Tax Authorities Crack Down on Fake Invoice Schemes in Morocco

Called "Name and Shame", this measure of the PLF2021 provides for the publication of the list of suppliers (with their tax identification number) who do not file tax returns and who do not carry out any effective activity, reports L’Économiste. This data will soon appear on the portal of the Directorate General of Taxes (DGI). The measure also concerns operators who have created companies whose main activity is to sell invoices for a commission.

These fake invoices allow the forgers to reduce the taxable profits and to unduly recover the VAT, resulting in a shortfall for the treasury. According to the same newspaper, the 2021 PLF intends to strengthen Article 146 of the General Tax Code on supporting documents for expenses. Among the penalties provided for by the code, there is a fine of 5,000 to 50,000 dirhams.

In case of recurrence occurring within a period of five years following the conviction to a fine, the person concerned pays a fine accompanied by a sentence of one to three months in prison.