Morocco’s General Directorate of Taxes (DGI) has set July 31 as the deadline for several categories of taxpayers to submit tax declarations and make the required payments, reminding businesses and self-employed workers to complete their obligations through the country’s electronic tax platforms.
The deadline applies to legal entities and individuals with annual turnover exceeding MAD 2 million, self-employed professionals taxed under the real or simplified net income systems, auto-entrepreneurs, and value-added tax (VAT) taxpayers.
Businesses with turnover above MAD 2 million
The DGI said legal entities and individuals with annual turnover exceeding MAD 2 million, excluding VAT, must submit their second-quarter 2026 payment deadlines declaration through the SIMPL-Délais de paiement platform.
Any financial penalties due must be paid when the declaration is submitted.
The tax authority also requires overdue invoices to be certified before filing. For legal entities and individuals with annual turnover of at least MAD 50 million, excluding VAT, certification must be provided by a statutory auditor. Those below that threshold must obtain certification from a chartered or certified accountant.
The DGI stressed that taxpayers are required to submit the declaration and obtain the necessary certification even if they have no overdue invoices.
Withholding tax and VAT obligations
The DGI also reminded legal entities and self-employed professionals taxed under the real or simplified net income systems that are required to withhold income tax at source on remuneration covered by Article 15 bis of the General Tax Code to pay the withholding tax for June 2026 electronically through SIMPLIS or SIMPLIR.
Private companies and self-employed professionals that pay service fees to self-employed taxpayers holding a valid tax compliance certificate must also pay 75% of the VAT withheld at source for June 2026.
If no valid tax compliance certificate is provided, the withholding rate increases to 100%, according to the DGI.
Auto-entrepreneurs
Auto-entrepreneurs using the quarterly declaration system must submit their turnover declaration for the second quarter of 2026 and pay the corresponding tax by July 31.
Those using the monthly declaration system must instead declare their June 2026 turnover and pay the tax due by the same deadline.
Both declarations must be submitted using the designated forms available through Barid Al-Maghrib.
VAT taxpayers
The DGI also reminded VAT taxpayers to pay VAT withheld at source for June 2026 on supplies of equipment and works where customers failed to provide a valid tax compliance certificate.
The payment must be made electronically through SIMPL-TVA by July 31.
Taxpayers under the quarterly VAT declaration system must also file their turnover declaration for the second quarter of 2026 and pay the corresponding VAT by the same deadline.
Those under the monthly VAT system are required to declare their June 2026 turnover and pay the VAT due electronically through SIMPL-TVA.
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