There is no button turning the person into a company. The auto-entrepreneur is an individual; the SARL AU is a distinct legal person created through its own process. Transition means opening the new operator, lawfully assigning what needs to move, then closing the old framework cleanly.
Three workstreams
- Decision: tax, liability, cost, team and financing compared.
- Formation: name, articles, capital, office, filings and identifiers.
- Cutover: contracts, customers, account, invoices, inventory and assets.
- Compliance: licences and registrations under company identity.
- Data: opening balances, inventory and audit trail.
- AE closure: final declarations, debt and deregistration.
- Afterwards: company accounting, governance and deadlines.
1. Check that SARL AU solves the problem
A ceiling is not the only possible reason, and a company does not erase every risk.
| Question | AE | SARL AU |
|---|---|---|
| Person | individual operator | distinct legal person |
| Administration | simplified regime | company accounts and duties |
| Contract | signed personally | signed by company after formation |
| Money | separated individual flow | company assets and account |
| Team/ownership | poor fit for employee growth | evolves under company rules |
Have tax, accounting, cash and manager remuneration priced over twelve months.
2. Form before cutting over
Follow the current formation process and applicable DirectEntreprise file.
- Choose and secure the name.
- Draft adapted articles, not a blind template.
- Set office, capital, objects and management.
- Complete formation, notices and registrations.
- Obtain company identifiers and account.
- Verify sector licences.
- Set an operating start date.
Sign no invoice or contract under the SARL AU before it exists and the signer is authorised.
3. Build a transfer matrix
Every item has an owner and may require consent.
| Item | Treatment to document |
|---|---|
| Customer | new contract, amendment or consent |
| AE receivable | remains personal absent valid transfer |
| Inventory | count, valuation and transfer method |
| Equipment | sale, contribution or use arrangement |
| Lease | assignment, amendment or new lease |
| Licence | new approval or modification |
| Data | legal basis, notice and access |
An IT copy transfers no right by itself.
One activity, two clearly dated identities
Never let an AE quotation become a SARL AU invoice with no contractual basis or company payment enter the old account. Document every exception.
4. Execute and close
Before cutover, freeze an inventory and customer balances. On the chosen day open new sequences and payment methods, then test a full cycle. Keep old history read-only.
Complete final AE declarations, pay due amounts, request deregistration through the proper route and retain the certificate. Forming a company is itself a listed deregistration case.
BelloPOS can export catalogue and inventory and initialise the company on the validated date. It transfers no contract, values no contribution and performs no deregistration.
Mistakes to avoid
- Calling it automatic conversion.
- Invoicing before formation.
- Copying stock with no count.
- Forgetting lease or licence.
- Closing the account before final payments.
- Deregistering without archiving.
Frequently asked questions
Does the SARL AU continue the AE number?
No. It is a new legal person with its own identifiers and duties.
Do contracts transfer automatically?
No. Review clauses and obtain amendment, new contract or consent as required.
How does inventory move?
Count and value it, then have a professional select and document the legal and fiscal method.
When should AE deregistration occur?
Coordinate closure with formation and cutover under the Tax Administration guide and RNAE without interrupting duties.
Can BelloPOS history be retained?
Yes as read-only/archive where supported, but clearly separate entities, dates and new sequences.
What to take away
A sound migration forms the company first, transfers each item with evidence, cuts over on an explicit date and closes AE without erasing history.
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 auto-entrepreneur tax guide, read 31 August 2026
- Ministry of Justice, Company Law 5-96, read 30 August 2026
- OMPIC, Creation and business life, read 30 August 2026
- DirectEntreprise, official services, read 30 August 2026
A cutover, not a copy
After legal and accounting validation, export old status and initialise the new entity with evidenced balances.
Read next
Other practical guides on the same subject:
- Exceeding Morocco’s auto-entrepreneur ceiling: what to do in years one and two
- Deregistering an auto-entrepreneur in Morocco: stop operations without erasing obligations
- Create a SARL AU in Morocco: the sole member’s guide
- Morocco’s tax identifier: where to find it, what to check and what it does not prove