Morocco Auto-Entrepreneur & Indépendant — IR / CPU / TVA Return

Gather the client's activity type, annual turnover, cost structure, client concentration, and current registration status (RNAE, DGI identifiant fiscal). Determine which of the three self-employment regimes applies or is optimal: Auto-Entrepreneur (AE), Contribution Professionnelle Unique (CPU), or net-profit (RNS/RNR). Flag immediately if the activity is an excluded regulated profession under décret n° 2-08-124, which bars both AE and CPU.

Reconcile all income collected during the tax year — invoices issued, cash receipts, and any amounts withheld at source by clients (including the 30% withholding on AE service income exceeding MAD 80,000 from a single client). For CPU and RNS/RNR taxpayers, list deductible charges and, where relevant, apply the appropriate profession coefficient from the CGI Art. 40-I annex.

Compute the final tax liability under the confirmed regime. For AE: apply 0.5% (goods/commerce/artisanal) or 1% (services) to total collected turnover, with the 30% withholding portion already deducted at source credited against the liberatory IR due. For CPU: IR component = CA × coefficient × 10%, plus the annual droit complémentaire from the AMO band table (MAD 1,200–14,400). For RNS/RNR: apply the progressive IR scale (0%–37%) to net profit after deductions, subject to the cotisation minimale floor (0.25% of turnover; 4% for professions libérales; waived in the first 36 months of activity).

Determine TVA obligations. Auto-entrepreneurs operating within their ceilings are outside the scope of TVA (hors champ) and neither charge nor recover it. Taxpayers on CPU or RNS/RNR above the TVA threshold must be registered, must charge TVA at 20% (standard) or 10% (reduced services), file periodic TVA returns, and may deduct input TVA on qualifying purchases. Confirm whether a voluntary TVA registration option is advantageous (binding for a minimum of 3 years).

Confirm registration and payment of social contributions. Auto-entrepreneurs pay CNSS cotisations at a flat percentage of declared turnover (not profit) through the RNAE portal. CPU taxpayers pay the droit complémentaire (AMO) computed in Phase 3. RNS/RNR taxpayers must be affiliated to the self-employed social scheme. Verify that contributions are current, as arrears block good-standing certificates (attestation de régularité fiscale) needed for public contracts and banking.

Submit the annual declaration and settle the tax liability by the applicable deadline. CPU and AE filers submit the annual turnover declaration before 1 April on SIMPL (tax.gov.ma), using model ADP150B, and pay via RSP150B bordereau (lump sum before 1 April, or four quarterly acomptes of 25% each due by end of months 3, 6, 9, and 12 of the following year). RNS/RNR filers submit the global income declaration (Déclaration du Revenu Global) before 1 May. Retain filing acknowledgements.