Morocco tax authority sets April 1 deadline for reporting unpaid invoices

Saturday 14 March 2026 - 12:45

The Direction Générale des Impôts has reminded businesses and individuals in Morocco of the obligation to declare unpaid invoices issued in 2025 before April 1, 2026.

The requirement applies to companies and self-employed individuals whose annual turnover ranged between 2 million and 50 million Moroccan dirhams (excluding tax) during a financial year that closed before January 1, 2025.

According to the tax authority, the declaration must include invoices issued during 2025 that were not paid within the legally established payment deadlines. The process must be completed through the “Payment Deadlines” electronic service available on the SIMPL portal managed by the DGI.

Officials also noted that any applicable financial penalty must be paid at the time the declaration is submitted.

The tax administration stressed that this reporting obligation remains mandatory even if no unpaid invoices exist, meaning companies must still submit a declaration confirming their situation.

Meanwhile, businesses with an annual turnover exceeding 50 million dirhams remain subject to a quarterly declaration system, in accordance with existing regulations governing payment deadlines.

Authorities say the measure aims to improve transparency in commercial transactions and ensure compliance with payment regulations within the Moroccan business environment.