VAT Management
Morocco 2026
VAT Declaration Tanger · Auto-Liquidation · Withholding at Source
Master the 2026 VAT reform: rate convergence, auto-liquidation, RAS 75%-100%, digital services. Monthly and quarterly electronic declarations filed on time by our OPCA-certified team.
This page is in English. Full VAT documentation available in French.
Version FrançaiseVAT Rate Convergence in 2026
Goal: two standard rates (10% and 20%) by 2026. Several products reach their target rate on 1 January 2026.
Reduced Rate
With deduction right
- Refined sugar (8% in 2024 → 9% in 2025 → 10% in 2026)
- Urban transport (buses, taxis, trams)
- Road transport of passengers and goods
Standard Rate
Default rate
- Electrical energy (excluding renewables)
- Electricity meter rental
- Domestic air and maritime transport
VAT Declaration — Deadlines & Procedures 2026
Monthly Regime
Turnover ≥ 1,000,000 MAD
- Filed before the 20th of the following month
- Simultaneous payment mandatory
- Electronic filing mandatory
Quarterly Regime
Turnover < 1,000,000 MAD (optional)
- Filed before the 20th of the month following the quarter
- Annual commitment
- Electronic filing mandatory
Non-Residents
B2C Digital Services
- Quarterly declaration since 2025
- Dedicated platform registration
- Client deemed domiciled in Morocco
VAT Auto-Liquidation
Article 125 quinquies CGI — Introduced by the 2024 Finance Law
How It Works
The VAT-registered client declares and pays the VAT themselves on purchases from suppliers outside the scope or exempt without deduction right. The client calculates the tax, pays it and simultaneously deducts it — net result: 0 MAD.
Exclusions
- Land purchases
- Agricultural products
2026 Obligation
Auto-liquidation becomes mandatory for industrial companies on scrap and recovered metal purchases.
Auto-Liquidation Example
A SARL purchases 100,000 MAD (excl. VAT) of goods from an exempt supplier (VAT 20%).
Tax neutrality respected — no amount to pay to the Treasury
VAT Withholding at Source (RAS)
Two mechanisms to combat fictitious invoices and the informal sector
Equipment & Works
Art. 117-V CGI
Clients must apply a 100% RAS if the supplier does not present a tax compliance certificate less than 6 months old.
RAS = 100%
Without tax compliance certificate
Service Providers
Cleaning, security, consulting, etc.
Withholding is 75% of the VAT amount for listed services, paid by public entities or private legal entities.
RAS 75%
With certificate
RAS 100%
Without certificate
VAT Sanctions and Obligations 2026
| Offence | Penalty | Legal Basis |
|---|---|---|
| No tax compliance certificate | RAS 100% | Art. 117-V CGI |
| Late deduction (> 1 year) | 15% penalty | Art. 741 CGI |
| Disposal of investment goods < 60 months | VAT adjustment | Art. 1503 CGI |
| Missing withholding report | Tax penalties | Art. 1713 CGI |
| Late VAT declaration | 2% per month + interest | Art. 208 CGI |
Our VAT Management Services in Tanger
VAT Declarations
Monthly and quarterly electronic declarations via Simpl-TVA. Data entry, verification, filing and payment within legal deadlines.
Auto-Liquidation & RAS
Auto-liquidation management, RAS calculation 75%-100%, detailed reports, tax credit refunds.
VAT Audit & Optimisation
Complete diagnostic of your VAT situation, deduction optimisation, VAT credit management, regulatory watch.
Frequently Asked Questions
1What are the new VAT rates in Morocco for 2026?
The 2026 VAT reform establishes two target rates: 10% (reduced) for urban transport, refined sugar, road transport of passengers and goods — and 20% (standard) for electrical energy (excluding renewables), electricity meter rental, and domestic air/maritime transport. Basic products (water, medicines, school supplies, canned sardines, powdered milk, household soap) are fully exempt.
2How does VAT auto-liquidation work (Article 125 quinquies CGI)?
Auto-liquidation allows a VAT-registered client to declare and pay the VAT themselves on purchases from suppliers outside the scope or exempt without deduction right. The client calculates the tax, pays it to the Treasury and simultaneously deducts it — net result: 0 MAD to pay. Exclusions: land purchases and agricultural products. This mechanism becomes mandatory in 2026 for industrial companies on scrap and recovered metals.
3What is VAT Withholding at Source (RAS) and what are the rates?
Two RAS mechanisms exist: (1) Equipment and works suppliers — 100% RAS if no tax compliance certificate less than 6 months old. (2) Service providers — 75% RAS with certificate, increased to 100% without certificate. The resulting tax credit is eligible for refund. Companies must attach a detailed withholding report to their VAT return.
4How often must I declare VAT in Morocco?
Monthly declaration is mandatory for companies with turnover above 1 million MAD — filed before the 20th of the following month. Quarterly declaration is available for companies with turnover below 1 million MAD, on option. Since 2025, electronic filing is mandatory for all companies via the Simpl-TVA platform. Non-resident digital services are declared quarterly.
Master the 2026 VAT Reform Today
Our OPCA-certified accounting firm in Tanger helps you comply with VAT declarations and optimise your tax management.