Practical guide · Business and justice

Filing annual accounts and financial statements in Morocco: online procedure

The Ministry of Justice has an electronic portal for filing financial statements. The company must first activate its membership with the competent court before filing online.

✓ Information checked on 23 August 2026

Casablanca Finance City, Morocco
Photo: AyourAchtouk / Wikimedia CommonsCC BY-SA 4.0. Image cropped and converted to WebP.

Quick answer

The portal’s official guide describes a two-stage process: account creation and activation, then a membership request to print, sign and submit to the competent court with the requested supporting documents. After the registry validates the account, the user can file financial statements, track validation, pay fees electronically and download the electronically signed filing certificate.

Portaldepotbilan.justice.gov.ma
AuthorityMinistry of Justice / registry
ResultElectronic certificate after validation and payment

What to check before you begin

The expression “filing the balance sheet” often refers, in this context, to legal filing of financial statements with the registry. The exact documents and deadlines nevertheless follow the law applicable to the company. For public limited companies, for example, legislation provides for filing financial statements and the auditor’s report within two months after their approval by the general meeting; for other forms, check the text applicable to them.

This guide focuses on the action to complete: understanding the procedure, preparing the right information and switching to the official portal at the appropriate time. e-services.ma remains a private, independent website and does not replace the public administration.

Requirements and preliminary checks

  • Be a company or representative concerned by filing financial statements.
  • Have an activated account and membership validated by the competent court.
  • Prepare the required statements and reports according to the company form and financial year concerned.

Documents and information to prepare

The list below is intended to help you prepare. If the official portal displays a different or more precise list for your situation, the official list takes precedence.

  • Membership application generated by the portal, signed and accompanied by the requested supporting documents.
  • Financial statements for the financial year.
  • Reports or additional documents required by company law and the company’s situation.
  • Commercial-register and company information.

How to complete the procedure: the steps

  1. Create an account on the portal and validate the email address through the link received.
  2. Complete the membership application, print it and sign it.
  3. Submit the membership application and supporting documents to the competent court for activation.
  4. Once the account is validated, file the financial statements and required documents online.
  5. After registry validation, pay the electronic fees, then download the filing certificate.

Fees, deadlines and information that may change

Fees are paid in the electronic process after filing validation, according to portal instructions. Fees charged by an accountant, fiduciary or adviser are not portal fees and must be distinguished.

Updated: This page was checked on August 23, 2026. Amounts, thresholds, deadlines and lists of required documents may be changed by the administration. Check the official summary before paying or submitting an application.

Common mistakes to avoid

  • Create the account without finalizing court membership.
  • Confusing tax filing of declarations with legal filing at the registry.
  • Upload the wrong financial year, company or version of a document.
  • Forget to retrieve the electronic certificate after validation and payment.

— dépôt bilan en ligne Maroc FAQ

Can financial statements be filed online in Morocco?

Yes. The Ministry of Justice offers an electronic filing portal with registry validation and an electronic certificate.

Do you need to go to court?

The current guide provides for an initial membership step: the printed and signed application and supporting documents are submitted to the competent court to activate the account.

What is the difference from a tax declaration?

Legal filing with the registry and tax obligations are two separate formalities, even though they use similar accounting data.

What supporting document is issued?

After validation and payment, the portal lets you download an electronically signed proof-of-filing certificate.

Official sources and transparency

Sources consulted to prepare this guide:

Last editorial review: 23 August 2026. If information on this page differs from the public portal, follow the most recent official information.