The list of activities not eligible for auto-entrepreneur status includes :
- importing goods
- exporting goods
What many people translate as “a self-employed entrepreneur is not allowed to import and export”.
This is both true and false.
Difference between “activity” and “one-off operation”.
A company’s activity is its core business. Craft, commerce, etc.
As part of this activity, you may need to carry out one-off transactions “that contribute to the company’s object”, as the articles of association put it, i.e. that simply help you to carry out your activity.
For example, a craftsman may need to buy a machine abroad to practise his craft.
This is not prohibited by its status. Importing is a trade, a purchase for resale.
However, because of the limitations of his status, this operation will be rather complicated to carry out.
The difference between goods and services
Words are important.
If the legislator had wanted to prevent the export of services, he would have just written “export”.
And that’s relatively logical, because it’s very easy to export services without a portnet file or other formalities.
Importing goods or services
Imports of goods or services are paid for in foreign currency. If you don’t have any foreign currency (export account, convertible dirham account), you need to apply to the Foreign Exchange Office for authorisation to convert the dirhams needed to pay the invoice.
Export or convertible dirham accounts are also authorised by the Office des Changes for companies whose business is importing and exporting. So not to self-employed entrepreneurs.
Furthermore, in the case of imports, the importer, whether an individual, a company or a self-employed entrepreneur, must pay VAT and any customs duties.
All self-employed entrepreneurs pay VAT on the purchases they make; they simply do not have the right to deduct it. But they do pay it to the person from whom they buy, who collects it on behalf of the state.
In the case of an import, you have to pay it directly to the state. For a company, this is done via its VAT return. If you are a self-employed entrepreneur who does not file a VAT return, you must pay this VAT spontaneously.
In the case of goods, this is done at the time of customs clearance. In the case of services, there is no provision for this!
To sum up :
self-employed entrepreneurs are not prohibited from importing goods or services on a one-off basis, but it is very complicated.
Exporting services: how to comply with the law
The export of services is not subject to VAT, which is the advantage of all exports. So all you have to do is invoice, collect and repatriate the foreign currency received to a dirham account within three months.
The only difference with a conventional company is that, as an auto-entrepreneur, given the limitations of your status, you are not entitled to a convertible business account or an export account (PBX). You will therefore be obliged to convert all your foreign currency into dirhams, and the bank will take care of this when the invoice is cashed.
Given the Moroccan government’s need for foreign currency, as long as you comply with exchange regulations, i.e. convert all the foreign currency received into dirhams, you can export services.
If you export on a regular basis, it’s best to incorporate a Moroccan company, ideally a SARL d’AU, the lightest form. This will make your life easier and enable you to benefit from the advantages reserved for exporting companies.
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