{"id":4225,"date":"2026-07-27T16:51:27","date_gmt":"2026-07-27T15:51:27","guid":{"rendered":"https:\/\/zawaya24.com\/en\/?p=4225"},"modified":"2026-07-27T16:51:27","modified_gmt":"2026-07-27T15:51:27","slug":"tax-declarations-due-before-moroccos-july-31-filing-deadline","status":"publish","type":"post","link":"https:\/\/zawaya24.com\/en\/tax-declarations-due-before-moroccos-july-31-filing-deadline\/","title":{"rendered":"Tax declarations due before Morocco’s July 31 filing deadline"},"content":{"rendered":"

The July 31 tax declarations<\/strong> deadline is approaching in Morocco, and the General Directorate of Taxes has reminded businesses, professionals, self-employed entrepreneurs, and VAT taxpayers to complete their tax obligations before the end of the month. The required declarations and related payments must mainly be submitted electronically through the SIMPL online platforms.<\/p>\n

The tax authority said the deadline applies to companies with annual turnover exceeding MAD 2 million, legal entities, and individuals whose income is determined under the Real Net Income or Simplified Net Income regimes. Self-employed entrepreneurs using monthly or quarterly filing schedules, as well as VAT taxpayers, are also required to meet their reporting obligations.<\/p>\n

Companies with turnover above MAD 2 million, excluding VAT, for a financial year closed before January 1, 2026, must submit their second-quarter 2026 payment terms declaration through the SIMPL Payment Terms service. Any applicable financial penalties must be paid at the same time.<\/p>\n

The General Directorate of Taxes also stressed that statements listing unpaid invoices must be certified by a statutory auditor when annual turnover reaches at least MAD 50 million excluding VAT. Below that threshold, certification must be provided by a certified public accountant or an approved accountant. The authority noted that companies without overdue invoices are still required to file the declaration and obtain the appropriate certification in accordance with tax regulations.<\/p>\n

Legal entities and taxpayers operating under the Real Net Income or Simplified Net Income regimes that are required to withhold tax on payments made to third parties must transfer the withholding tax relating to payments made in June 2026 before the July 31 deadline. These payments must be completed online through the SIMPL IS or SIMPL IR platforms.<\/p>\n

The tax authority also reminded taxpayers of VAT withholding obligations on certain services. When service providers hold a valid tax compliance certificate, the withholding rate is set at 75 percent of the VAT amount. Without the certificate, the withholding increases to 100 percent. Payments must be made through SIMPL VAT. VAT-registered clients must also remit withheld VAT on transactions involving suppliers of equipment and construction works that do not possess a tax compliance certificate issued within the previous six months.<\/p>\n

Self-employed entrepreneurs using the quarterly filing system must declare revenue collected during the second quarter of 2026 through Barid Al Maghrib and pay the corresponding tax before July 31. Those using monthly filing must declare revenue collected in June 2026 under the same procedure.<\/p>\n

Quarterly VAT taxpayers are also required to submit their second-quarter 2026 VAT return and pay the corresponding tax through SIMPL VAT before the deadline. Monthly VAT taxpayers must file their June 2026 turnover declaration and complete payment within the same period. Through this reminder, the tax administration urged taxpayers to complete their procedures in advance to comply with legal deadlines and avoid financial penalties.<\/p>\n","protected":false},"excerpt":{"rendered":"

The July 31 tax declarations deadline is approaching in Morocco, and the General Directorate of…<\/p>\n","protected":false},"author":1,"featured_media":4226,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[4133,2827,264,4131,4132],"class_list":["post-4225","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","tag-businesses","tag-dgi","tag-morocco","tag-taxes","tag-vat"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/zawaya24.com\/en\/wp-json\/wp\/v2\/posts\/4225","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zawaya24.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zawaya24.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zawaya24.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/zawaya24.com\/en\/wp-json\/wp\/v2\/comments?post=4225"}],"version-history":[{"count":1,"href":"https:\/\/zawaya24.com\/en\/wp-json\/wp\/v2\/posts\/4225\/revisions"}],"predecessor-version":[{"id":4227,"href":"https:\/\/zawaya24.com\/en\/wp-json\/wp\/v2\/posts\/4225\/revisions\/4227"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zawaya24.com\/en\/wp-json\/wp\/v2\/media\/4226"}],"wp:attachment":[{"href":"https:\/\/zawaya24.com\/en\/wp-json\/wp\/v2\/media?parent=4225"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zawaya24.com\/en\/wp-json\/wp\/v2\/categories?post=4225"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zawaya24.com\/en\/wp-json\/wp\/v2\/tags?post=4225"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}