Debt Collection Morocco: A CFO's Legal and Procedural Map

Commercial debt recovery in Morocco is governed by the Dahir des Obligations et des Contrats (DOC) of 1913 for general civil obligations and the Code de Commerce (Loi n° 15-95 of 1996) for commercial transactions — the critical distinction for foreign creditors being Article 5 of the Code de Commerce, which sets a 5-year limitation period for obligations arising between merchants, overriding the 15-year general civil period of DOC Article 387. The primary recovery instrument is the injonction de payer (Articles 155–156 of the Code de Procédure Civile): the creditor files a requête with the president of the Tribunal de Commerce (in Casablanca, Rabat, Fès, Marrakech, Tanger, or Agadir), attaches the documentary evidence, and if the judge is satisfied the debt is certain, liquid, and due, an ordinance issues; the debtor has 10 days to oppose, and if no opposition is filed, the ordinance becomes a definitive enforceable title. Where assets are at risk, a saisie conservatoire (Articles 148–150 CPC) freezes bank accounts, inventory, or receivables on a pre-judgment basis within days. Morocco acceded to the 1958 New York Convention in 1959: foreign arbitral awards from ICC, LCIA, or SIAC enforce in Morocco under the Convention’s limited defences — materially faster than exequatur of a foreign court judgment. French and Spanish court judgments enforce via exequatur under bilateral conventions with Morocco; other foreign court judgments require reciprocity proof. A formal mise en demeure sent by registered post or bailiff under DOC Article 255 interrupts the 5-year commercial limitation clock — critical for any creditor approaching the 5-year deadline.

A Spanish agricultural equipment exporter has EUR 230,000 outstanding from a Casablanca-based distributor under a signed framework agreement — five invoices, oldest from March 2022, latest from November 2023, all in euros. The distributor acknowledged the balance in a signed statement of account in June 2023 but made no payments. Critical question: is the March 2022 invoice still within the 5-year commercial limitation? Analysis: Article 5, Code de Commerce — if the March 2022 invoice was due April 2022, limitation expires April 2027 — within window. The June 2023 signed statement of account (acknowledging all five invoices) likely interrupted the limitation period under DOC Article 381, restarting the clock from June 2023 for all invoices. Strategy: (1) File an injonction de payer immediately at the Tribunal de Commerce de Casablanca — evidence: framework agreement (translated into French), all five invoices with delivery documentation, and the June 2023 signed statement of account. (2) Simultaneously apply for a saisie conservatoire on the debtor’s Moroccan bank account — the 3-year delay with no payment provides the risk-to-collection threshold required. (3) The contract contains a Spanish law/ICC arbitration clause — consider filing ICC arbitration in parallel, as a New York Convention award enforces faster in Morocco than a Spanish court judgment via exequatur. (4) Documents filed in the Moroccan court must be in Arabic or French with certified translation — the signed framework agreement in Spanish requires sworn translation.

The Legal Architecture Behind Debt Collection in Morocco

Core instruments: (1) Dahir des Obligations et des Contrats (DOC) of 12 August 1913 — general civil and contractual obligations. (2) Code de Commerce, Loi n° 15-95 of 1 August 1996 — commercial contracts, merchants, commercial limitation. (3) Code de Procédure Civile — payment orders, attachments, ordinary civil actions. (4) Loi n° 32-10 — late-payment rules tied to Bank Al-Maghrib key rate. Morocco acceded to the New York Convention on arbitral awards in 1959.

Court Hierarchy and Recovery Procedures

Commercial disputes go to the Tribunaux de Commerce (Casablanca, Rabat, Fès, Marrakech, Tanger, Agadir). Appeals to Cour d'Appel de Commerce; final review at Cour de Cassation in Rabat. Three procedural routes: (1) Injonction de payer (Articles 155-156 CPC): creditor files requête; judge issues ordinance if debt is certain, liquid, and due; debtor has 10 days to oppose; no opposition = definitive enforceable title. (2) Saisie conservatoire (Articles 148-150 CPC): pre-judgment attachment of bank accounts, inventory, or receivables within days. (3) Ordinary civil or commercial action: for complex, disputed, or damage claims.

Limitation Periods: The Rule That Catches Foreign Creditors

Article 387 DOC: 15-year general civil limitation. Article 5 Code de Commerce: 5-year limitation for commercial obligations between merchants (B2B supply contracts). A formal mise en demeure under DOC Article 255 (served by registered post or bailiff) interrupts the commercial limitation period. Creditors sitting on 2021–2022 Moroccan invoices are in the final years of the 5-year commercial window.

Late Payment and Default Interest

Loi n° 32-10 introduced statutory default interest for late payment in commercial transactions, calculated on the Bank Al-Maghrib key policy rate plus a legislative premium. Contractual interest clauses are enforceable within general civil law limits. Morocco’s late-payment regime is less developed than EU Directive 2011/7/EU — EU-origin contracts with Moroccan counterparties should specify interest rate, currency, governing law, and an ICC/LCIA/SIAC arbitration clause.

Enforcing a Foreign Judgment: Exequatur

Moroccan courts verify: foreign court had jurisdiction; judgment is final and enforceable in country of origin; rights of defence respected; service was proper; judgment is not contrary to Moroccan public order; no conflicting Moroccan judgment. Bilateral conventions: France, Spain, Italy, Belgium, and several Arab states. French and Spanish judgments routinely granted exequatur. Foreign arbitral awards: New York Convention 1958 — Morocco joined 1959 — enforceable subject only to Article V narrow defences. Language: Arabic and French both accepted; other languages require certified translation. Documents from Hague Convention states: apostille (Morocco acceded 2016).

How does debt collection work in Morocco?

Formal mise en demeure by registered post or bailiff (interrupts limitation), then injonction de payer at the Tribunal de Commerce for written debts with certain, liquid amounts. Contested or complex claims: ordinary commercial litigation before Tribunal de Commerce. Article 5 Code de Commerce: 5-year commercial limitation — act well before this expires. Foreign arbitral awards enforce under New York Convention 1959; foreign court judgments via exequatur.

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