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The General Directorate of Taxes has set April 1, 2026, as the final deadline for submitting annual tax declarations, urging taxpayers to adhere to this date to avoid penalties associated with late submissions.
In a statement, the Directorate indicated that this deadline applies to several categories, including qualified financial intermediaries, banks, and taxpayers responsible for paying or recording revenues from fixed-income financial investments. It also includes individuals subject to the unified professional contribution system.
This obligation extends to both individual and corporate entities that pay or make available returns on shares and participation stakes, as well as profits from non-resident companies and gambling enterprises subject to the social contribution for solidarity.
Moreover, the Directorate confirmed that companies subject to corporate tax, whether liable or exempt, are also required to file declarations within the specified timeframe, except for certain special cases related to non-resident companies lacking a presence in Morocco.
In this regard, the Directorate clarified that taxpayers with transactions exceeding two million dirhams but not exceeding ten million dirhams are required to declare invoices issued starting January 1, 2025, that have not been paid within the legal deadlines, before the April 1, 2026, deadline, along with the applicable penalties automatically and simultaneously with the declaration.
This measure also applies to businesses with transaction volumes between ten and fifty million dirhams, under the same conditions and deadlines, while companies with transaction volumes exceeding fifty million dirhams are obligated to declare on a quarterly basis.
The General Directorate of Taxes emphasized that the absence of unpaid invoices does not exempt taxpayers from the duty to declare, confirming that the process is to be conducted exclusively through the “SIMPL” digital platform, accessible via the official portal.
In conclusion, the Directorate called on all concerned parties to review the explanatory guides available on its website to facilitate the declaration process and ensure compliance with the relevant legal provisions.
