Auto-entrepreneur regime
Auto-entrepreneur (AE) regime created in 2015 to formalize informal activity. Offers simplified status with flat discharge tax replacing IR + VAT + TP. Ideal for freelancers, craftsmen, beginner e-commerce.
Who is concerned
Individuals carrying out commercial, industrial, craft or service activity with annual turnover less than 500,000 MAD (commerce/industry) or 200,000 MAD (services).
Deadlines
Quarterly declaration and payment of turnover via portal 'autoentrepreneur.gov.ma' before 25th of month following quarter.
How it works
AE invoices without VAT (with 'VAT not applicable, article 293B' mention). Declares turnover quarterly and pays flat tax. Contributes to CNSS for retirement and AMO (5% of turnover). Regime combinable with salaried employment (under certain conditions).
2026 rates and scales
2026 rates on excl.-tax turnover: Commerce/industry: 0.5% · Services: 1% · Non-regulated liberal professions: 2%. CNSS: 5% of turnover (mandatory). Total ≈ 1.5% to 7% per activity.
Concrete example
Freelance developer with turnover 180,000 MAD/year (service). Flat tax = 180,000 × 1% = 1,800 MAD/year. CNSS contribution = 180,000 × 5% = 9,000 MAD/year. Total 10,800 MAD (6%), very advantageous vs normal IR regime (≈ 30,000-40,000 MAD).
Exemptions
Total exemption first 2 years of activity (tax only, not CNSS). Professional Tax emission exemption first 5 years. No VAT to collect (threshold not reached).
Declarative obligations
Registration in AE register (free, online). Quarterly turnover declaration. Compliant invoicing (numbering, VAT not applicable mention). Keep daily revenue book. CNSS mandatory.
Penalties for non-compliance
10% surcharge for late declaration. Turnover threshold exceedance: automatic switch to normal regime from 3rd fiscal year exceeding cap. De-registration for non-declaration 2 consecutive quarters.
Legal optimization tips
- Start as AE to benefit from 2-year exemption, then switch to SARL if growth
- Invoice 'incl. tax' even without VAT: client pays, you keep everything (competitive advantage)
- Anticipate threshold exceedance: stop sales in December if close to cap
- Combining AE + salaried job possible if coherent (no conflict of interest with employer)
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