Moroccan tax authorities uncover fraud scheme involving auto-entrepreneur stamps

Moroccan tax authorities have launched a large-scale investigation into fraudulent invoices bearing the stamps of self-employed contractors (“Auto-entrepreneurs”), according to Hespress AR sources familiar with the matter.

The crackdown follows risk analysis and programming reports from the Directorate General of Taxes’ (DGI) investigation and data valuation department.

Authorities discovered that unique tax identification numbers (ICE) of auto-entrepreneurs were misused to justify fictitious expenses for goods and services. Investigators found that many of these self-employed individuals failed to declare their incomes within legal deadlines and did not pay the required taxes on their turnover.

Fraudulent Use of Stamps and Bank Accounts

Tax officials issued notices to auto-entrepreneurs to regularize their tax situations. However, investigations revealed that many were unaware their stamps had been exploited to generate fraudulent invoices with large sums, exceeding the annual tax-exempt thresholds—500,000 dirhams for trade, industry, and crafts, and 200,000 dirhams for service activities.

Reports indicate that certain businesses, particularly in construction and contracting, manipulated low-income workers—often from rural backgrounds with limited education—into registering as auto-entrepreneurs.

These individuals were lured with financial incentives and promises of subcontracting opportunities. They were then instructed to open bank accounts and receive checkbooks, which were later misused.

Misuse of Auto-Entrepreneur Checks in Business Fraud

Further investigations uncovered that company executives, primarily in the construction sector, used auto-entrepreneurs’ checkbooks in fraudulent schemes. Initially, these executives provided financial assistance of up to 30,000 dirhams to persuade individuals to register as self-employed professionals.

In return, they took control of their official stamps and issued thousands of fraudulent invoices.

Tax inspectors detected discrepancies in corporate tax filings, revealing the use of auto-entrepreneur stamps on fake invoices. Additionally, bank account audits of declared companies showed missing payment records for numerous alleged transactions.

The probe extended to the misuse of auto-entrepreneur checks, which were presented as guarantees to suppliers in exchange for goods and services.

Authorities are now intensifying efforts to track down those responsible, aiming to dismantle fraudulent networks exploiting Morocco’s self-employment tax system.