{"id":3688,"date":"2021-09-10T14:06:34","date_gmt":"2021-09-10T12:06:34","guid":{"rendered":"https:\/\/pagelt.com\/lexisma\/?p=3688"},"modified":"2021-11-26T13:01:03","modified_gmt":"2021-11-26T12:01:03","slug":"loi-n-114-13-du-29-rabii-ii-1436-19-fevrier-2015-relative-au-statut-de-lauto-entrepreneur","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma\/loi-n-114-13-du-29-rabii-ii-1436-19-fevrier-2015-relative-au-statut-de-lauto-entrepreneur\/","title":{"rendered":"Loi n\u00b0 114\u201313 du 29 rabii II 1436 (19 f\u00e9vrier 2015) relative au statut de l’auto-entrepreneur"},"content":{"rendered":"\n

Retrouvez l\u2019int\u00e9gralit\u00e9 du texte dans sa version consolid\u00e9e et \u00e0 jour sur Lexis\u00ae MA<\/strong><\/strong> :<\/strong> Loi n\u00b0 114\u201313 du 29 rabii II 1436 (19 f\u00e9vrier 2015) relative au statut de l’auto-entrepreneur<\/strong><\/a><\/p>\n\n\n\n

T\u00e9l\u00e9chargez l’extrait en format PDF en cliquant <\/strong>ici.<\/strong><\/a><\/p>\n\n\n\n

Chapitre premier – Dispositions g\u00e9n\u00e9rales<\/strong><\/p>\n\n\n\n

Article 1er<\/strong>[1]
Au sens de la pr\u00e9sente loi, on entend par auto-entrepreneur. toute personne physique exer\u00e7ant, \u00e0 titre individuel, une activit\u00e9 industrielle, commerciale ou artisanale, ou prestataire de services, dont le chiffre d’affaires annuel encaiss\u00e9 ne d\u00e9passe pas :
– 500.000 dirhams pour les activit\u00e9s industrielles, commerciales et artisanales ;
– 200.000 dirhams pour les prestations de services.
La liste des activit\u00e9s industrielles, commerciales et artisanales et la liste des prestations de services sont fix\u00e9es par voie r\u00e9glementaire [2].<\/p>\n\n\n\n

Chapitre II – Les avantages de l’auto-entrepreneur<\/strong><\/p>\n\n\n\n

Article 2<\/strong>
L’auto-entrepreneur b\u00e9n\u00e9ficie des avantages suivants :
– un r\u00e9gime fiscal sp\u00e9cifique conform\u00e9ment aux dispositions du code g\u00e9n\u00e9ral des imp\u00f4ts [3] ;
– un r\u00e9gime de couverture sociale et m\u00e9dicale sp\u00e9cifique dont les conditions et les modalit\u00e9s de b\u00e9n\u00e9fice sont fix\u00e9es par une l\u00e9gislation particuli\u00e8re ;
la dispense de l’obligation pr\u00e9vue \u00e0 l’article 19 de la loi n\u00b0 15-95 formant code de commerce de tenir une comptabilit\u00e9 conform\u00e9ment \u00e0 la loi n\u00b0 9-88 relative aux obligations comptables des commer\u00e7ants ;
– la dispense de l’obligation de s’inscrire au registre du commerce.
L’auto-entrepreneur b\u00e9n\u00e9ficie du r\u00e9gime fiscal sp\u00e9cifique et de la couverture sociale et m\u00e9dicale susvis\u00e9s \u00e0 compter de la date de son inscription au registre national pr\u00e9vu \u00e0 l’article 5 de la pr\u00e9sente loi.<\/p>\n\n\n\n

Article 3<\/strong>
L’auto-entrepreneur exerce son activit\u00e9 dans un local \u00e0 usage professionnel, commercial, industriel ou artisanal, ou destin\u00e9 \u00e0 la prestation de service. En l’absence d’un local, l’auto-entrepreneur peut, toutefois, domicilier son activit\u00e9 dans sa r\u00e9sidence ou dans les locaux exploit\u00e9s en commun par plusieurs entreprises \u00e0 condition d’exercer ladite activit\u00e9 conform\u00e9ment aux dispositions l\u00e9gislatives et r\u00e9glementaires en vigueur et la l\u00e9gislation environnementale.<\/p>\n\n\n\n

Article 4<\/strong>
En aucun cas la r\u00e9sidence principale de l’auto-entrepreneur ne peut faire l’objet de saisie \u00e0 raison des dettes dont il est redevable li\u00e9es \u00e0 ladite activit\u00e9.<\/p>\n\n\n\n

Chapitre III – Les obligations de l’auto-entrepreneur<\/strong><\/p>\n\n\n\n

Article 5<\/strong>
Il est cr\u00e9\u00e9 un registre national d\u00e9nomm\u00e9 “registre national de l’auto-entrepreneur” lequel registre est tenu par l’organisme gestionnaire vis\u00e9 \u00e0 l’article 11 ci-dessous, qui g\u00e8re les op\u00e9rations aff\u00e9rentes audit registre conform\u00e9ment aux modalit\u00e9s fix\u00e9es par voie r\u00e9glementaire [4].<\/p>\n\n\n\n

