This article was automatically translated from HIBAPRESS, the Arabic version:
Hibapress-Rabat
The Directorate General of Taxes reminds legal and physical persons having achieved a turnover greater than 10 million dirhams and less than or equal to 50 million dirhams, excluding value added tax, for the accounting financial year closed before January 1, 2024, the obligation to declare the invoices issued from January 1, 2024 which are not paid in legal deadlines.
To this end, these people are required to subscribe to the declaration of the year 2024 before April 1, 2025, electronically, and to spontaneously pay the amount of the financial fine.
In addition, it should be recalled that taxpayers having achieved a turnover greater than 50 million dirhams, excluding value added tax, in respect of the accounting financial year closed before January 1, 2025, remain subject to the obligation to declare quarterly before the end of the month following the flow of each quarter. In this regard, it is specified that the financial fine applies to all invoices issued from January 1, 2025, including those whose amount is less than or equal to 10,000 dirhams.
It should also be specified that the absence of unpaid invoices within the deadlines does not exercise the obligation to declare.
The specifications as well as the annexes exchanges of computerized data can be downloaded from the internet portal of the general tax management www.tax.gov.ma at the level of the section: TV Simpl/Professional space/Simpl-Department of payment.
Reference : Law No. 69-21 Amending Law No. 15-95 forming the Commercial Code and issuing transitional provisions specific to payment periods.
For any information or assistance request:
Please contact the DGI assistance center at simpl@tax.gov.ma
or by calling 05 37 27 37 27 (grouped lines).
