Mandatory Defibrillator in Public Buildings in Morocco: Hotels, Malls, Businesses

The legal framework in Morocco: recommendation or obligation?

In Morocco, unlike countries such as France (where Law n°2018-527 made AED installation mandatory in certain public buildings from 2020), there is no law yet that systematically requires the presence of a defibrillator in all public-access establishments. However, several ministerial circulars and recommendations from the Direction du Médicament et de la Pharmacie (DMP) guide ERP managers towards mandatory equipping in specific sectors, particularly healthcare establishments, gyms, and fitness clubs. The Haut-Commissariat au Plan (HCP) and the Ministry of Health are engaged in a progressive approach to extending these obligations. While waiting for a national law, the civil liability of employers or ERP managers remains fully engaged if a preventable death occurs due to lack of equipment.

Priority sectors: where equipping is strongly recommended

The recommendation applies to any venue hosting more than 300 people simultaneously or exposed to a high risk of cardiac arrest (intense physical effort, elderly population). Here are the sectors where the presence of an AED is strongly recommended, and soon mandatory:

• 🏨 3–5 star hotels: hosting international and elderly guests, liability towards tourists.
• 🛍️ Shopping malls: daily flow of thousands of people, high-risk zones.
• 🏋️ Gyms and fitness clubs: intense cardiac effort, risk of arrhythmia.
• 🏫 Universities and higher education: campuses hosting thousands of students.
• 🏭 Industrial zones and factories: physical effort, stress, active male population.
• 🏟️ Stadiums and sports arenas: crowd concentrations during matches.
• ⛴️ Cruise ships and coastal resort hotels (Agadir, Tangier): far from urban SAMU.

Where to install the defibrillator in a public building? Placement rules

The placement of the AED is as important as the AED itself. Here are the golden rules recommended by resuscitation societies:

• Access time ≤ 3 minutes on foot from any point in the establishment.
• Mounting height between 1.0 m and 1.5 m from the ground for easy access by all.
• Standard green AED signage visible from 10 m in both directions of traffic.
• Anti-shock protective cabinet with dissuasive anti-theft sound alarm.
• Never in a locked room (storage rooms, closed offices): the AED must be accessible 24/7.

Tax depreciation and deductibility in Morocco

The purchase of a defibrillator constitutes a safety equipment investment fully depreciable from an accounting and tax perspective in Morocco. According to the rules of the Moroccan General Tax Code, safety and occupational risk prevention equipment can be depreciated over 3 to 5 years. For a company subject to corporate income tax (IS), the investment in a ZOLL AED Plus at 30,000 MAD excl. VAT represents a tax deduction of 6,000 to 10,000 MAD excl. VAT per year, depending on the depreciation rate applied. Consumables (electrodes and batteries) are deductible as operating expenses in the year of their acquisition. Consult your chartered accountant to validate the depreciation schedule appropriate for your legal structure.

• Safety equipment depreciable over 3 to 5 years under the Moroccan General Tax Code.
• Consumables (electrodes, batteries) deductible as operating expenses in the purchase year.
• MediUnit provides a detailed invoice and CE certificate for your accounting and tax file.

MediUnit ERP Pack: defibrillator, cabinet, signage, and compliance

MediUnit offers a turnkey package specifically designed for Moroccan ERP establishments (hotels, shopping malls, universities, industries) including: the defibrillator of your choice (IPAD NF1200, IPAD SP1, or ZOLL AED Plus) with its battery and adult electrodes, a metal wall cabinet with anti-intrusion sound alarm, bilingual regulatory signage (French/Arabic) conforming to international standards, a complete compliance file (detailed invoice, CE certificate, DMP authorization, technical datasheet), a practical on-site demonstration for your safety coordinators, and automatic alerts before consumable expiry dates. Request your personalized ERP quote within 24 hours.