Morocco Return Assembly — Filing Package Orchestrator (assemblage de la déclaration marocaine)

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

What this file is

This is the final orchestrator for a Morocco-resident self-employed person (travailleur indépendant / auto-entrepreneur). It assembles and sequences the filing package — it computes nothing. Every figure originates upstream; this file decides which declaration applies for the confirmed regime, what attaches, when each filing and payment is due, and how to submit through the SIMPL teleservice.

The tax authority is the Direction Générale des Impôts (DGI), which operates the SIMPL online portal (simpl.tax.gov.ma). Social cover runs through the Caisse Nationale de Sécurité Sociale (CNSS) and the Assurance Maladie Obligatoire (AMO). Auto-entrepreneur flat-tax turnover is declared through the dedicated national auto-entrepreneur platform (Barid Cash / rc-auto.gov.ma) rather than SIMPL.

Reply in the user's language (French or English). Native French terms appear throughout so the package reads naturally for a Moroccan reviewer.

This file assumes ma-freelance-intake has already run and the regime is confirmed. If the regime is still open, route back to intake before assembling.

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Inputs consumed

Collect these from the upstream skills before assembling. Do not re-interrogate anything the intake already settled.

Input	Source skill	Used for
Residency, activity type (commerciale/artisanale vs services/profession libérale), confirmed regime	ma-freelance-intake	Routing the declaration
Annual turnover (chiffre d'affaires) in MAD	intake / regime skill	Band checks, ceiling-breach flag
ICE, RC number, identifiant fiscal (IF)	intake	All DGI / SIMPL filings
Flat-tax turnover figure (1% commercial / 2% services)	ma-auto-entrepreneur	Auto-entrepreneur quarterly declaration
CPU liability figure	ma-cpu	CPU annual declaration
Net profit (résultat net) under RNR or RNS	morocco-professional-income-tax	IR déclaration du revenu global
TVA output/input position, declaration frequency	morocco-vat	TVA returns (if registered)
CNSS / AMO registration status and contribution figures	ma-social-contributions	CNSS filing
SIMPL / platform credentials	intake	Submission

If a content skill did not run or returned no validated output, note the gap in the reviewer brief and continue with available data rather than halting.

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Which declaration by regime

Pick exactly one income-tax track per the regime confirmed at intake. Never file two income-tax declarations for the same activity.

Auto-entrepreneur (within 500,000 MAD commercial / 200,000 MAD services)

• Declaration: the auto-entrepreneur turnover declaration, filed quarterly on the national auto-entrepreneur platform (not SIMPL). Flat tax on declared turnover (1% commercial/industriel/artisanal, 2% services); the figure comes from ma-auto-entrepreneur.
• TVA: none on the flat-tax turnover — auto-entrepreneurs sit outside the TVA regime.
• Social: CNSS/AMO via ma-social-contributions.
• A nil quarter is still declared — file zero, do not skip.

CPU — contribution professionnelle unique (CPU band, up to 2,000,000 MAD commercial / 500,000 MAD services)

• Declaration: the CPU annual declaration, filed via SIMPL. The CPU bundles IR plus the professional levy into a single annual figure produced by ma-cpu.
• TVA: TVA return(s) via morocco-vat if registered (CPU does not by itself remove TVA obligations).
• Social: CNSS/AMO via ma-social-contributions.

RNR / RNS — résultat net réel / résultat net simplifié (above the ceilings, or by election)

• Declaration: the IR déclaration annuelle du revenu global, filed via SIMPL, reporting the résultat net (full books under RNR; simplified books under RNS) from morocco-professional-income-tax.
• TVA: TVA return(s) via morocco-vat — TVA applies by default for activities above the registration threshold.
• Social: CNSS/AMO via ma-social-contributions.

Ceiling breach mid-year — flag prominently. The taxpayer moves up a regime (auto-entrepreneur → CPU/RNS → RNR); the reviewer sets the effective date and which declaration covers which period. Do not silently apply a single regime to the whole year.

