Investment guide · Setting up and running a company: institutional map

## Institutional map (who does what) • OMPIC: unique company identifier (ICE), commercial register (RC) and beneficial owners register (RBE). • Commercial registry office of the court of first instance: registration and amendments. • DGI: tax registration and filings (IF). • CNSS: employer and employee social security registration. ## Key institutional facts (thresholds and deadlines) • Common legal forms: SA (law 17-95) and SARL (law 5-96). • ICE = 15 positions: 9 (company) + 4 (establishments) + 2 (check digits), issued by OMPIC (official OMPIC page; example 123456789 0001 57). • RC is kept by the court registry; IF is issued by the DGI; the three identifiers are distinct. • RC amendments: filing within 1 month of the event (Code de commerce art. 50); false filing is punishable by 1 month to 1 year imprisonment and a MAD 1,000–50,000 fine (art. 64). • Beneficial owners (RBE): filing within 1 month of registration and within 1 month of any change (law 43-05 and décret 2.21.708). • Annual duties: at least one ordinary general meeting per year and within 6 months of year-end; statutory audit required for SARLs whose turnover exceeds MAD 50 million (law 5-96 art. 80). ## Official sources • RBE portal: https://rbe.ompic.ma/ • OMPIC (ICE): http://www.ompic.ma/fr/content/identifiant-commun-de-lentreprise