Selling personal equipment to your own company in Morocco: documents and price

You are on both sides of the table. That is legal and common, and precisely why the price has to stand up without you.

By BelloCommerce

September 6, 2026

You already own a vehicle, a computer or tools, and your company needs them. Selling that equipment to it is perfectly legal, but you occupy both sides of the transaction: the price, and the price alone, will have to stand up without you. A comfortable, unjustified figure is the easiest anomaly to spot in any file.

A vehicle and professional equipment transferred to a company.

The essentials in five points

The transaction is lawful, provided it is documented as it would be with an unrelated buyer.
The price is justified by market value, not by what the asset cost you, nor by what suits you.
The VAT is lost: you sell as a private individual, you charge none, and the company deducts nothing.
The asset enters as a fixed asset and is depreciated over its remaining life, not that of a new one.
Payment must be traceable, or stay recorded as a debt to you until it happens.

1. Sale or contribution in kind: choosing the route

Two routes reach the same practical result, but they carry neither the same formalities nor the same consequences for you.

	Sale to the company	Contribution in kind
What you receive	A price, in cash or as a receivable	Shares in the company
When to use it	Company already formed, a one-off need	At formation, or on a capital increase
Formalities	Deed of sale and proof of payment	Contribution procedure, regulated valuation
Effect on cash	The company pays out, or owes you	No payment at all
What they share	The price must be justified	The value must be justified

The last line is the only one that really counts. Whichever route is taken, the valuation of the asset is the point on which the transaction will be examined, because it is the only place where your dual position can make itself felt.

2. Setting a price that stands up without you

The value to use is market value: what an independent buyer would pay today for this asset, in this condition. Neither the original purchase price nor a theoretical book value.

Look for comparable assets actually offered for sale, same condition, same age.
Keep the listings or valuations you consulted, with their dates.
Take the asset’s real condition into account, with mileage or wear as evidence.
Discard the extremes and take a median value, not the most favourable one.
Write two lines on how you arrived at that figure.
For a high-value asset, have it valued by a professional.

The fifth line is what makes the difference, and it costs two minutes. A price accompanied by three dated comparables is a position; the same price with no explanation is an assertion, and you made it on both sides.

3. VAT, lost on both sides

This is the same asymmetry as with costs incurred before formation, and it catches people out every time.

You sell as a private individual: A private individual does not charge VAT: your deed of sale will not carry any, and it should not.
So the company can deduct nothing: Without a compliant invoice carrying VAT, there is no right to deduct. The price paid is a gross cost to the business.
The VAT joins the entry cost: There is no VAT to isolate: the agreed amount forms the entire entry cost of the fixed asset, and therefore the depreciable base.
The consequence for the decision: Buying the same second-hand asset from a VAT-registered dealer can cost less net, deductible VAT included. That calculation is worth doing before deciding.

That last point is the only genuine economic judgement in the whole exercise. Transferring your own equipment avoids an immediate outlay, but if the asset was going to be replaced anyway, buying from a dealer recovers VAT that this route loses for good.

An over-generous price works against you

Overvaluing the asset looks advantageous: the company pays you more and depreciates a higher base. It is also the simplest anomaly to detect, because it can be checked in minutes against any second-hand guide. The gap against the market can be recharacterised, the corresponding depreciation charge rejected, and the transaction read as a benefit granted to the director rather than a sale. A documented market price raises none of these problems.

4. Documents and recording

The transaction is documented as though the two parties did not know each other. It is precisely because they do that the file has to be complete.

A written, dated deed of sale identifying the asset, the price and both parties.
The justification of the price, attached to the deed, with the comparables used.
Approval of the transaction by the competent body, since it concerns you personally.
Recording the asset as a fixed asset, at the agreed price, in the register.
A depreciation schedule over the remaining useful life, not that of a new asset.
Payment by a traceable means, or recognition of a debt owed to you.

The fifth line is a frequent and expensive error. A four-year-old vehicle is not depreciated over the life of a new one: the period used must reflect what remains to be used, otherwise the charge is overstated throughout.

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Mistakes to avoid

Using the original purchase price rather than current value.
Setting a round figure with no comparables behind it.
Depreciating a used asset over the life of a new one.
Expecting to deduct VAT that no invoice carries.
Not having a transaction that concerns you personally approved.
Paying cash with no trace, or never recognising the debt owed to you.

Frequently asked questions

Can I sell my own equipment to my company?

Yes, the transaction is lawful and common. It requires a written deed, a price justified by market value, and approval by the competent body since it concerns you personally.

How should the price be set?

By reference to what an independent buyer would pay today for a comparable asset in the same condition. Keep three dated comparables and write two lines on how you reached the figure.

Can the company recover the VAT?

No. You sell as a private individual and charge no VAT; with no invoice carrying any, there is no right to deduct. The agreed price forms the entire entry cost of the asset.

Over what period should the asset be depreciated?

Over its remaining useful life, assessed from its condition and age, not over the period applying to a new asset of the same category.

Does payment have to be immediate?

No. The company can remain in your debt, with the liability on its books until settlement. What matters is that the transaction is traced and that the payment, when it happens, is traced too.

What to take away

Treat the sale as if the buyer were a stranger: a written deed, a price backed by dated comparables, formal approval, entry as a fixed asset at the agreed price, and depreciation over the remaining life. The VAT is lost on this route — that is the price of simplicity, and it deserves comparing against an ordinary purchase before you decide.