Accounting relief is not permission to forget what happened. Law 114-13 relieves auto-entrepreneurs from the commercial bookkeeping in Article 19 of the Commercial Code. But declarations still depend on collections that must be reconstructable, and a shop with no margin or inventory record is flying blind.
A useful minimum file
- Chronological log of every collection.
- Invoices, receipts, credits and delivery evidence.
- Expenses separated for margin and cash analysis.
- Bank and payment-provider statements.
- Inventory movements where relevant.
- Annual totals by category and service client.
- Filings, receipts and Tax Administration/CNSS correspondence.
- Periodic backup in an independent location.
1. Understand the relief
The relief concerns normal Article 19 commercial accounting. It removes neither filings, contracts and sector rules nor the need to support an amount when questioned.
| What is lighter | What remains controlled |
|---|---|
| Article 19 commercial bookkeeping | collected turnover |
| company formalism | identity and documents issued |
| company-style accounts | margin, cash and commitments |
| heavy process | evidence requested by a customer or authority |
Do not call a spreadsheet statutory accounts. Describe it as an adapted operational and tax record.
2. Keep three simple logs
One file can work if it clearly separates the objects.
- Collections: date, client, category, invoice, channel, gross and withholding
- Expenses: date, supplier, purpose, amount, method and evidence
- Inventory: item, receipt, issue, correction, cost and reason
Expenses do not reduce the simplified base, but show whether the activity earns money. Inventory explains shortages, loss and purchases.
3. Close each month
A 45-minute routine beats an annual reconstruction.
- Number documents received and issued.
- Reconcile till, card and bank.
- Find duplicates and unmatched payments.
- Count sensitive items.
- Calculate category and client totals.
- Back up exports and evidence.
- Record exceptions to resolve.
Still close monthly when filing quarterly.
Simplified does not mean profitable
Tax applies to collections without deducting business costs from that base. Without expense and time records, the activity may pay tax while barely paying its owner.
4. Organise evidence
Use year/month folders, then sales, purchases, bank, filings and contracts. Name files with date, type and reference. Preserve readable originals and link corrections.
Restrict access to customer data, but maintain a reliable encrypted or controlled backup. Test a restoration before it is needed.
BelloPOS can form the trail for sales, payments and inventory passing through it. It does not automatically cover contracts, banks, outside purchases or filings; export and complete the file.
Mistakes to avoid
- Recording invoices only.
- Discarding expense evidence.
- Confusing expected till with physical cash.
- Correcting with no reason.
- Waiting for the declaration to reconcile.
- Keeping the only copy on a phone.
Frequently asked questions
Must I keep company accounts?
The law provides Article 19 bookkeeping relief, but other applicable obligations and evidence still need management.
Why record expenses if they do not reduce the base?
To understand margin, cash and viability, set prices and explain flows.
Is a spreadsheet enough?
It can suit a simple activity if complete, protected, backed up and reconciled; volume may warrant a tool.
How long should records be kept?
Apply the confirmed fiscal, contractual and sector periods for the case; do not delete from an old blog’s claim.
Is BelloPOS the entire accounting file?
No. It documents some operations and must be completed with all other sources and evidence.
What to take away
Use the relief to remain simple, not invisible: three logs, a monthly close and a file that finds every amount.
Sources
The figures and rules quoted above come from these pages, read on the date given in the article.
- Ministry of Justice, Law 114-13 on auto-entrepreneur status, read 31 August 2026
- Moroccan Tax Administration, 2026 General Tax Code
- Moroccan Tax Administration, 2026 auto-entrepreneur tax guide, read 31 August 2026
- Ministry of Justice, Commercial Code, read 30 August 2026
Keep a usable trail
Track sales, settlements and stock movements, then export them into the close file.
Read next
Other practical guides on the same subject:
- Declaring auto-entrepreneur turnover in Morocco: from collection to payment
- Auto-entrepreneur invoices in Morocco: fields, sequence and payment evidence
- Auto-entrepreneur bank accounts in Morocco: merchant duty and practical separation
- Auto-entrepreneur margin and net income in Morocco: avoiding imaginary profit