Industry · Retail & e-commerce
Retail accounting, with no blind spots.
Shops, restaurants, cafés, online sellers: till, stock, TVA (VAT) and margins — a retail business has accounting rules of its own. We have been applying them since 1992, for retailers in Temara and across the region.
Free first conversation — bring your till figures and we'll tell you where you stand.
What we handle for a retail business
The five subjects that make up a retailer's accounts.
A shop lives day by day: its accounting has to keep the same rhythm.
The till
Daily takings, bank deposits, cash discrepancies: clean till records are the backbone of the file — and the first thing looked at in an audit.
Stock
Year-end inventory count, valuation, shrinkage: stock feeds straight into your result. We set the counting method with you, once and for all.
Retail TVA (VAT)
Rates applying to your products, input TVA on purchases and expenses, monthly or quarterly returns: retail TVA has to be run precisely — that's often where money is sitting idle.
Margins
Margin by product family, real mark-up, comparison over time: figures the accounts produce naturally when they are properly kept — and that change how you run the business.
Staff
Sales assistants, waiters, seasonal staff: payroll, CNSS, contracts and turnover handled cleanly — in a sector where social-security inspections are frequent.
The right tax regime
A company under IS, an individual under RNR or RNS, CPU for small retailers, auto-entrepreneur status: the regime is chosen on your real figures — and reviewed when they change.
Online sellers: platform payouts, cash on delivery, returns — your flows have their own quirks, and we deal with them. Describe your sales channel in the first conversation.
Which tax regime for a retailer in Morocco?
It all depends on size and legal form. As a company (SARL, SARL AU): IS, with full accounts — the most solid framework as soon as the business is established. As a sole trader: real net income (RNR) or simplified net income (RNS) depending on revenue, or the Contribution Professionnelle Unique (CPU) for eligible small retailers, which replaces several taxes with a single levy. And for a business just starting out, auto-entrepreneur status within the ceilings. The right choice is a calculation — that's what the first meeting is for.
How do you evidence your till takings?
Through daily, continuous recording of takings, backed by your receipts or your till system, with bank deposits that match. A poorly kept till is a retailer's first point of weakness in a tax audit — and the easiest to fix: we set up a till routine with you in a few days, and after that it runs itself.
Why is the annual stocktake not a formality?
Because your closing stock feeds directly into the calculation of your result: a sloppy stocktake means a wrong result — too much tax paid, or a reassessment later on. Once a year, at the close, we frame the count and the valuation with you; for the rest of the year, your stock lives its own life.
Does e-commerce change the accounting picture?
The obligations are the same — accounts, TVA, returns — but the flows differ: payouts from platforms or aggregators, cash on delivery, returns and refunds, logistics fees. The accounts have to reconcile these flows with the bank, line by line. It's a matter of method; we have already set it up for online sellers in the region.
How it works
Your shop, our routine.
A retailer has no time for paperwork: the routine has to be light on your side.
Free review
We look at where you stand: current regime, state of the till, TVA, staff. You leave with an honest picture — and a quote if you want to go further.
Setting up the routine
Till tracking, invoice flow, deadline calendar: a few days to put in place simple habits that hold up all year.
The monthly rhythm
You send us takings and invoices — a WhatsApp photo or a drop-off. We post them, file the TVA return, and tell you the amounts before each deadline.
Stocktake & annual accounts
Year end: a properly framed count, valuation, balance sheet and liasse fiscale filed on time — plus a read on your margins that serves you the following year.
Pricing
From 1,000 MAD excl. tax per month.
A retailer's fee depends mainly on the volume of receipts and invoices, the TVA regime and the headcount. Written quote after the free review.
The accounts of your retail business
Till, stock, TVA, payroll: a retailer's complete file, kept monthly.
- Till & takings tracking
- Posting of purchases / sales / bank
- TVA returns (SIMPL)
- Payroll & CNSS for sales staff
- Framed stocktake + annual accounts
- Margins by product family, on request
A neighbourhood shop and a high-turnover restaurant don't generate the same flow of documents.
Monthly above one million dirhams of revenue, quarterly below.
The number of employees and their turnover — frequent in the restaurant trade — weigh on the payroll side.
Several tills or shops multiply the flows to be reconciled.
Who it's for
We already work with…
01
Shops & stores
Clothing, food, equipment: classic retail, with a till and stock.
02
Cafés & restaurants
High till turnover, staff coming and going, raw materials: the three things to keep tightly under control.
03
Online sellers
Online sales, cash on delivery, marketplaces: modern flows, accounting that keeps up.
04
Trading & distribution
Buying and reselling, imports, wholesale and semi-wholesale: stock, margins and TVA to manage closely.
Frequently asked questions
Retailers: your questions.
What is the CPU, and are you entitled to it?
The Contribution Professionnelle Unique is a simplified regime for individuals running eligible small retail or craft businesses: a single levy replaces professional IR, with lighter obligations. Eligibility depends on revenue ceilings and on the nature of the activity — we check your case in a few minutes.
Does my shop have to file TVA every month?
Above one million dirhams of annual taxable revenue, the return is monthly; below that, the quarterly regime is possible. We place you on the right regime and handle the returns in either case.
I pay a lot of suppliers in cash — is that a problem?
Yes, potentially: Moroccan tax law caps the deductibility of cash payments above certain amounts. Large purchases settled in cash can therefore cost you deductions. We look at your payment channels and tell you exactly what to adjust.
Do I need an approved cash register?
What matters today is a reliable, continuous record of your takings, whatever the tool — till, software, bound ledger. The framework is changing with the move to digital; we put in place a method that stands up, and we warn you if the rules applying to your activity change.
Can I know my real margin per product?
By product family, yes — provided the accounts are kept at that level of detail and your purchases are properly categorised. It's a management option we switch on when asked: many retailers discover their instinct about "what makes money" was wrong.
Going further
Related services.
STRACOMA
Let's talk about your project
Call, WhatsApp or visit the firm in Temara — fast replies, free quote, English spoken.