The ceiling is not based on profit, bank balance or invoices alone. The counter starts with each payment received during the calendar year, then assigns it to the correct activity category and, for services, to the correct client.
Figures to retain
- MAD 500,000 collected a year: trade, industry and crafts.
- MAD 200,000 collected a year: services.
- 0.5% and 1% are the corresponding IR rates, not ceilings.
- MAD 80,000 from one client is an additional service rule.
- Exceeding the ceiling for two consecutive years is a deregistration case.
- Monitoring belongs throughout the year, not in the last quarter.
1. Build the right collection log
Start with payment and work back to the sale.
| Field | Reason |
|---|---|
| Receipt date | assigns year and period |
| Amount received | feeds the counter |
| Invoice/client | prevents duplicates and tracks MAD 80,000 |
| Category | applies the correct ceiling |
| Channel | reconciles bank, card and cash |
| Refund/credit | supports a genuine correction |
A December invoice paid in January enters the year of collection. Document partial payments.
2. Calculate without mixing measures
Service example: twelve monthly payments of MAD 14,000 produce MAD 168,000 collected. MAD 32,000 of expenses do not reduce the counter to MAD 136,000.
| Measure | Amount | Use |
|---|---|---|
| Invoiced | MAD 180,000 | activity/receivable |
| Collected | MAD 168,000 | ceiling and declaration |
| Spent | MAD 32,000 | margin and cash |
| Theoretical balance | MAD 136,000 | not a tax ceiling |
If the MAD 168,000 came from one service client, separately analyse the surplus over MAD 80,000.
3. Handle mixed activities cautiously
Trade and service have distinct ceilings. Do not replace the CGI with an invented proportional formula.
- Assign each collection to a real supply.
- Avoid one package hiding goods and service.
- Retain quotation, invoice and split evidence.
- Ask the DGI about an inseparable case.
- Forecast each counter to 31 December.
Opportunistic reclassification after payment is fragile.
Do not manufacture a payment delay
A false date, omitted cash or artificial assignment split does not remove the genuine collection. Plan a transition instead of hiding the counter.
4. Install useful alerts
Use 70% to revisit assumptions, 85% to prepare transition and 95% to decide before new commitments.
- Year alert: category total
- Client alert: annual service total
- Contract alert: future committed payments
- Margin alert: unprofitable growth
These are internal alerts, not legal rules. They create time to collect normally, advise clients and choose a structure without hiding revenue.
5. Read a breach correctly
The law lists turnover above the ceiling for two consecutive years as a deregistration case. That does not make the first year consequence-free.
- Document the amount and category.
- Confirm the year’s tax treatment.
- Recalculate signed contracts.
- Compare CPU, real-result regimes and company options professionally.
- Prepare the administrative and operating cutover.
BelloPOS can report shop sales and payments to reconcile with every other collection. It does not decide the fiscal breach.
Mistakes to avoid
- Deducting expenses.
- Counting invoices only.
- Missing cash.
- Mixing categories.
- Ignoring the single client.
- Checking only in December.
Frequently asked questions
Is the ceiling based on profit?
No. It applies to annual collected turnover in the relevant category.
Does an unpaid invoice count?
It is not yet a collection for this counter; retain the receivable and match each later payment.
Can purchases be deducted?
They inform margin but do not reduce collected turnover subject to the simplified rate.
Does one breach automatically deregister me?
The statute refers to exceeding the limit for two consecutive years. Still have year one analysed and prepare the next framework.
Is BelloPOS enough for the calculation?
No. It covers recorded operations; add transfers, platforms and other receipts, then validate classification.
What to take away
Calculate from genuine payments, assign every amount to its category and client, and forecast the year before taking new commitments.
Sources
The figures and rules quoted above come from these pages, read on the date given in the article.
- Moroccan Tax Administration, 2026 General Tax Code
- Ministry of Justice, Law 114-13 on auto-entrepreneur status, read 31 August 2026
- Moroccan Tax Administration, 2026 auto-entrepreneur tax guide, read 31 August 2026
Track the total before December
Reconcile sales and payments, then complete the export with every channel before the periodic tax check.
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