“Sole trader” does not name one accounting regime. Classify the activity, turnover and tax framework first. A merchant is directed to Law 9-88 by article 19 of the Commercial Code; published relief exists under conditions, but none means “leave no trail.”
Four questions before choosing a record
- Does the activity confer merchant status?
- What is genuine annual turnover?
- Does the normal, simplified or natural-person relief apply?
- Which tax and VAT status appears in the DGI file?
- Does a sector rule add a chart or register?
- Which returns are actually open in the tax account?
1. Start with real status, not the everyday label
Buying for resale, industry and several habitual activities confer merchant status, among others. The Code then requires Law 9-88 accounting. A profession, agricultural activity, auto-entrepreneur or CPU taxpayer can follow different rules: do not copy this chapter automatically.
| Question | Control document |
|---|---|
| Activity nature | registration, articles or licence |
| Merchant status | Commercial Code and professional advice |
| Turnover | complete sales, not banking alone |
| Tax regime | certificate and DGI account |
| VAT | liability/option and frequency |
| Employees | affiliation and social filings |
One owner can face commercial, tax and social duties that overlap without sharing thresholds.
2. Understand the three published levels
The normal base keeps journal, ledger, inventory and complete statements. Law 44-03 raised the published simplified-model threshold to MAD 10 million. It also specifies super-simplified measures for natural persons other than insurance agents whose annual turnover does not exceed MAD 2 million.
| Framework | Main relief |
|---|---|
| Normal | five statements and full architecture |
| Simplified <= MAD 10m | balance sheet/CPC and simplified chart under conditions |
| Natural person <= MAD 2m | global daily cash receipts/payments and closing receivable/payable schedule permitted |
| Same MAD 2m case | ledger relief if trial balance can be made directly from journal |
These are the official published thresholds. Confirm current application, turnover calculation and any sector rules before changing methods.
3. Build the minimum evidence pack
Even a relieved framework must let a reviewer travel from the annual total to real transactions. A cash register cannot erase receivables, payables, transfers or stock.
- Number and date sales and purchases.
- Separate cash, card, transfer and platforms.
- File evidence by period and type.
- Track amounts due by customer and supplier.
- Reconcile bank and cash.
- Count stock and assets at closing.
- Retain accounting documents and evidence for the required period.
Accounting law specifies ten-year retention for accounting documents and source evidence. The Commercial Code also sets ten years for incoming correspondence and copies sent.
MAD 2 million is not a universal exemption
Published relief targets natural persons under conditions and specifies particular simplifications. It does not remove evidence, inventory, tax or activity-specific rules.
4. Connect records to returns
A tax return is not a second number manufactured beside the books. Sales, purchases, payroll, withholding and fixed assets must reconcile to accounting, then receive the treatment of the confirmed tax regime.
- Professional IR: result or base under the registered regime
- VAT: monthly or quarterly where the person is liable
- Withholding: according to relevant payments and parties
- Payroll: monthly withholding and annual filing if an employer
- Professional/local taxes: duties attaching to activity and location
Use the 2026 CGI and the live DGI account for current dates. A generic list cannot know an option, exemption, cessation or new registration.
5. Install a clean hand-off
Agree a monthly format before urgency: sales, tenders, purchases, bank, cash, stock, credits and explanations. Every export line needs a stable date and reference.
- Close cash days.
- Export without overwriting the prior month.
- Add sales outside the system.
- Attach external statements.
- List unresolved differences.
- Obtain delivery acknowledgement from the professional.
BelloPOS can structure the point-of-sale side of that hand-off. It does not classify the regime, keep the statutory ledger or submit returns.
Mistakes to avoid
- Assuming non-merchant status.
- Choosing from a threshold alone.
- Confusing collection and sale.
- Discarding evidence after entry.
- Missing closing liabilities.
- Copying another business’s calendar.
Frequently asked questions
Does every sole trader keep the same accounts?
No. Activity, merchant status, turnover, tax regime and sector rules determine the framework.
What is the published simplified-model threshold?
Published Law 44-03 states annual turnover at or below MAD 10 million for covered persons. Confirm current application to your file.
What does the MAD 2 million threshold do?
For certain natural persons other than insurance agents, the text permits global receipt/payment records and other specific relief.
How long are documents retained?
Accounting law specifies ten years for accounting records and source evidence; other documents may have their own rules.
Does POS software replace the records?
No. It may supply detailed transactions and closes to integrate into a validated accounting organisation.
What to take away
Choose the accounting level after classification. Even simplified records must link every total to an explainable transaction, source document, payment and return.
Sources
The figures and rules quoted above come from these pages, read on the date given in the article.
- Ministry of Justice, Commercial Code, read 30 August 2026
- Ministry of Economy and Finance, General Code of Accounting Standardisation, read 1 September 2026
- Ministry of Economy and Finance, Law 44-03 amending Accounting Obligations Law 9-88, read 1 September 2026
- Moroccan Tax Administration, 2026 General Tax Code
Make monthly sales exportable
Close and reconcile shop operations, then deliver them in a stable format with the other evidence.
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