Question 1

When should VAT be declared in Morocco?

Accepted Answer

VAT must be declared before the 20th of each month for the previous month (monthly regime) or quarterly if revenue is below 1 million MAD.

Question 2

What are the penalties for late tax return filing?

Accepted Answer

Late filing results in a 15% surcharge on the amount due, plus 0.5% per additional month of delay.

Question 3

When should Corporate Tax be declared in Morocco?

Accepted Answer

The annual Corporate Tax return must be filed before March 31 of the following year. Quarterly installments are due on April 30, June 30, September 30, and December 31.

Question 4

Can tax returns be delegated?

Accepted Answer

Yes, you can entrust all your tax returns to a chartered accountant who will prepare and submit them on your behalf.

Question 5

What are the main taxes for a company in Morocco?

Accepted Answer

The main taxes are: Corporate Tax (IS), VAT (Value Added Tax), Income Tax (IR) for employees, and business tax.

Tax Returns

VAT

Corporate Tax (IS)

Income Tax on Salaries

Business Tax

Complete delegation of your tax returns