MOROCCO-DGI-DETAIL

Morocco DGI SIMPL + e-invoice 2026-2027.

Definition

DGI Morocco: SIMPL e-services portal (VAT, IS Corporate Tax, IR Income Tax, registration duties), Adel e-payment, EDI integration for large accounts. Morocco VAT: standard rate 20%, reduced rate 10% (transport, hospitality), 7% (water, electricity, gas), 14% (construction). Morocco General Tax Code (CGI). E-invoice: legislative project announced Finance Law 2024, phased deployment 2026-2027 (large companies first), probable format UBL 2.1 + Peppol, possible OpenPeppol Authority Morocco mandate.

Origin

Morocco DGI founded 1925 ; 2010 reorganisation as public administration ; SIMPL launched 2007 ; mandatory e-VAT filing 2017 ; e-invoice announced Finance Law 2024.

Example in context

OCP Group (Office Cherifien des Phosphates) files monthly VAT via SIMPL DGI Morocco: VAT 20% on domestic phosphate sales + VAT 0% exports to USA/Europe ; local SAP ERP reconciliation.

Related terms

• Tunisia CTN — Maghreb neighbour.