{"id":2004,"date":"2026-01-23T17:16:16","date_gmt":"2026-01-23T16:16:16","guid":{"rendered":"https:\/\/www.auditia.ma\/?p=2004"},"modified":"2026-01-28T16:52:14","modified_gmt":"2026-01-28T15:52:14","slug":"accounting-obligations-morocco-article-145-cgi","status":"publish","type":"post","link":"https:\/\/www.auditia.ma\/en\/accounting-obligations-morocco-article-145-cgi\/","title":{"rendered":"Accounting obligations for retailers in Morocco: what article 145 of the CGI says"},"content":{"rendered":"

In Morocco, keeping regular accounts is not a simple management choice, it is a legal obligation for traders. Article 145 of the General Tax Code governs these obligations in order to guarantee the transparency of transactions, to protect third parties and to allow the tax administration to ensure the sincerity of declarations.<\/span><\/p>\n

All traders are required to keep accounts that comply with current standards and keep them for a minimum period of ten years. This accounting must be supported by supporting documents for each recorded transaction. Article 145 of the CGI requires that accounting books be kept without blanks, alterations or erasures so as to faithfully reflect the movements of the company. Accounting documents must be written in French or Arabic and must be available on the company's premises for any possible verification.<\/span><\/p>\n

The obligation is not limited to the simple existence of accounting, it also concerns its quality. Traders must establish a balance sheet, an income and expense account as well as all the annexes provided for by Moroccan accounting regulations. These financial statements must be drawn up each year and reflect the actual situation of the company. Failure to comply with these rules can have serious consequences, particularly in terms of tax adjustment. In the event of an audit, the absence of regular accounting or the presentation of irregular documents authorizes the administration to reconstruct the turnover on the basis of available elements and to apply tax increases.<\/span><\/p>\n

On an entrepreneurial level, respecting accounting obligations is not only a legal imperative, it is also an essential management tool. Well-kept accounting allows the merchant to monitor their margins, control their cash flow, anticipate their financing needs and communicate effectively with their financial partners. It is also an asset for accessing public subsidies, investment support programs or bank financing, because it demonstrates the seriousness and transparency of the company.<\/span><\/p>\n

Article 145 of the CGI thus establishes accounting as an instrument of regulation and reliability. For the merchant, it is a universal language which structures the relationship with the administration, with customers and with financial partners.<\/span><\/p>\n

Auditia supports traders and entrepreneurs in setting up and monitoring their accounting, in compliance with article 145 of the CGI and Moroccan standards. Contact us to secure your legal obligations and transform your accounting into a real tool for managing your activity.<\/b><\/p>","protected":false},"excerpt":{"rendered":"

In Morocco, keeping regular accounts is not a simple management choice, it is a legal obligation for traders. Article 145 of the General Tax Code governs these obligations in order to guarantee the transparency of transactions, to protect third parties and to allow the tax administration to ensure the sincerity of [\u2026]<\/p>","protected":false},"author":1,"featured_media":2005,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21],"tags":[],"class_list":["post-2004","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"\nLes obligations comptables des commer\u00e7ants au Maroc : ce que dit l\u2019article 145 du CGI - Auditia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.auditia.ma\/en\/accounting-obligations-morocco-article-145-cgi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les obligations comptables des commer\u00e7ants au Maroc : ce que dit l\u2019article 145 du CGI - Auditia\" \/>\n<meta property=\"og:description\" content=\"Au Maroc, la tenue d\u2019une comptabilit\u00e9 r\u00e9guli\u00e8re ne rel\u00e8ve pas d\u2019un simple choix de gestion, c\u2019est une obligation l\u00e9gale pour les commer\u00e7ants. L\u2019article 145 du Code G\u00e9n\u00e9ral des Imp\u00f4ts encadre ces obligations afin de garantir la transparence des transactions, de prot\u00e9ger les tiers et de permettre \u00e0 l\u2019administration fiscale de s\u2019assurer de la sinc\u00e9rit\u00e9 des […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.auditia.ma\/en\/accounting-obligations-morocco-article-145-cgi\/\" \/>\n<meta property=\"og:site_name\" content=\"Auditia\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-23T16:16:16+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-28T15:52:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.auditia.ma\/wp-content\/uploads\/2025\/12\/argent-de-la-calculatrice-et-crayon-gros-plan-sur-un-arriere-plan-flou-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin-auditia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin-auditia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.auditia.ma\/obligations-comptables-maroc-article-145-cgi\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.auditia.ma\/obligations-comptables-maroc-article-145-cgi\/\"},\"author\":{\"name\":\"admin-auditia\",\"@id\":\"https:\/\/www.auditia.ma\/#\/schema\/person\/8e18b40d1af296ecdd8705841950f70a\"},\"headline\":\"Les obligations comptables des commer\u00e7ants au Maroc : ce que dit l\u2019article 145 du CGI\",\"datePublished\":\"2026-01-23T16:16:16+00:00\",\"dateModified\":\"2026-01-28T15:52:14+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.auditia.ma\/obligations-comptables-maroc-article-145-cgi\/\"},\"wordCount\":501,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.auditia.ma\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.auditia.ma\/obligations-comptables-maroc-article-145-cgi\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.auditia.ma\/wp-content\/uploads\/2025\/12\/argent-de-la-calculatrice-et-crayon-gros-plan-sur-un-arriere-plan-flou-scaled.jpg\",\"articleSection\":[\"Fiscalit\u00e9\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.auditia.ma\/obligations-comptables-maroc-article-145-cgi\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.auditia.ma\/obligations-comptables-maroc-article-145-cgi\/\",\"url\":\"https:\/\/www.auditia.ma\/obligations-comptables-maroc-article-145-cgi\/\",\"name\":\"Les obligations comptables des commer\u00e7ants au Maroc : ce que dit l\u2019article 145 du CGI - 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