How long should you retain records? · Morocco

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

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Your questions, in practice · Morocco

How long must expense evidence be retained?

CGI article 211 requires accounting documents and evidence for 10 years. Keep invoices, payment data and calculations together in an accessible format.

How long should invoices and expense claims be kept?

CGI article 211 requires accounting documents and evidence for 10 years. Keep invoices, payment data and calculations together in an accessible format. Also retain attachments, approvals and calculations. A totals spreadsheet does not replace invoices.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.