Article 6<\/strong>
Pour b\u00e9n\u00e9ficier des avantages pr\u00e9vus au chapitre II de la pr\u00e9sente loi, tout auto-entrepreneur doit :
– d\u00e9poser aupr\u00e8s de l’organisme gestionnaire pr\u00e9cit\u00e9 une demande d’inscription au registre national de l’autoentrepreneur vis\u00e9 \u00e0 l’article 5 ci-dessus selon les modalit\u00e9s fix\u00e9es par voie r\u00e9glementaire [4], accompagn\u00e9e de la d\u00e9claration d’existence pr\u00e9vue \u00e0 l’article 148-V du code g\u00e9n\u00e9ral des imp\u00f4ts ;
– d\u00e9poser mensuellement ou trimestriellement, selon l’option choisie, les d\u00e9clarations du chiffre d’affaires encaiss\u00e9 aupr\u00e8s dudit organisme gestionnaire ou par tout proc\u00e9d\u00e9 \u00e9lectronique et verser en m\u00eame temps le montant de l’imp\u00f4t d\u00fb et de la cotisation sociale au titre du r\u00e9gime de couverture sociale et m\u00e9dicale vis\u00e9 \u00e0 l’article 2 ci-dessus, et dans les
m\u00eames formes.<\/p>\n\n\n\n

Article 7<\/strong>
L’auto-entrepreneur doit remplir les conditions requises pour l’exercice de ses activit\u00e9s conform\u00e9ment aux dispositions l\u00e9gislatives et r\u00e9glementaires en vigueur.
En outre, il est soumis dans l’exercice desdites activit\u00e9s aux mesures de protection du consommateur, aux r\u00e8gles d’hygi\u00e8ne et de s\u00e9curit\u00e9 publique conform\u00e9ment aux textes l\u00e9gislatifs et r\u00e9glementaires en vigueur.<\/p>\n\n\n\n

Article 8<\/strong>[5]
La radiation du registre national de l’auto-entrepreneur pr\u00e9vu \u00e0 l’article 5 ci-dessus s’effectue dans les cas ci-apr\u00e8s :
– \u00e0 la demande de l’auto-entrepreneur ;
– la non d\u00e9claration du chiffre d’affaires ou d\u00e9claration de chiffre d’affaires nul pendant une ann\u00e9e civile \u00e0 l’exclusion de l’ann\u00e9e de son inscription ou de sa r\u00e9inscription ;
– la transformation en statut de soci\u00e9t\u00e9 quelle que soit sa forme juridique ;
– d\u00e9cision judiciaire de radiation du registre national prononc\u00e9e \u00e0 l’encontre de l’auto-entrepreneur pour le non respect des textes l\u00e9gislatifs et r\u00e9glementaires en vigueur durant l’exercice de son activit\u00e9 telle que pr\u00e9vue dans les articles 3 et 7 susvis\u00e9s.
– le non versement de l’imp\u00f4t et de la cotisation sociale vis\u00e9s \u00e0 l’article 6 ci-dessus pendant une ann\u00e9e civile ;
– l’encaissement d’un chiffre d’affaires annuel pendant deux ann\u00e9es cons\u00e9cutives sup\u00e9rieur aux seuils fix\u00e9s \u00e0 l’article premier de la pr\u00e9sente loi.<\/p>\n\n\n\n

Article 9<\/strong>
Sous r\u00e9serve de la l\u00e9gislation relative \u00e0 la couverture sociale vis\u00e9e \u00e0 l’article 2 de la pr\u00e9sente loi, l’auto-entrepreneur ayant fait l’objet de radiation ne peut b\u00e9n\u00e9ficier du r\u00e9gime fiscal sp\u00e9cifique et de la couverture sociale et m\u00e9dicale pr\u00e9vus \u00e0 l’article 2 ci-dessus.
Toutefois, l’auto-entrepreneur demeure redevable du montant de l’imp\u00f4t d\u00fb et des cotisations sociales non vers\u00e9es avant sa radiation.<\/p>\n\n\n\n

Article 10<\/strong>
Apr\u00e8s sa radiation, l’auto-entrepreneur peut b\u00e9n\u00e9ficier d’une r\u00e9inscription \u00e0 condition de payer les montants dus au titre de l’imp\u00f4t et des cotisations sociales vis\u00e9s \u00e0 l’article 6 ci-dessus.<\/p>\n\n\n\n

Chapitre IV – De la gestion et de l’accompagnement<\/strong>
\u2026
Retrouvez l’int\u00e9gralit\u00e9 des textes cit\u00e9s sur Lexis\u00ae MA :<\/strong> https:\/\/www.lexisma.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Type : L\u00e9gislation
\nDroit d’origine : Maroc
\nNature : Loi
\nNum\u00e9ro : 114\u201313
\nDate : 19 f\u00e9vrier 2015
\nTh\u00e9matiques : Soci\u00e9t\u00e9s – G\u00e9n\u00e9ral ; Fiscalit\u00e9 des particuliers<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":""},"categories":[54],"tags":[],"class_list":["post-3688","post","type-post","status-publish","format-standard","hentry","category-extraits-lexis-ma"],"blocksy_meta":[],"yoast_head":"\nLoi n\u00b0 114\u201313 du 29 rabii II 1436 (19 f\u00e9vrier 2015) relative au statut de l'auto-entrepreneur - 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