In brief: Every company subject to corporate tax must file its tax return (financial statements package) within 3 months of the fiscal year-end (Art. 20 of the CGI) — i.e. 31 March for a calendar year. E-filing on the SIMPL platform is mandatory. Late filing triggers a 5% surcharge in the first month, plus 0.50% per additional month (Art. 184).
Filing Deadline (Art. 20)
General Rule: 3 Months After Year-End
Art. 20 of the CGI requires companies to file their tax return within three months of the fiscal year-end date.
| Year-end date | Filing deadline |
|---|---|
| 31 December | 31 March |
| 30 June | 30 September |
| 31 March | 30 June |
This deadline applies to all companies — profitable, loss-making or exempt. Even with no turnover, a “nil” return must be filed.
Special Cases
- First fiscal year: the first accounting period may be longer or shorter than 12 months. The 3-month deadline runs from the chosen year-end date.
- Cessation of activity (Art. 150): the return must be filed within 45 days of the date of cessation, liquidation or merger.
- Fiscal year shorter than 12 months: taxable income must be annualized for purposes of calculating the minimum contribution.
Mandatory E-Filing on SIMPL (Art. 155)
The SIMPL Platform
Since 2017, all companies subject to corporate tax must file returns and make payments exclusively online through the SIMPL platform (Integrated System for Professional Online Multi-services) of the DGI.
The platform enables:
- Filing the tax return (complete financial statements package)
- Making e-payments for corporate tax, minimum contribution and provisional instalments
- Filing supplementary returns (third-party remuneration, investment asset disposals, etc.)
- Consulting the history of filings and payments
E-Filing Procedure
- Log in to SIMPL with credentials (ICE, password, electronic certificate)
- Enter the financial statements data (balance sheet, income statement, schedules)
- Validate and digitally sign
- E-pay the remaining corporate tax or request a refund
- Acknowledgment of receipt serves as proof of filing date
Contents of the Financial Statements Package
The financial statements package (liasse fiscale) comprises all accounting and tax documents submitted with the return:
Mandatory Accounting Documents
- Balance sheet: assets and liabilities at the year-end date
- Income statement (CPC): operating, financial and non-recurring income and expenses
- Statement of management balances (ESG): gross margin, value added, EBITDA, operating profit, ordinary profit, net profit
- Cash flow statement: sources and applications of funds
- Supplementary information (ETIC): accounting policies, fixed assets schedule, depreciation, provisions, receivables and payables detail
Tax Schedules
- Reconciliation table from accounting profit to taxable income: add-backs of non-deductible expenses and deductions
- Depreciation schedule: detail by asset category
- Provisions schedule: provisions created, reversed and used
- Tax loss carry-forward schedule: tracking of prior-year losses
- Investment asset disposal schedule: disposals during the fiscal year
Specific Declarations
Declaration of Existence (Art. 148)
Any newly formed company must file a declaration of existence within 30 days of the date of incorporation or commencement of activity. It includes:
- Company name, legal form, registered office address
- Nature of activity
- Start date and fiscal year-end date
- Unique Business Identifier (ICE)
Cessation Declaration (Art. 150)
Upon cessation, dissolution, liquidation, merger or transformation, the company must file a cessation declaration within 45 days. This includes the final financial statements and corporate tax computation.
Third-Party Remuneration Declaration (Art. 151)
Companies must annually declare remuneration paid to third parties:
- Professional fees, commissions, brokerage
- Trade discounts, rebates, allowances
- Donations and grants
- Rent and property charges
This declaration must be filed by 1 April each year (for a calendar year), subject to penalties for non-compliance.
Penalties for Late or Missing Returns
Surcharges (Art. 184)
| Situation | Surcharge |
|---|---|
| Late filing (1st month) | 5% of tax due |
| Additional delay | 0.50% per month |
| Minimum surcharge | 500 MAD |
Penalty for Failure to File (Art. 208)
In case of total failure to file, a penalty of 10% of the tax due applies, cumulative with late-filing surcharges. The tax authority may also proceed to an automatic assessment (taxation d’office — Art. 228-I).
Third-Party Remuneration Infractions (Art. 187)
Failure to file the third-party remuneration declaration triggers a fine of 25% of undeclared amounts.
For reliable compliance with your tax deadlines, our tax advisory team assists you in preparing and filing your financial statements.
Frequently Asked Questions
Can a late corporate tax return be filed without penalty?
No. From the first day of delay, the 5% surcharge applies automatically. There is no grace period. However, in cases of duly proven force majeure, the company may request a discretionary waiver of penalties from the tax director.
Must a loss-making company file a corporate tax return?
Yes, mandatorily. Even with no taxable profit, the company must file its financial statements within the deadline. A tax loss can only be recognized and carried forward if reported in a timely filed return. Moreover, the minimum contribution remains due.
How do I correct an error in a previously filed return?
The company may file an amended return on SIMPL. If the amendment results in additional tax, late-filing surcharges apply from the original deadline. If it results in an overpayment, a refund may be claimed within 4 years.
Legal references:
- General Tax Code 2026 (PDF) — Art. 20 (filing deadline), Art. 148 (existence), Art. 150 (cessation), Art. 151 (third-party remuneration), Art. 184 (surcharges)
- Circular Note No. 735 — Finance Act 2026 provisions
- SIMPL Platform — E-filing user guide
READ ALSO:
- Corporate Tax in Morocco 2026: Proportional Rates, Calculation & Filing
- Taxable Income: From Accounting Profit to Tax Profit
- Minimum Contribution 2026
- Provisional Instalments in Morocco
- Tax Loss Carry-Forward in Morocco
- Non-Deductible Expenses for Corporate Tax
Need help preparing your financial statements? Contact Upsilon Consulting, a chartered accounting firm in Casablanca, for personalized support with your filing obligations.