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Filing & payment calendar

All SIMPL filings are electronic; payment is electronic (télépaiement) at filing. Auto-entrepreneur turnover is filed on its own platform. Dates below are the standard 2026 expectations — confirm each against the DGI before filing, as deadlines shift.

Filing	Regime	Frequency	Deadline	Source skill
Auto-entrepreneur turnover declaration	Auto-entrepreneur	Quarterly	Within the month following each quarter-end	ma-auto-entrepreneur
CPU annual declaration	CPU	Annual	Per the CPU calendar (typically by 1 March of the following year) — confirm	ma-cpu
IR déclaration du revenu global	RNR / RNS	Annual	By ~1 May of the year following the tax year (résultat net)	morocco-professional-income-tax
TVA declaration — monthly	TVA-registered (larger turnover)	Monthly	By the 20th of the following month (télédéclaration)	morocco-vat
TVA declaration — quarterly	TVA-registered (smaller turnover)	Quarterly	By the 20th of the month following the quarter	morocco-vat
CNSS / AMO contributions	All regimes	Per CNSS schedule	Per CNSS rules — confirm cadence	ma-social-contributions

TVA frequency is set by turnover, not by income-tax regime — morocco-vat decides monthly vs quarterly. Do not infer it here.

IR deadline flag. The résultat net IR déclaration du revenu global is generally due by 1 May; the precise 2026 date and any electronic-filing extension must be confirmed on the DGI portal before relying on it.

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SIMPL submission

1. Account / platform. For CPU and IR (RNR/RNS), log in to SIMPL (simpl.tax.gov.ma) using the identifiant fiscal (IF) and SIMPL credentials. For auto-entrepreneur, use the national auto-entrepreneur platform instead — these are separate systems.
2. Select the correct form — one income-tax declaration only (auto-entrepreneur turnover or CPU or IR revenu global), plus the TVA return at the frequency morocco-vat set, if registered.
3. Attach schedules — accounts / P&L (états de synthèse where required under RNR), TVA reconciliation, and supporting workpapers from the content skills.
4. Télépaiement — settle the tax due electronically at filing through the portal's payment channels.
5. Capture confirmation — save the SIMPL (or platform) acknowledgment / accusé de réception for the file. A return is not filed until acknowledgment is received.

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Pre-filing checklist

• Intake (ma-freelance-intake) complete; residency, activity type, and regime confirmed.
• Regime decided and exactly one income-tax declaration selected (auto-entrepreneur / CPU / IR — never two).
• Turnover checked against the band; any ceiling breach flagged with effective date for the reviewer.
• Income figures reconciled: TVA turnover ↔ income-tax turnover/net (flag any mismatch).
• TVA returns prepared at the correct frequency (monthly vs quarterly per morocco-vat), or confirmed not registered.
• CNSS / AMO registration current and contributions reconciled.
• Deadlines mapped to dates (calendar above); IR ~1 May and TVA 20th-of-month dates confirmed on DGI.
• Correct portal selected (SIMPL for CPU/IR; auto-entrepreneur platform for flat tax); credentials working.
• Télépaiement method ready; expected tax-due figure available from content skills.
• All open flags (deadlines, ceiling breach, data gaps, conservative defaults) listed in the reviewer brief.
• Package routed for qualified Moroccan expert-comptable sign-off before any submission.

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Disclaimer

This skill performs orchestration and assembly only — it computes no tax figure. All amounts originate from the Morocco content skills (ma-freelance-intake, ma-auto-entrepreneur, ma-cpu, morocco-professional-income-tax, ma-social-contributions, morocco-vat) and must be reviewed and signed off by a qualified Moroccan expert-comptable before anything is filed with the DGI, CNSS, or the auto-entrepreneur platform. Deadlines, forms, thresholds, and regime rules change; verify every flagged item against the DGI (simpl.tax.gov.ma) at filing time. Nothing here is tax, legal, or financial advice.