Taxes in Morocco: Alert on unpaid invoices before April 1, 2026

Taxpayers, legal entities or individuals, whose turnover excluding taxes is between 2 and 50 million dirhams, are now required to regularize their situation. This obligation concerns all invoices issued since January 1, 2025 that have not been paid within the legal deadlines.

For larger companies, exceeding the threshold of 50 million dirhams, the administrative requirements are tightening. The latter "remain required to file a quarterly declaration before the end of the month following the expiration of each quarter," specifies the Directorate General of Taxes (DGT) in its press release.

The declaration procedure is carried out exclusively electronically via the "SIMPL - Payment Deadlines" space. Note that the absence of unpaid invoices does not exempt companies from this process. The filing of the declaration must be accompanied by the spontaneous payment of any financial penalties due.

To facilitate this compliance, the DGT has posted a complete user guide and technical specifications on its official portal. These tools aim to support professionals in managing the electronic exchange of data and to ensure the transparency of commercial transactions within the Kingdom.