Morocco VAT declarations calendar 2026: monthly vs quarterly

Monthly regime MANDATORY

All taxpayers with pre-tax revenue > MAD 1,000,000/year are MANDATORILY in monthly regime. No option.

Advantage: VAT credit refundable monthly (vs quarterly). Drawback: 12 declarations/year, high administrative burden.

Quarterly regime (option)

Available for revenue ≤ MAD 1,000,000/year, on option (otherwise monthly by default). Option expressed at the 1st declaration of the fiscal year (irrevocable for current year).

Advantage: only 4 declarations/year, administrative relief. Drawback: VAT credit recovered only quarterly (cash flow impact for exporters).

CPU self-employed case

Exempt from VAT declaration (flat regime). Quarterly payment on tax.gov.ma: 1 % of pre-tax revenue for services, 0.5 % for commerce.

Switch to standard SME regime if revenue exceeds CPU caps (MAD 500K services / 200K commerce) for 2 consecutive years.

Monthly regime — 12 deadlines 2026

January 2026: declaration by February 30. February: March 30. March: April 30. April: May 30. May: June 30. June: July 30. July: August 30. August: September 30. September: October 30. October: November 30. November: December 30. December 2026: January 30, 2027.

10 % automatic penalty beyond + late interest 0.75 %/month. Possible CMI card suspension if > 3 consecutive late filings.

Quarterly regime — 4 deadlines 2026

Q1 (Jan-Mar): declaration by April 30, 2026. Q2 (Apr-Jun): July 30. Q3 (Jul-Sep): October 30. Q4 (Oct-Dec): January 30, 2027.

Ideal for SME services < MAD 1M/year: only 4 declarations, savings of 8 declarations/year vs monthly regime.

Special cases (IS prepayments)

Companies under IS regime: 4 IS prepayments at same deadlines as quarterly VAT (April 30, July, October, January). Final settlement within 3 months following fiscal year close (generally before March 31, 2027 for years closing on 31/12/2026).

Synergy: quarterly VAT declaration + simultaneous IS prepayment = 1 tax.gov.ma visit instead of 2.

Debit method (default)

Collected VAT DUE at invoice issuance date (even if client hasn't paid yet). Advantage: accounting simplicity. Drawback: cash flow risk for companies with long payment terms (construction, B2B services).

Suited for: retail (immediate payment), e-commerce, restaurants.

Cash method (option)

Collected VAT DUE only at effective collection. Advantage: no VAT to advance if client is late paying. Drawback: more complex accounting tracking of collections vs invoices issued.

Suited for: B2B service providers, freelancers with large clients (Atos, Capgemini, banks), construction companies with long retention guarantees.

How to opt for cash method

Notify DGI at the 1st VAT declaration of the fiscal year (cash option checkbox on SIMPL-VAT). Option valid for entire year, tacitly renewed.

To switch from debit to cash: motivated request to regional tax director before December 31 of year N-1 for application in year N.

Step 1 — Login + period selection

tax.gov.ma > My space > Professionals > SIMPL-VAT. Authentication IF + password or biometric ID. Select period to declare (month or quarter).

Step 2 — Operations entry

'Collected VAT' tab: total pre-tax revenue + invoiced VAT (per rate: 20 %, 14 %, 10 %, 7 %). 'Deductible VAT' tab: total pre-tax purchases + recoverable VAT (per rate and per operation).

SIMPL-VAT allows CSV import from your accounting software (Sage, Cegid, Solde) for time savings if many operations.

Step 3 — Automatic balance calculation

SIMPL-VAT automatically calculates: VAT due = Collected VAT − Deductible VAT. If positive balance: to pay. If negative balance: VAT credit carryforward (or refundable on specific request).

Verification: compare with your manual calculation via accounting book. Difference > MAD 100 = anomaly to investigate.

Step 4 — Validation + payment

SMS OTP validation. Payment: CMI card (instant), bank transfer (24-48h), or automatic debit if you activated SEPA DGI option.

Payment deadline: same date as declaration (30th of following month). Tolerated 3-5 days but late interest applied.

Step 5 — Certificate download

PDF payment certificate downloadable immediately. Keep 4 years (DGI statute of limitations). Essential for: VAT refund, tax audit, company sale.