The Moroccan General Directorate of Taxes (DGI) has announced that several categories of taxpayers must submit their declarations by November 2, 2026. This deadline applies to individuals and businesses with an annual turnover exceeding 2 million dirhams (MDH). According to the DGI, these taxpayers are required to submit their quarterly declaration of payment deadlines for the third quarter of 2026 and pay any applicable fines electronically through the "SIMPL-Payment Deadlines" professional space.
The DGI has specified that individuals and businesses with an annual turnover above 2 MDH, excluding value-added tax (VAT), for the financial year ending before January 1, 2026, must comply with this obligation. They must also provide a detailed statement of unpaid invoices, which must be certified by a chartered accountant or auditor if the annual turnover is equal to or greater than 50 MDH, or by an expert accountant or certified accountant if the turnover is below 50 MDH.
Non-resident providers of digital services in Morocco must also meet the November 2 deadline. They are required to submit a declaration of their turnover for the third quarter of 2026 and pay the corresponding tax without the right to deduction. The DGI has made a guide available to help these providers fulfill their obligations, which can be downloaded from the "Taxation on digital services" section of the DGI's website.
In addition to the above-mentioned taxpayers, those subject to VAT under the quarterly declaration regime must submit their declaration for the third quarter of 2026 and pay the corresponding tax via the "SIMPL-VAT" professional space. Those subject to VAT under the monthly declaration regime must submit their declaration for September 2026 and pay the corresponding tax by November 2, 2026.
The DGI has emphasized that it is providing support to taxpayers to help them meet their obligations. Taxpayers can access guides, specifications, and annexes related to electronic data exchange on the DGI's website. The authority has also set up a system for non-resident providers of digital services to keep a register of services provided, which must be made available to the administration upon request.
The DGI has stressed that failure to comply with these obligations may result in penalties. Taxpayers are advised to consult the DGI's website for more information on their specific obligations and to seek the advice of a tax professional if necessary. The authority is committed to supporting taxpayers in meeting their fiscal obligations.
The deadline of November 2, 2026, is a critical date for many Moroccan taxpayers. Those who fail to meet this deadline may face fines and other penalties. The DGI encourages taxpayers to plan ahead and seek professional advice to ensure they are meeting their obligations.
Key points
- The Moroccan tax authority has set November 2, 2026, as the deadline for several fiscal obligations.
- Taxpayers with an annual turnover exceeding 2 MDH must submit their quarterly declaration of payment deadlines.
- Non-resident providers of digital services in Morocco must also meet the November 2 deadline for submitting their declaration of turnover.
