Accounting and tax skills
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19 skills
Morocco personal income tax (Impot sur le Revenu, IR) on professional or business income under the real net result (RNR) or simplified net result (RNS) systems, for tax year 2026. Covers the Art. 73 scale, the Art. 74 family reduction, business income, deductible and non-deductible charges, the cotisation minimale, the annual revenu global return, deadlines and penalties.
Not yet approved
Built from the law
Morocco company tax (impot sur les societes, IS) for tax year 2026: who pays, the 20%, 35% and 40% rates for years opened from 1 January 2026, the MAD 100 million test, the tax result, the cotisation minimale, four instalments, the three-month return, penalties and non-resident companies.
Not yet approved
Built from the law
Morocco's Contribution Professionnelle Unique (CPU) — the single-tax regime that replaced the régime forfaitaire (régime du bénéfice forfaitaire) for small self-employed people and professionals who are not on the auto-entrepreneur status.
Not yet approved
Built from the law
Assemble and sequence the complete Moroccan tax filing package for a self-employed person once the regime, income, social and VAT figures are known.
Not yet approved
Built from the law
Morocco personal income tax — the Impôt sur le Revenu (IR) on professional / business income taxed on net profit under the general systems, the régime du résultat net réel (RNR) and the régime du résultat net simplifié (RNS).
Not yet approved
Built from the law
Record-keeping, bookkeeping or invoicing obligations in Morocco for tax year 2026: which books or registers each tax regime must keep, what must appear on an invoice, the ICE identifier, electronic accounting, the invoicing system under CGI Art. 145-IX, retention, audit production, and when a taxpayer moves to the real net income regime.
Not yet approved
Built from the law
Registering or forming a business in Morocco for tax year 2026, as a self-employed person or a company. Choosing a legal status, the identifiers every business needs (ICE, IF, RC, taxe professionnelle), the tax regime picked at registration, the declaration of existence, registration duties on capital, and VAT status at the start.
Not yet approved
Built from the law
Financial statements, statutory accounts, or financial reporting obligations for self-employed people and small businesses in Morocco for tax year 2026: who has to prepare formal accounts and who does not, the etats de synthese (Bilan, CPC, ESG, Tableau de financement, ETIC), how accounts go to the DGI with the return, deposit at the court registry (depot legal), and when a statutory auditor (commissaire aux comptes) is required.
Not yet approved
Built from the law
Morocco e-invoicing, the system informatique de facturation under CGI Art. 145-IX, or invoice-conformity rules for tax year 2026. Covers who must hold a compliant invoicing system, the mandatory invoice mentions (identity, IF, TP, ICE, continuous numbering, VAT shown separately), the carve-out for CPU and auto-entrepreneur taxpayers, the ticket de caisse, retention, the deduction consequence of a bad invoice under Art. 146, and the penalties in force. Keeps press reports on the roadmap, platform and formats apart from the law.
Not yet approved
Built from the law
Legitimate (legal) tax optimization for a self-employed person, freelancer, or sole trader in Morocco — that is, choosing the most efficient tax regime and using lawful levers to reduce the tax bill without evasion.
Not yet approved
Built from the law
Prepare, review or classify transactions for a Morocco VAT (TVA, taxe sur la valeur ajoutee) return for tax year 2026. Covers who is liable, the two rates of 20% and 10% with the end of the 2024 to 2026 transition, exemptions with deduction (Art. 92) against exemptions without deduction (Art. 91), the cash basis and the option for the debit basis, the deduction right, prorata, excluded input tax, non-resident supplies, monthly and quarterly returns, and late filing and late payment penalties.
Not yet approved
Built from the law
Morocco's auto-entrepreneur regime for tax year 2026, the turnover-based income tax option for individuals running a small commercial, industrial, artisanal or service activity.
Not yet approved
Built from the law
Morocco transfer pricing for tax year 2026: related party adjustments under Art. 213-II of the Code General des Impots, the master file and local file under Art. 214-III, the MAD 50 million thresholds, the 0.5% fine, the country by country report under Art. 154 ter, and advance pricing agreements under Art. 234 bis. Covers companies subject to impot sur les societes with related parties in or outside Morocco.
Not yet approved
Built from the law
Morocco payroll for tax year 2026: employer withholding of IR on salaries, CNSS, AMO and vocational training tax, and the payslip. Covers the 2026 scale, frais professionnels, family reductions, exempt items, intern and new-company reliefs, special categories, the monthly and annual filings, and penalties. Use for bulletin de paie, IR salarial, salaire net, SIMPL-IR, Damancom, 9421, charges patronales, or the cost of hiring in Morocco. CNSS rates in this skill are the latest we could read and are marked unverified for 2026. Out of scope: the owner's own cover (ma-social-contributions), self-employed income tax (morocco-professional-income-tax), employment-law disputes. Not the Massachusetts skill ma-payroll.
Not yet approved
Built from the law
A user asks for help with their Moroccan taxes AND mentions freelancing, self-employment, auto-entrepreneur, or sole proprietorship in Morocco.
Not yet approved
Built from the law
Morocco social contributions for tax year 2026: CNSS, AMO and pension cover for self-employed workers (TNS), auto-entrepreneurs, CPU payers and those who hire. Covers the flat income base set by category decree, the multiples for traders, artisans and accounts-keeping individuals, registration, payment, refunds of over-paid contributions, and the employer and employee split. Use for CNSS auto-entrepreneur, AMO Maroc, cotisation CNSS indépendant, TNS, retraite TNS, couverture sociale. CNSS rates are the latest we could read and are marked unverified for 2026. Out of scope: payslips and IR on salaries (morocco-payroll), auto-entrepreneur tax (ma-auto-entrepreneur), CPU (ma-cpu).
Not yet approved
Built from the law
The taxation and legal status of cryptocurrency / crypto-assets in Morocco for a self-employed individual.
Not yet approved
Built from the law
Morocco's auto-entrepreneur regime — the simplified turnover-based tax and social-cover status for freelancers and micro-businesses.
Not yet approved
Built from the law
Morocco cross-border tax for tax year 2026: withholding on payments to non-residents under Art. 15, dividends, the Art. 16 flat tax for foreign contractors, territoriality under Art. 5, branches, foreign tax credits under Art. 19 bis and 77, who pays and when. Covers Moroccan payers and non-resident companies.
Not yet approved
Built from the law