The General Directorate of Taxes has reminded both corporate and individual taxpayers of the necessity to declare unpaid invoices issued starting January 1, 2025, within the legal deadlines.
The Directorate clarified in a statement that this regulation applies to those whose revenue exceeds 2 million dirhams and is equal to or less than 10 million dirhams, excluding value-added tax, for the fiscal year closing before January 1, 2025. These taxpayers are required to declare unpaid invoices within the specified timeframes.
Furthermore, the source indicated that those concerned are obligated to submit the declaration relating to the year 2025 before April 1, 2026, with the automatic payment of any penalties due to occur simultaneously with the declaration. This can be done via the SIMPL-Délais de paiement electronic services space available on the Directorate’s website.
The Directorate also pointed out that taxpayers with revenues ranging between more than 10 million dirhams and 50 million dirhams, excluding value-added tax, for the fiscal year closing before January 1, 2025, are similarly required to declare unpaid invoices within the same deadline and method.
Conversely, taxpayers with revenues exceeding 50 million dirhams, excluding value-added tax, for the fiscal year ending before January 1, 2026, must file quarterly declarations before the end of the month following the end of each quarter.
The General Directorate of Taxes emphasized that having no unpaid invoices within the legal deadlines does not exempt the concerned parties from submitting a declaration. It also noted that instructional guides, user manuals, and electronic data exchange attachments can be downloaded from its website to assist taxpayers in fulfilling this obligation.
