Industry · Liberal professions
Doctors, lawyers, architects: discreet, rigorous accounting.
Fees, practice overheads, withholding tax, social contributions: a liberal profession has its own accounting rules — and deserves the same discretion your own professional code imposes on your work.
Professional confidentiality cuts both ways: your patient or client files are none of our business — your figures are.
What we handle for a liberal professional
The standard file of a liberal profession.
Fewer documents than a retail business, but finer rules — particularly on fees and withholding.
Fee register
Receipts tracked day by day and reconciled with the bank: the basis of a liberal professional's result, kept properly.
Practice overheads
Rent, staff, equipment, training, travel: every deductible expense identified and evidenced — the ones you forget are tax paid for nothing.
Withholding tax
Fees paid by certain organisations are subject to withholding tax: we track it, credit it correctly and claim it in your annual return.
Professional IR & TVA
Returns according to your regime — RNR or RNS — and TVA (VAT) depending on the nature of your services: the rules vary by profession, and we apply yours.
Practice staff
Secretary, assistant, associates: payroll, CNSS and contracts, with the same rigour as everything else.
The company option
Practising through a company can become worthwhile depending on your income and your profession: we put numbers on the trade-off and handle the conversion if it makes sense.
Every profession has its own rules — professional body, code of conduct, invoicing, TVA. We have been applying those of doctors, lawyers, architects, notaries, consultants and allied health professionals for years.
Which tax regime for a liberal profession in Morocco?
As a sole practitioner, real net income (RNR) or, subject to revenue conditions, simplified net income (RNS): income tax applies to the profit — fees collected less evidenced deductible expenses. Practising through a company is possible for some professions and becomes attractive above a certain level of income: it's a calculation we redo with you as your figures change, not a dogma.
How does withholding tax on fees work?
Certain payers — in particular organisations paying fees to medical professionals or to third parties — withhold part of the tax at source when they settle. That withholding is not money lost: properly tracked and documented, it is credited against your annual tax. Poorly tracked, it quietly turns into double taxation. It's a point we check systematically when we take over a liberal-profession file.
What expenses can a liberal professional deduct?
All expenses incurred for the practice of the profession, evidenced by supporting documents: practice rent and running costs, salaries, equipment (depreciated according to its nature), documentation and training, business travel, contributions. The line with personal spending has to be clean — that's the first thing the tax authorities look at. We draw it properly from the outset.
Does a liberal professional have to charge TVA?
It depends on the profession and the nature of the services: some are subject to TVA, others are exempt by law. Getting it wrong in either direction is expensive — charging TVA that isn't due, or omitting TVA that is. We check the exact treatment applying to your profession and your services, with the legislation to hand, before your first invoice.
How it works
Light for you, complete on our side.
Your time is billable — the time spent on your accounts is not.
Taking over the file
Current regime, fee register, tax withheld, expenses: a full picture — often rich in forgotten tax credits to recover.
Monthly routine
Your fees and expense invoices reach us by WhatsApp or e-mail. We keep the register, reconcile the bank and track the withholdings.
Returns
TVA where applicable, IR deadlines: everything is e-filed on time, with the amounts announced in advance.
Annual accounts & trade-offs
Result, tax, credit for withholdings — and once a year, the question asked calmly: is your regime still the right one?
Pricing
From 1,000 MAD excl. tax per month.
Liberal-profession files often carry fewer documents than a retail business: many sit close to the entry-level fee. Written quote after the first conversation.
The accounts of your practice
Fees, expenses, withholdings, returns: the complete file of a liberal professional.
- Fee register
- Expenses & depreciation
- Withholding tax tracking
- IR & TVA returns according to regime
- Payroll for practice staff
- Annual sole trader / company trade-off
A practice with a large patient base generates more receipts to track than a niche practice.
Profession liable or exempt: the treatment differs, and so does the workload.
Secretarial support and associates add the payroll and CNSS side to the file.
A history of poorly tracked withholdings can be reconstructed — priced separately, and often profitable for you.
Who it's for
We already work with…
01
Medical professions
Doctors, dentists, allied health professionals: fees, withholdings, depreciable equipment.
02
Legal professions
Lawyers, notaries: handling client funds, professional conduct, faultless accounts.
03
Architects & engineers
Fees per project, subcontracting, timing gaps in payments: tracking that follows the sites.
04
Consultants & trainers
Corporate clients, possible withholdings, choice of status: the standard file for billed expertise.
Frequently asked questions
Liberal professions: your questions.
RNR or RNS: what's the difference for a liberal professional?
Both regimes tax the actual profit — fees less expenses — but simplified net income (RNS) lightens certain accounting obligations, subject to revenue conditions. The choice is made on your figures: we confirm it when we take over the file, then review it every year.
Has the tax withheld from me been lost?
Rarely — but often wrongly credited. When we take over a file, we reconstruct the tax withheld over the financial years concerned and claim it in the returns. It happens that a file "recovers" significant amounts this way.
Can I deduct my car, my phone, my home?
The professional share of those costs, yes — evidenced and reasonable; the personal share, no. The rule is simple to state and delicate to apply: we set defensible allocation keys with you, once and for all, rather than approximations that undermine the whole file.
Should I move to a professional company?
Above a certain level of income, a company can offer a more efficient framework — depending on your profession, your plans and the rules of your professional body. It's a trade-off you can put numbers on, not a fashion: we calculate it on your real figures and give you a clear answer, with the full cost of each option.
Is my duty of confidentiality compatible with outsourcing my accounts?
Yes: accounting covers your financial flows, never the content of your files — and the firm is itself bound by professional secrecy. Your fees are tracked without our needing any information covered by your professional code.
Going further
Related services.
STRACOMA
Let's talk about your project
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