{"id":2765,"date":"2022-03-07T15:24:53","date_gmt":"2022-03-07T15:24:53","guid":{"rendered":"https:\/\/new.fiscallegalteam.com\/?p=2765"},"modified":"2023-05-20T13:15:08","modified_gmt":"2023-05-20T13:15:08","slug":"mutualiser-les-risques-de-votre-commerce-en-optant-pour-le-negoce-international","status":"publish","type":"post","link":"https:\/\/fiscallegalteam.com\/en\/mutualiser-les-risques-de-votre-commerce-en-optant-pour-le-negoce-international\/","title":{"rendered":"Pool the risks of your business by opting for international trading!"},"content":{"rendered":"
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What if you opted for triangular trade or international trading to pool the risks of your business?<\/strong><\/span><\/p>

Dear readers,<\/p>

In order to minimize inventory risks<\/strong><\/span> As a result, many investors are increasingly turning to triangular or international trade.<\/p>

International trading involves the acquisition by a resident trader, whether an individual or a legal entity duly registered in the Commercial Register. A good from a non-resident supplier for resale to a foreign customer at a profit. And without the said good being imported into Morocco.<\/p>

A legislative and regulatory framework has also been put in place to encourage this practice.<\/p>

Previously, this operation required authorization from the foreign exchange office. But with the globalization of economies, this activity has been liberalized<\/strong><\/span>.<\/p>

As a result, traders can now pay their non-resident suppliers well before collecting receivables from their non-resident customers.<\/p>

This incentive is only subject to a formal obligation: the existence of a profit margin (difference between selling price and cost)<\/span><\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Schematic illustration of International Trading<\/strong><\/span><\/p>

Suppose :<\/p>

  • X a foreign company,<\/span><\/strong><\/li>
  • Y a Moroccan company and<\/span><\/strong><\/li>
  • CF the end customer.<\/span><\/strong><\/li><\/ul>

    The Moroccan company (Y) wishes to export goods directly<\/strong><\/span> from the foreign company (X) to its end customer outside Morocco as part of a sale.<\/p>

    However, X will bill Y purchase of parts delivered direct<\/span><\/strong> on the country of the end customer.<\/p>

    Final payment will therefore be made between the end customer and Moroccan company Y.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    We are therefore dealing with two types of flow: a flow of money and a flow of goods.<\/strong><\/span><\/p>

    To do this, the retailer must be registered with the foreign exchange office and has an \"international trading\" foreign exchange account<\/span> .<\/p>

    Indeed, in accordance with article 17 of the General Instruction on Foreign Exchange Operations 2022 (IGOC)<\/strong>,
    \"... International traders wishing to settle invoices for the purchase of goods before repatriating the proceeds of resale are also required to register with the Foreign Exchange Office...\".<\/p>

    Article 83 of IGOC 2022 stipulates that \"banks are authorized to open an account for each currency in the name of the trader, dedicated exclusively to the management of international trading operations\".<\/strong>
    If you have any further questions on this subject, our legal and tax team will be happy to advise you in your best interests.<\/p>

    Faithfully yours,<\/p>

    Ilham Taha-Bouamri
    Chartered accountant and tax specialist<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

    Et si vous optez pour le commerce triangulaire ou n\u00e9goce international afin de mutualiser les risques de votre commerce ? Chers lecteurs, Afin de minimiser les risques de d\u00e9tention de stocks , plusieurs investisseurs ont de plus en plus recours au commerce triangulaire ou n\u00e9goce international. Le n\u00e9goce international consiste en […]<\/p>","protected":false},"author":2,"featured_media":2638,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34,3],"tags":[],"class_list":["post-2765","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accompagnement","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/posts\/2765","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/comments?post=2765"}],"version-history":[{"count":6,"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/posts\/2765\/revisions"}],"predecessor-version":[{"id":2796,"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/posts\/2765\/revisions\/2796"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/media\/2638"}],"wp:attachment":[{"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/media?parent=2765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/categories?post=2765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/tags?post=2765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}