The General Directorate of Taxes (DGI) has reminded taxpayers that July 31, 2026 is the final deadline for completing several tax declarations and payments.
The deadline concerns various categories of taxpayers, including companies, individuals subject to the real net income (RNR) or simplified net income (RNS) regimes, self-employed entrepreneurs, and VAT taxpayers.
Companies and individuals who achieved a turnover exceeding 2 million Moroccan dirhams (MDH), excluding VAT, during an accounting period closed before January 1, 2026, are required to submit their quarterly payment deadline declaration for the second quarter of 2026 and pay, where applicable, the required financial penalties electronically through the DGI’s SIMPL-Délais de paiement platform.
The DGI specified that the statement of unpaid invoices beyond the legal deadlines must be certified by an auditor when annual turnover is equal to or above 50 million dirhams excluding VAT, and by a chartered accountant or approved accountant when annual turnover is below this threshold. This obligation remains applicable even when there are no unpaid invoices exceeding the deadlines.
The tax authority also recalled that companies and individuals subject to the RNR or RNS regimes, required to apply withholding tax on certain payments made to third parties, must electronically pay the withholding tax related to remuneration paid during June 2026 through the SIMPL IS or SIMPL IR online services.
Self-employed entrepreneurs who opted for quarterly tax declarations must submit their declared collected turnover for the second quarter of 2026 through Barid Al-Maghrib and pay the corresponding tax no later than July 31, 2026.
Those who opted for monthly declarations must submit their declaration of turnover collected during June 2026 and settle the related tax within the same deadline.
Regarding Value Added Tax (VAT), the DGI reminded taxpayers of several important obligations. Companies and individuals subject to the RNR or RNS regimes that pay fees for services provided by third parties must pay the VAT withholding tax applicable to June 2026 transactions electronically through SIMPL-TVA.
When the service provider submits a valid tax compliance certificate, the withholding rate is set at 75% of the VAT amount. In the absence of such a certificate, the withholding tax is increased to 100% of the VAT amount.
The DGI also reminded VAT taxpayers that they must pay VAT withheld at source on transactions carried out with suppliers of equipment and construction works who do not provide a tax compliance certificate issued by the tax administration within the previous six months.
Finally, VAT taxpayers under the quarterly declaration regime must submit their declaration of turnover achieved during the second quarter of 2026 and pay the corresponding VAT by July 31, 2026. Taxpayers under the monthly VAT regime must declare turnover generated during June 2026 and settle the related VAT within the same deadline.
The DGI urged all concerned taxpayers to comply with these deadlines in order to avoid penalties provided for under Moroccan tax regulations.
