HIBAPRESS – MAP
The General Directorate of Taxes reminded legal and natural persons of the obligation to declare invoices issued starting January 1, 2025.
A statement from the Directorate explained, "The General Directorate of Taxes reminds legal and natural persons who have achieved a turnover exceeding two million dirhams and less than or equal to 10 million dirhams, excluding value-added tax, for the accounting year ending before January 1, 2025, of the obligation to declare invoices issued starting January 1, 2025, which have not been paid within the legal deadlines." The same source added that, in this context, the concerned persons must submit the declaration for the year 2025, before April 1, 2026, with the automatic payment at the same time as the declaration, of the amount of the financial penalty due, electronically via the professional space for electronic services (SIMPL-Délais de palement), which can be accessed through the electronic portal of the General Directorate of Taxes at the address www.tax.gov.ma. On the other hand, the Directorate reminded that taxpayers who have achieved a turnover exceeding 10 million dirhams and less than or equal to 50 million dirhams, excluding value-added tax, for the accounting year ending before January 1, 2025, are also obliged to declare unpaid invoices within the legal deadlines, within the same deadline and in the same manner mentioned above. However, individuals who have achieved a turnover exceeding 50 million dirhams, excluding value-added tax, for the accounting year ending before January 1, 2026, remain obliged to make quarterly declarations before the end of the month following the end of each quarter. It should be noted that the absence of unpaid invoices within the legal deadlines does not exempt those concerned from the obligation to submit a declaration. To ensure the accompaniment of the taxpayers in fulfilling this obligation, the detailed user guide, the specifications, and the electronic data exchange attachments can be downloaded via the electronic portal of the General Directorate of Taxes at the address: "www.tax.gov.ma" through the following path: Télé services SIMPL/Espace professionnels/SIMPL-Délais de paiement.
