Unpaid invoice or debt — Morocco: how to get paid

Steps to Recover a Sum Owed in Morocco

Recovering an unpaid invoice or debt in Morocco follows a structured escalation path governed primarily by the Code de Procédure Civile (CPC), approved by Dahir No. 1-74-447 of 28 September 1974, and by the Commercial Code (Law No. 15-95) as amended notably by Law No. 69-21 on payment deadlines (Official Bulletin, 15 June 2023). The process has two distinct phases: amicable recovery and judicial recovery.

1. Amicable reminder (relance amiable) — informal contact by phone, email or letter.
2. Formal notice (mise en demeure) — a legally binding demand letter that triggers statutory late-payment interest and formally constitutes the debtor in default.
3. Payment order petition (injonction de payer) — fast-track court order under Articles 155–165 CPC, issued without a contradictory hearing.
4. Ordinary proceedings on the merits — if the debtor files opposition or the debt is disputed.
5. Enforcement (exécution forcée) — bank garnishment, asset seizure or attachment of receivables once a final title is in hand.

An attorney (avocat inscrit au barreau) is required to file a petition before the Tribunal de Commerce or the Tribunal de Première Instance. Representation before courts of first instance in civil matters below 3,000 MAD may in principle be done in person, but in practice legal counsel is strongly advised.

Amicable Reminder (Relance Amiable)

The amicable phase of debt recovery in Morocco privileges negotiation before mobilising the courts. It is not a legal prerequisite for filing a payment order petition, but it is commercially prudent and provides key evidence of the debtor's bad faith if litigation becomes necessary.

Recommended steps

• Telephone or email reminder — sent as soon as the invoice falls due. Keep a written trace (screenshot, read receipt).
• First written reminder — sent by email with read receipt or standard letter, referencing the invoice number, due date and amount.
• Second written reminder — firmer tone, mentioning that a formal notice (mise en demeure) will follow within a set deadline (typically 7–15 days).
• Payment plan proposal — if the debtor acknowledges the debt but claims cash-flow difficulties, obtain a signed written acknowledgement of debt (reconnaissance de dette) and a repayment schedule. This document will be decisive in subsequent judicial proceedings.

Practical tip: Always document every exchange in writing. A signed acknowledgement of debt or an accepted invoice constitutes the written instrument required to access the fast-track injonction de payer procedure under Articles 155–165 CPC.

Formal Notice (Mise en Demeure)

The mise en demeure is a formal demand letter addressed to the debtor; it constitutes the necessary evidence for any subsequent legal recourse and officially triggers the deadline for action. Under Moroccan law, it is the document that places the debtor in official default.

What it must contain

• Full identification of both parties — name/corporate name, address, trade registry number (RC) if applicable.
• Precise description of the debt — invoice number(s), date(s), nature of the goods or services, contractual basis.
• Exact amount claimed — principal, plus any contractually agreed late-payment penalties.
• Reference to late-payment interest — under the framework established by Law No. 69-21 and confirmed by the DGI as of December 1, 2024, late-payment penalties are calculated using Bank Al-Maghrib's benchmark interest rate (2.5% for the first month of delay), plus 0.85% per additional month or partial month. These penalties accrue automatically without any prior formal demand being required.
• Clear deadline for payment — typically 8 to 15 days from receipt.
• Express warning — stating that failure to pay within the deadline will result in court proceedings without further notice.
• Date and signature of the creditor or their legal representative.

How to send it

• Recommended method: registered letter with acknowledgement of receipt (lettre recommandée avec accusé de réception — LRAR) sent via Barid Al-Maghrib. This creates irrefutable proof of receipt and date.
• Alternative: hand-delivered by a bailiff (huissier de justice) — more formal and more expensive, but optimal when court action is imminent.

Statutory payment deadlines under Law 69-21

Law No. 69-21, published in the Official Bulletin on 15 June 2023, applies to all private companies, public service delegates and public establishments that regularly carry out commercial transactions. Companies with an annual turnover of less than 2 million MAD (excl. VAT) are excluded. The law sets the following maximum payment deadlines:

Any contractual clause setting a payment deadline beyond 120 days (absent a sectoral derogation) is null and void by operation of law.

Judicial Procedure — The Injonction de Payer (Payment Order)

The injonction de payer in Morocco is governed by Articles 155 and following of the Code de Procédure Civile. It allows a creditor to obtain, on a simple petition and without any prior contradictory hearing, an order from the president of the competent court authorising recovery of the debt. This is the primary fast-track judicial tool available to creditors in Morocco.

Eligibility conditions (5 cumulative requirements)

The debt must be certain, liquid and due. It must arise from a contract or an undertaking and must be evidenced in writing: a contract, invoice, purchase order, account statement, or acknowledgement of debt.

In addition:

• The debt must not be time-barred or extinguished.
• The debtor must not be subject to insolvency proceedings (liquidation judiciaire).
• The claim must be undisputed in principle (the procedure is not designed for genuinely contested debts).

Competent courts and thresholds

The competent court depends on the nature of the claim and its amount. The Tribunal de Commerce has jurisdiction for commercial claims between merchants or companies, in particular for claims exceeding 20,000 MAD based on commercial instruments (bills of exchange, promissory notes) or authentic deeds, under Article 22 of Law 53-95 establishing commercial courts.

