The DGI Reminds of Key Deadlines to Meet Before July 31
The General Directorate of Taxes (DGI) has urged taxpayers to comply with various reporting and payment obligations due before July 31, 2026. These deadlines specifically pertain to businesses, professionals subject to net income regimes, self-employed individuals, and those liable for VAT.
The tax administration emphasizes that adhering to these deadlines is essential to avoid penalties stipulated by current regulations.
Payment Deadline Reporting for Large Enterprises
Companies with an annual turnover exceeding 2 million dirhams, excluding VAT, for an accounting year ending before January 1, 2026, must file their quarterly payment deadline report for the second quarter of 2026.
This procedure must be carried out solely through the SIMPL-Payment Deadlines professional portal accessible on the DGI website, alongside any applicable penalties that may need to be settled.
The DGI also reminds that the status of unpaid invoices must be certified by a statutory auditor when the annual turnover reaches at least 50 million dirhams, excluding VAT. Below this threshold, validation must be carried out by a certified accountant.
The administration clarifies that even in the absence of unpaid invoices, companies are still required to submit this declaration.
Withholding Taxes and Business Obligations
Businesses and individuals under the Real Net Result (RNR) or Simplified Net Result (RNS) regimes that have withheld taxes on remuneration paid to third parties must make the corresponding payment for June 2026.
This operation should be completed electronically through the SIMPL IS or SIMPL IR platforms.
Self-Employed Individuals Also Affected
Self-employed individuals who opted for the quarterly reporting regime must declare their revenue collected during the second quarter of 2026 and pay the corresponding tax before July 31 at Barid Al-Maghrib.
Self-employed individuals who chose the monthly reporting option are also required to declare their revenue for June and pay the due tax within the same deadlines.
VAT: Several Obligations to Fulfill
The DGI also highlights multiple deadlines concerning Value Added Tax (VAT).
Businesses that pay remuneration for certain services must remit the withheld VAT via SIMPL-VAT.
When the service provider presents a valid tax compliance certificate, withholding is set at 75% of the concerned VAT amount. In the absence of this document, the withholding rises to 100% of the tax.
VAT-registered clients must also remit the VAT withheld at source concerning specific suppliers of equipment and construction services who do not possess a tax compliance certificate issued within the last six months.
Monthly and Quarterly VAT Declarations
Finally, taxpayers under the quarterly VAT regime must submit the declaration for the second quarter of 2026 and simultaneously pay the owing tax.
Those subject to the monthly regime must declare transactions conducted during June 2026 and make the corresponding payment before the deadline set for July 31, 2026.
Through this reminder, the General Directorate of Taxes invites all relevant taxpayers to take their necessary actions within the deadlines to ensure compliance with the tax obligations established by the General Tax Code.
