Formation · SARL AU
The single-shareholder SARL: a company, on your own.
The SARL AU gives a solo entrepreneur everything a company brings — separate assets, credibility, IS (corporate income tax), invoicing with TVA (VAT) — without needing a partner. It is the form most independents choose when they put their business on a proper footing.
A partner on the horizon? The SARL AU becomes a SARL through a simple share transfer or capital increase — no need to start over.
The SARL AU made clear
What defines the single-shareholder SARL.
Legally it is a SARL — with the adjustments that come with a one-person company.
A single shareholder
One person — an individual or a company — holds all the shares. You decide alone, with no meeting to call and no majority to assemble: decisions are simply recorded in the register.
Separate assets
As with any SARL, liability is limited to contributions. Your personal assets do not answer for the company's debts — the fundamental difference from trading in your own name.
Free capital
No legal minimum; cash contributions are blocked at the bank above 100,000 MAD, just as for the SARL.
Company taxation
IS, TVA depending on the activity, an annual liasse fiscale (the annual tax return pack): the SARL AU is taxed as a company — and lets you arbitrate between remuneration and dividends, which a sole-trader status does not.
Commercial credibility
RC trade register, tax ID, invoicing as a company: to work with businesses, public bodies or platforms, the SARL AU is the passport they expect.
Built to evolve
A partner joining, conversion into an ordinary SARL, sale of the business: the structure follows your plans without starting again from zero.
SARL AU and "SARL associé unique" mean the same thing: a SARL formed by a single person, governed by the same law as the ordinary SARL.
Why choose a SARL AU rather than stay in your own name?
Two reasons dominate every file we see. Protection: in your own name, a business debt can reach your personal assets; in a SARL AU, liability stops at your contributions. Credibility: a registered company, with an RC number and VAT invoicing, opens the doors to corporate clients, public tenders and bank credit. Against that, the cost: full accounts and company obligations — which is precisely what the firm takes off your hands from 1,000 MAD excl. tax/month.
SARL AU or auto-entrepreneur?
The auto-entrepreneur status is unbeatable for simplicity and cost as long as the activity stays modest and below the revenue ceilings that come with it. The SARL AU takes over when the activity becomes your real source of income: no ceiling, actual expenses deductible, a professional image, the ability to hire with confidence and to grow. Many of our clients have travelled in that order — AE to test, SARL AU to build. We help you pick the right moment to switch.
How do you pay yourself in a SARL AU?
Two channels, and you can combine them: manager's remuneration, taxed under IR like a salary, and dividends drawn from profits after IS. The right balance depends on your monthly needs, your social cover and the prevailing rates — it is a calculation, not a doctrine, and we redo it with you each year at the annual accounts.
What obligations once the SARL AU is formed?
The same as a SARL: accounts compliant with the CGNC, TVA returns according to your regime, IS instalments, the liasse fiscale within three months of year-end, and annual approval of the accounts — simplified, since you are the only one deciding. Nothing insurmountable: with us it is a standard accounting subscription.
How it works
Fast formation, simple decisions.
A single shareholder means fewer meetings and zero negotiation: the SARL AU is the quickest formation to scope.
Scoping (one meeting is enough)
Name, registered office, capital, corporate purpose: it is all decided with you alone. We take the chance to confirm that the SARL AU really is the right form — rather than the AE or the SARL.
Certificat négatif & articles
Reserving the name, sole-shareholder articles drafted to measure — shorter than a SARL's, but no less carefully written.
Complete formalities
Registration, business tax, tax ID, entry in the RC trade register, CNSS, publications: the same chain as any company, run by the firm.
Launch
File handed over, bank and e-filing services activated. You invoice as a company — and your accounting can start with us that very month.
Pricing
4,000 MAD excl. tax, turnkey.
The same published package as for the SARL — a single shareholder pays no more.
Set up your SARL AU
Your one-person company, registered and operational.
- Confirming the choice between AE, SARL AU and SARL
- Certificat négatif (OMPIC)
- Tailored sole-shareholder articles
- Registration · TP business tax · Tax ID
- Trade-register entry + CNSS
- Legal publications
OMPIC, registration duty, court registry, notices — paid to the authorities, itemised on the quote.
No premises yet? Domiciliation gives your company a legal address, on a separate subscription.
After formation, the bookkeeping subscription starts at 1,000 MAD excl. tax / month — same contact, no handover.
Who it's for
The SARL AU is the right choice if…
01
You're a consultant or service provider
Your clients are businesses that expect an invoice from a company: the SARL AU puts the relationship on a professional footing.
02
Your activity has outgrown the trial stage
The auto-entrepreneur ceilings are getting close, or the activity is becoming your main income: it is time to structure it.
03
You're taking measurable risks
Stock, equipment, contractual commitments: limited liability protects your family's assets.
04
You're building to last
Hiring, financing, maybe a partner one day: the SARL AU lays foundations that don't box you in.
Frequently asked questions
SARL AU: your questions.
What is the difference between a SARL and a SARL AU?
The number of shareholders — one for the SARL AU, two to fifty for the SARL — and the way decisions work, taken alone and recorded in the register instead of in general meetings. For the rest — limited liability, free capital, taxation under IS — the rules are the same.
Can the sole shareholder also be the manager?
Yes, and that is the most common set-up: you are both the sole shareholder and the manager. You can also appoint an outside manager if you would rather not run the company yourself.
Can a SARL AU be converted into a SARL?
Yes, very simply: a second shareholder joining — through a share transfer or a capital increase — turns the SARL AU into an ordinary SARL, with no new company to form. That is one of the great advantages of this form: it doesn't box you in.
Can one person own several SARL AUs?
In principle yes, subject to specific legal restrictions worth knowing before you multiply structures. If your project involves several companies, we structure the whole thing properly — sometimes one company with several activities beats two shells.
Does a SARL AU pay tax even without a profit?
After the exemption period that new companies enjoy, a minimum contribution calculated on operating income may be due even where there is no profit. That is one reason not to leave a company sitting dormant — and to close it properly if the project stops.
What does a SARL AU cost to run each year?
Mainly: the accounting (with us from 1,000 MAD excl. tax/month, returns and annual accounts included), the business tax once the initial exemption period ends, and the taxes tied to your actual activity. We draw up the full running budget with you before formation — so the decision is made in full knowledge of the facts.
Going further
Other forms & next steps.
STRACOMA
Let's talk about your project
Call, WhatsApp or visit the firm in Temara — fast replies, free quote, English spoken.