In Morocco, Tax Authorities Turn Up the Heat

Time is running out for taxpayers. The General Tax Directorate (DGI) is stepping up warnings as the critical date of May 1, 2026 draws near. Those subject to the Value Added Tax (VAT) are on the front lines. Those operating under the monthly regime must declare their March turnover without fail, while those under the quarterly regime must settle the first quarter of the year by mandatory use of the "SIMPL-TVA" platform.

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The warning also applies to income tax for the 2026 fiscal year, targeting real net income or simplified regimes. Online filing on the "SIMPL-IR portal" requires rigor, particularly adding sales statements with the company’s common identifier or detailed breakdown of any rental income. "In case of zero or deficit results," the administration warns, providing an explanatory statement justifying the situation becomes mandatory under penalty of sanctions provided by law.

Self-employed workers are not exempt. Self-entrepreneurs who opted for quarterly frequency have until the end of April to file and pay first quarter 2026 tax, using the channels provided by Barid Al Maghrib. Meanwhile, tax authorities demand heightened vigilance on specific declarations: fees paid to third parties and compensation granted to non-residents must be tracked electronically within the same timeline.

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This series of announcements illustrates the definitive anchoring of digitalization within public services. By imposing these online procedures, the tax administration centralizes a multitude of regimes around a single common deadline. The end of April thus emerges as a crucial strategic period for all economic actors, required to comply online.