The 2026 Finance Law introduces major changes to VAT collection mechanisms: mandatory self-liquidation and strengthened withholding tax to combat fraudulent invoices.
VAT Self-Liquidation (Art. 125 quinquies CGI)
How It Works
The taxable customer declares and pays VAT themselves on purchases from out-of-scope suppliers or those exempt without deduction right.
Purchase of 100,000 MAD HT from an exempt supplier (VAT 20%)
VAT Collected
20,000 MAD
VAT Deductible
20,000 MAD
Net Result
0 MAD
Fiscal neutrality preserved — no amount to pay
New 2026 Obligation
Self-liquidation becomes mandatory for industrial companies on purchases of new waste and scrap metals.
Exclusions
- • Land purchases
- • Agricultural products
Withholding Tax (RAS) on VAT
Equipment & Works Suppliers
WHT on VAT without tax compliance certificate (< 6 months old)
Service Providers
With certificate
Without certificate
Cleaning, security, consulting, etc.
2026 Sanctions — Strengthened Controls
| Offense | Penalty | Reference |
|---|---|---|
| No tax compliance certificate | WHT 100% | Art. 117-V CGI |
| Late deduction (> 1 year) | 15% fine | Art. 741 CGI |
| Asset disposal < 60 months | VAT adjustment | Art. 1503 CGI |
| Missing WHT statement | Tax penalties | Art. 1713 CGI |
| Late VAT filing | 2%/month + interest | Art. 208 CGI |
Joint Liability Warning
Any financial or administrative manager, or beneficial owner, may be held jointly liable for unpaid tax, penalties and surcharges.
Secure Your VAT Compliance for 2026
Our chartered accounting firm ensures your VAT self-liquidation and WHT are correctly managed. Avoid costly penalties.