Important note on upcoming reform: The new Code de Procédure Civile reorganises the injonction de payer procedure under Article 233. Under this reform, the Tribunal de Première Instance will have jurisdiction for any claim above 5,000 MAD based on an authentic deed or acknowledgement of debt; commercial courts (Tribunaux de Commerce and specialised sections) will be competent when the claim, arising from a commercial operation (commercial instrument, authentic deed or acknowledgement of debt), exceeds 80,000 MAD. Check the status of this reform before filing.

Territorial jurisdiction: The competent territorial court is that of the debtor's domicile or the place of performance of the contract. In commercial matters, the creditor may also seize the court of the place of delivery of goods or performance of services.

Step-by-step procedure

1. Prepare the petition (requête) — drafted by the creditor's attorney, addressed to the president of the competent court, identifying the parties, the amount claimed, and the legal basis.
2. File the petition at the court registry (greffe) — the creditor files a requête (petition) with the president of the competent Tribunal de Première Instance or Tribunal de Commerce, attaching the original written instrument and supporting documents.
3. Ex parte examination by the president — the judge examines the file without a hearing. If satisfied, the judge issues a payment order (ordonnance d'injonction de payer) for the full amount claimed plus costs.
4. Service on the debtor — the order must be formally served on the debtor by a bailiff (huissier de justice). This step is critical: if the order is not served, it lapses. The creditor typically has 3 months to serve it.
5. Debtor's right of opposition — the debtor may file an opposition within a statutory period from service of the order. If the debtor opposes, the case is automatically converted into ordinary proceedings before the same tribunal. The opposition period is 15 days from notification of the order.
6. Enforcement (exécution forcée) — if no opposition is filed within the deadline, the creditor applies for the formule exécutoire to be affixed to the order, which then constitutes a full enforceable title. Enforcement measures include bank garnishment (saisie-arrêt), seizure of movable assets, and attachment of receivables.

Key rule on jurisdiction error: Any error in jurisdiction leads to rejection of the petition — and this rejection is not subject to any appeal (Article 158 CPC). Always verify the correct court before filing.

If the petition is rejected: the creditor retains the right to bring ordinary proceedings on the merits before the same court.

Ordinary proceedings (if the debt is disputed)

Proceedings before commercial courts often begin with a conciliation attempt, which is even mandatory in some matters. If conciliation fails or if the nature of the dispute requires it, the case is judged on its merits after an exchange of written submissions between the parties. The duration of legal proceedings can be relatively long, sometimes spanning one to three years, or even longer in case of appeal. Decisions of commercial courts are appealable before the Commercial Court of Appeal (or the commercial chamber of the Court of Appeal).

Enforcement mechanisms available

• Saisie-arrêt (bank garnishment or attachment of receivables from third parties)
• Saisie mobilière (seizure of the debtor's movable property)
• Saisie immobilière (forced sale of real property — reserved for significant amounts)
• Saisie sur salaire (wage garnishment — via the labour court)

Costs and Timelines

Injonction de payer — estimated timeline

Estimated costs

Official references and resources

• Ministry of Economy and Finance — Payment Deadlines Observatory: finances.gov.ma — Textes juridiques délais de paiement — contains the official text of Law 69-21 and related circulars.
• ICNL — Full text of the Moroccan Code de Procédure Civile (Dahir No. 1-74-447): icnl.org — Code de procédure civile
• Bank Al-Maghrib (current benchmark interest rate): bkam.ma
• Tribunaux de Commerce (list of courts): consult the Ministère de la Justice at justice.gov.ma

FAQ

Can I file an injonction de payer without a lawyer in Morocco?

The assistance of an attorney is required to file the injonction de payer petition. The requête is submitted to the court registry by the creditor's avocat, accompanied by the supporting documents. Attempting to file without legal representation will result in the petition being rejected. The only exception concerns very small civil claims (below 3,000 MAD at last resort before the Tribunal de Première Instance), where self-representation may technically be possible, but is inadvisable.

What happens if the debtor files an opposition?

If the debtor files an opposition within the statutory 15-day period from service of the order, the case is automatically converted into ordinary proceedings before the same tribunal. The court will then summon both parties, examine the merits of the dispute, and render a judgment. This turns a fast-track procedure into ordinary litigation, potentially taking one to three years. To avoid this, the injonction de payer should only be used for debts that are genuinely undisputed and well-documented.

Do late-payment interest penalties apply automatically, without a formal demand?

Under Law No. 32-10 (now superseded and reinforced by Law 69-21), late-payment penalties become due without any formality or reminder being required from the supplier. Late-payment interest is automatically calculated on the basis of Bank Al-Maghrib's benchmark rate, without any prior mise en demeure being required. However, sending a formal notice remains important as it establishes an irrefutable date for subsequent judicial proceedings and demonstrates the creditor's diligence.

What is the maximum payment deadline that can be agreed contractually in Morocco?

Law No. 69-21, published in the Official Bulletin on 15 June 2023, applies to all private companies, public service delegates and public establishments that regularly carry out commercial transactions, with companies having annual turnover below 2 million MAD (excl. VAT) being excluded. The law applies progressively by turnover bracket: it entered into force on 1 July 2023 for companies with turnover exceeding 50 million MAD, from 1 January 2024 for companies with turnover between 10 and 50 million MAD, and from 1 January 2025 for those with turnover between 2 and 10 million MAD. The general maximum payment deadline is 60 days from the invoice date, extendable by agreement up to a maximum of 120 days. Any contractual clause setting a deadline beyond 120 days (absent a sectoral derogation) is null and void by operation of law. Companies subject to the law that fail to comply face financial sanctions ranging from 5,000 to 250,000 MAD depending on their turnover.