What it is
The auto-entrepreneur status (law 114-13) lets an individual run a small business under their own name with very light paperwork: no accountant required, no minimum capital, and a tax calculated as a small percentage of what you sell rather than on your profit.
The key numbers
| Selling products (commercial) | Services | |
|---|---|---|
| Yearly turnover ceiling | 500,000 MAD | 200,000 MAD |
| Income tax | 0.5% of turnover | 1% of turnover |
| Declared and paid | Every quarter | Every quarter |
An online store selling physical products is a commercial activity. The tax is on turnover — what customers pay you — not on profit, so it stays the same whether the month was good or bad.
How to register
- 1Online on the official portal ae.gov.ma, or at a Barid Al-Maghrib (post office) agency.
- 2Choose the activity closest to what you do from the official list.
- 3Keep your registration documents: couriers and suppliers will ask for them.
- 4Once registered, declare your turnover every quarter, even when it is low.
Why it suits a small online store
- Simple to start and to stop.
- A tax you can predict and add to your prices.
- No accounting firm needed at the start — but keep a simple record of every sale.
- It lets you work with couriers and suppliers in your own name, legally.
Its limits
- The ceiling: if your store grows past it, you need to move to another form — usually a company (SARL or SARL AU).
- You are the business: there is no separation between your personal and business assets.
- No partners: the status is for one person. Two founders usually create a company.
- Your margins: the tax is on turnover, so a store with thin margins pays proportionally more of its profit.
Keep simple records from day one
Keep a list of every order: date, amount the customer paid, how they paid. With cash on delivery, keep the statements your courier sends you — they show what was collected and what was paid back to you. It makes the quarterly declaration a five-minute job.
Questions people ask first
Can I sell online in Morocco without a status?
Many start that way, but it leaves you exposed and blocks you as soon as a courier, a bank or a supplier asks for your status. Registering as an auto-entrepreneur is free and quick.
Is the tax on profit or on sales?
On turnover (sales). That is why it is important to know your real margin — see our guide on pricing and profit.
When should I create a company instead?
When you approach the turnover ceiling, when you have a partner, or when large suppliers or marketplaces require one. An accountant can help you choose the right form.
Is this guide legal advice?
No. It explains the scheme in plain words. For your own situation, check ae.gov.ma and ask an accountant or the tax administration.
