Guides a Moroccan VAT-registered business through its full TVA compliance cycle: registration check, invoice and supplier review, Déclaration TVA preparation on SIMPL, autoliquidation (reverse charge) for non-resident suppliers, and credit/refund handling. Covers both monthly (≥ MAD 1 M turnover) and quarterly filers under CGI Art. 87–125.
Confirm whether the business is VAT-registered, determine the applicable filing frequency (monthly or quarterly), and identify any special regimes. A business with annual turnover ≥ MAD 500,000 (goods) or ≥ MAD 200,000 (services) is required to register. Monthly filers are those with prior-year TVA liability ≥ MAD 1,000,000; all others file quarterly. CPU and auto-entrepreneur taxpayers are generally out of scope for TVA unless the ceiling is breached.
Collect all purchase invoices for the period, verify they are conforming factures régulières under CGI Art. 145–146 (seller IF, both ICEs on B2B, sequential numbering, HT/TVA/TTC breakdown), and classify each supplier as deductible, exempt-without-deduction (Art. 91), or autoliquidation (reverse charge for non-resident digital/service suppliers). Invoices that fail the Art. 145 conformity test are flagged for correction before the deduction is claimed.
Compile all sales and taxable supplies for the period, apply the correct TVA rate per activity (20% standard; 10% for hotels, restaurants/tourism, pharmaceuticals, water, electricity, banking operations, and legal/accounting services; Art. 92 zero-rate for exports and qualifying investment goods), and calculate gross output TVA. Cross-check against bank deposits and SIMPL pre-filled data where available.
Log in to SIMPL (portail.tax.gov.ma) and complete the Déclaration de la Taxe sur la Valeur Ajoutée for the period. Enter output TVA by line (standard, reduced, exports, exempt), deductible input TVA (excluding Art. 91 non-deductible and unconfirmed invoices), autoliquidation TVA (as both output and input on the same return), and compute net TVA payable or credit carried forward. The deadline is the 20th of the month following the period end.
If the return shows a net TVA credit (input > output), determine whether the credit will be carried forward against future liabilities or whether a refund claim (remboursement TVA) is appropriate. Exporters and businesses with Art. 92 investment-goods exemptions routinely accumulate structural credits. A formal refund application is filed separately with the DGI and is subject to documentary audit under CGI Art. 103.
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