Morocco’s General Directorate of Taxes (DGI) is alerting companies and individuals to the requirement to declare invoices issued since January 1, 2025, that remain unpaid within legal deadlines, before April 1, 2026.

Legal entities and individuals with turnover exceeding 2 million dirhams (MDH) and up to 10 MDH, excluding VAT, for the fiscal year ended before January 1, 2025, must submit this declaration via the professional space “SIMPL-Payment Deadlines” on www.tax.gov.ma. They must simultaneously pay the due financial penalty electronically.

The same procedures and deadlines apply to those with turnover exceeding 10 MDH and up to 50 MDH, excluding VAT, for the same period.

Entities exceeding 50 MDH in turnover (excluding VAT) for the fiscal year ended before January 1, 2026, remain subject to quarterly declarations, due by the end of the following month for each quarter.

Key point: The declaration must be filed even if there are no unpaid invoices. Guides, terms of reference, and annexes are available on the DGI portal under “Téléservices SIMPL / Professional Space / SIMPL-Payment Deadlines.”

These measures aim to enhance tax compliance and avoid penalties. Taxpayers are urged to prepare in advance.