Selling online in Morocco means complying with three main laws: Law 31-08 on consumer protection, Law 09-08 on personal data and Law 53-05 on electronic contracts. Tax invoicing rules come on top. This guide summarises what these texts require of you, article by article, as of 10 November 2026.

This guide summarises official texts. It does not replace a lawyer's advice. For a specific case, refer to the full text, linked in each section. The texts are published in French and Arabic.

Law 31-08: protecting the consumer

Law 31-08 enacting consumer protection measures dates from 2011. Its chapter on distance contracts applies to anyone who offers a product by electronic means. Its provisions are mandatory: no contract can derogate from them (Article 44).

Inform before the sale

The product's essential characteristics, its origin and, where applicable, its expiry date (Article 3).
The total price, all taxes included, including the cost of compulsory services (Article 5).
Your identity and contact details: name, phone, email and postal address. If you are registered in the trade register, your registration number and the company's share capital. If you are subject to VAT, your tax identifier (Article 29).
Delivery lead times and costs, payment terms and the existence of the right of withdrawal (Article 29).
Accessible terms and conditions of sale from the home page, accepted by the customer before ordering (Article 30).

Under implementing Decree No. 2-12-503, the instructions for use are written at least in Arabic (Article 23). The mandatory label information is also in Arabic (Article 27).

Confirm after the sale

No later than delivery, the customer receives written confirmation of this information, or confirmation on a durable medium. It also includes the address for complaints, how to withdraw, after-sales service and guarantees (Article 32).

In a dispute, you must prove that you informed the customer, confirmed the information and met the deadlines (Article 34).

The right of withdrawal

Rule	Article
7 days to withdraw, with no reason and no penalty. Only return costs may remain payable by the customer	Article 36
30 days if you have not confirmed in writing the information in Articles 29 and 32	Article 36
The period runs from receipt of the product	Article 36
Refund of the full amount no later than 15 days after the withdrawal, failing which interest at the legal rate applies	Article 37

Unless the parties agree otherwise, the right of withdrawal does not apply (Article 38):

to services whose performance began, with the customer's agreement, before the end of the 7 days;
to products whose price depends on financial markets;
to goods made to the customer's specifications or clearly personalised;
to goods that cannot be sent back, or that deteriorate or perish quickly;
to audio, video and software recordings unsealed by the customer;
to newspapers, periodicals and magazines.

Fulfil the order

Unless otherwise agreed, the order is fulfilled within 30 days at most, from the day you confirmed receipt of the order (Article 39).
Above MAD 3,000, if delivery is not immediate, you state a delivery deadline in writing (Article 12; threshold set by Article 28 of Decree 2-12-503). After 7 days of delay, except in cases of force majeure, the customer can cancel without going to court, within the following 5 days. You then refund them within 7 days (Articles 13 and 14).
If the product is unavailable, the customer is informed and refunded no later than 15 days after paying (Article 40).
You are responsible for the proper performance of the contract, even when another provider carries it out (Article 26).
You issue an invoice, receipt or till ticket to the customer (Article 4).

Sales and the guarantee

Sales (soldes): the word "soldes" must be displayed. The old, crossed-out price cannot exceed the lowest price charged during the 30 days before the sale (Articles 53 and 54).
Legal guarantee: the guarantee against defects in the item sold applies to consumer sales. For movable goods, legal action must be brought within one year of delivery (Article 65).

A reform is in preparation. In April 2024, the Minister of Industry and Trade announced a bill amending Law 31-08 on online commerce, according to Le360. In March 2025, a parliamentary group tabled a proposal to extend the right of withdrawal, according to Hespress. In September 2025, the FNAC, a federation of consumer associations, reported that the bill was slow to be adopted, according to Hespress. As of 10 November 2026, this guide applies the text in force. It will be updated when a reform is adopted.

Law 09-08: protecting your customers' data

Law 09-08 governs the processing of personal data. Its application is overseen by the CNDP (National Commission for the Control of Personal Data Protection).

Consent: processing requires the person's consent. It is not required when processing is necessary to perform a contract, such as delivering an order (Article 4).
Information: at the time of collection, the person knows your identity, the purpose of the processing and their rights (Article 5).
The customer's rights: access to their data (Article 7), rectification within ten clear days, free of charge (Article 8), objection, and free objection to commercial marketing (Article 9).
Direct marketing: direct marketing by email, or by a technology of the same kind, is prohibited without prior consent (Article 10). There is only one exception: you collected the contact details directly from the customer, during a sale. Your offers then concern similar products, and the customer has a simple, free way to refuse, at collection and then with every message. This exception does not cover the contact details of Wasal buyers, which you did not collect yourself.
Declaration: a customer file must be declared to the CNDP before it is used. Some processing, such as processing involving the CIN number, requires prior authorisation (Article 12).
Security: you protect data against loss, disclosure or unauthorised access (Article 23).

On Wasal, the buyer information you see in an order's details is used to fulfil that order. Do not reuse it for your own campaigns: the buyer has not consented to it. Reusing it for other purposes requires prior authorisation from the CNDP (Article 12).

Law 53-05: the electronic contract

Law 53-05 on the electronic exchange of legal data added the rules for online contracts to the Code of Obligations and Contracts. Law 31-08 refers to it (Article 27).

The offer describes the product, the terms of sale and the ordering steps. It also states how to correct an input error and which languages are offered. Without these elements, it is merely an advertisement (Article 65-4).
The order is only valid if the customer could check the details and the total price before confirming. They must also be able to correct their errors (Article 65-5).
Acknowledgement of receipt: you confirm the order electronically, without undue delay (Article 65-5).
Evidence: an electronic document has the same evidential value as a paper one, if its author can be identified and its integrity is guaranteed (Article 417-1).

Invoicing: invoice and ICE

Law 31-08 requires you to give the customer an invoice or equivalent document (Article 4). Decree No. 2-12-503 (Article 25) sets its mandatory details: your identification, the product description, the date, the quantity, the price including tax, VAT where applicable and the payment method.
Since the 2016 finance law, the ICE (Common Business Identifier) appears on invoices and tax returns. This is Article 145-VIII of the General Tax Code. The DGI recalled it in its circular of 14 January 2016.

Your tax regime, VAT included, depends on your status. See Which legal status to sell online in Morocco? and Wasal Seller Taxation: VAT and Corporate Tax.

Prohibited products

In a dispute over intellectual property, the distance seller alone bears responsibility (Article 43 of Law 31-08). Selling a counterfeit therefore directly engages your liability.

Wasal adds its own bans, for example on certain electronic devices and cosmetics. The full list, and the penalties for counterfeiting, are in Prohibited products on Wasal.

Compliance checklist

01
Product listing: essential characteristics, origin, price including tax, delivery lead times.
02
Identity: your name, contact details and, depending on your status, trade register number, tax identifier and ICE.
03
Terms of sale: accessible, accepted before ordering, with the right of withdrawal.
04
Written confirmation of the order, no later than delivery.
05
Returns: refund within 15 days after a withdrawal.
06
Invoice with the mandatory details and your ICE.
07
Customer data: used for the order, declared to the CNDP if you keep your own file, never used for marketing without consent.

What Wasal handles

On Wasal, the product page, the ordering process and payment are provided by the platform. Wasal acts as an intermediary: the sale takes place between you and the buyer, and you remain responsible for your products and their compliance. See Understanding your intermediation contract.

Wasal's own return rules are in the Complete Return Policy.

Legal obligations of online sellers in Morocco