts** only (date, client, amount collected).
  Issues invoices marked **"TVA non applicable"** with her **ICE** and IF; keeps
  copies. **No** purchase register required for tax, **no** CGNC accounts.
- **Retention:** keep the register and invoice copies **10 years**.
- Agent output: confirms AE register suffices; flags that if turnover exceeds the
  ceiling for **two consecutive years** she moves up a regime (verify ceiling in
  `ma-auto-entrepreneur`).

### Example 2 — Small retailer under CPU

- Activity: neighbourhood shop (commercial); under the CPU ceiling.
- **Records:** a **register of receipts and purchases** recording sales collected
  and purchases paid **day by day**, with **purchase vouchers** retained
  (CGI Art. 145 bis). **Exempt** from CGNC full accounting.
- Issues invoices/tickets with **ICE**; in **B2B** sales must also carry the
  **client's ICE**.
- **Retention:** register + vouchers + invoices **10 years**.
- Agent output: confirms register + purchase justification; warns that missing
  purchase vouchers undermine the regime and that breaching the ceiling two years
  running triggers **RNS/RNR full accounts** *(verify thresholds)*.

### Example 3 — Consultant who exceeded the ceiling → RNR

- Activity: IT consultant; turnover exceeded the service ceiling for two consecutive
  years, now under **RNR**.
- **Records:** must now keep **full accounting under the CGNC** — **livre-journal,
  grand-livre, livre d'inventaire**, a CGNC-compliant plan comptable, annual
  inventory, and complete financial statements; compliant invoices with **ICE**.
- Files via **SIMPL-IR** (and **SIMPL-TVA** if VAT-registered).
- **Retention:** all books and supporting documents **10 years**.
- Agent output: flags the **upgrade trigger**, recommends engaging an
  **expert-comptable**, and prepares the books for the professional to review and
  sign off.

---

## 6. Tier 2 — Reviewer Judgement Required

Escalate to the human **expert-comptable / comptable agréé** (do not auto-decide):

- **Which regime applies** and **whether a ceiling was breached for two consecutive
  years** — the trigger that forces CGNC full accounting.
- **The exact RNS reduced filing set** vs full RNR statements.
- **The official CPU register model** and acceptable purchase vouchers.
- **The exact, current ICE structure, invoice-mention list, and penalty amounts** —
  confirm against the live CGI / Loi de Finances 2026.
- **E-invoicing applicability and dates** — pending the implementing decree; never
  commit a taxpayer to a go-live date without DGI confirmation.
- **E-archiving** of electronic invoices and the audit-readiness of digital records.
- Any **VAT** classification on invoices — defer to `morocco-vat`.

---

## 7. Reference + Test Suite

### Legal & source references

- **CGI** (Code Général des Impôts) — Art. **145** (tenue de comptabilité / facture
  mentions), **145 bis** (register for forfait/CPU purchases), **145-IX**
  (e-invoicing basis), **211** (retention) — *all article numbers to verify against
  the current consolidated CGI and Loi de Finances 2026.*
- **CGNC** (Code Général de Normalisation Comptable) — accounting law **Loi 9-88**,
  dahir 25 Dec 1992 (livre-journal, grand-livre, livre d'inventaire).
- **Code de Commerce** — commercial books and registre de commerce.
- **Loi 114-13** — auto-entrepreneur status (see `ma-auto-entrepreneur`).
- **DGI** — tax.gov.ma; **SIMPL** teleservices; e-invoicing platform
  (`fatourati.gov.ma`) *(verify)*.
- Secondary commentary (PwC Morocco, Upsilon, Baker Tilly, Deloitte LF 2026) used
  for cross-checking — **not** primary authority.

### Short test suite

1. *"I'm an auto-entrepreneur — what do I need to keep?"* → register of receipts +
   invoice copies; no CGNC accounts; retain 10 years.
2. *"CPU shopkeeper — do I need full accounting?"* → no; register of receipts **and**
   purchases + vouchers (Art. 145 bis); exempt from CGNC full accounts.
3. *"When am I forced into full accounting?"* → broadly, when the CPU/RNS ceiling is
   exceeded **two consecutive years**, or on option/company form → CGNC books
   (verify thresholds).
4. *"What must be on my invoice?"* → CGI Art. 145 mentions incl. **ICE** (seller +
   B2B client), sequential number, date, HT/TVA/TTC.
5. *"Is e-invoicing mandatory now?"* → moving to mandatory CTC e-invoicing under CGI
   Art. 145-IX, but the **implementing decree is pending (April 2026)** — dates and
   thresholds **not confirmed**; verify with DGI.
6. *"How long do I keep records?"* → **10 years** (CGI Art. 211).
7. *"What is SIMPL?"* → DGI teleservices (SIMPL-IR/TVA/IS) for télédéclaration and
   télépaiement; e-filing mandatory since 2017.

---

## PROHIBITIONS

- **Do NOT** state a firm e-invoicing go-live date or category threshold — the
  implementing decree was **unpublished as of April 2026**; say it is **pending**
  and direct the user to the DGI.
- **Do NOT** tell an RNS/RNR taxpayer they may skip CGNC double-entry accounting.
- **Do NOT** tell an auto-entrepreneur they must keep CGNC books, a balance sheet,
  or a purchase ledger for tax — the AE keeps a **register of receipts** only.
- **Do NOT** confirm an invoice as compliant if the **ICE** (seller, or B2B client)
  is missing or invalid.
- **Do NOT** advise retention shorter than **10 years**.
- **Do NOT** quote ICE structure, invoice-mention lists, penalty amounts, or
  thresholds as settled — present items marked *(verify)* as provisional pending
  reviewer confirmation against the current CGI / Loi de Finances 2026.
- **Do NOT** compute the tax itself here — defer to `ma-auto-entrepreneur`,
  `ma-cpu`, `ma-income-tax`, and `morocco-vat`.
- **Do NOT** replace a licensed Moroccan **expert-comptable / comptable agréé**.

## Disclaimer

This skill is **research-verified** from public sources (DGI / tax.gov.ma, the CGNC,
the CGI, the Code de Commerce, the Loi de Finances 2026, and reputable professional
commentary) and is **pending sign-off by a licensed Moroccan expert-comptable**. It
is general information, **not** accounting or tax advice, and does not create a
professional engagement. Figures, article numbers, thresholds, penalty amounts, and
especially the **e-invoicing roadmap** change with each Loi de Finances and
implementing decree — every item marked *(verify)* must be confirmed against current
DGI texts before reliance. Always have a licensed Moroccan **expert-comptable** or
the **DGI** review before filing or relying on this output. Part of
**openaccountants.com** — open-source tax skills for the self-employed.

---

_Source: [OpenAccountants](https://openaccountants.com/skills/ma-bookkeeping) — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: **source-cited draft**. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (`openaccountants-mcp`)._