An accurate declaration does not begin on the portal; it begins with a reconciliation. The regime uses collected turnover, filed and paid monthly or quarterly by the end of the following month. Total invoices issued will not necessarily be the number entered.
Pre-submission control
- Correct monthly or quarterly period.
- Every payment received through every channel.
- Trade, industry and craft separated from services.
- Partial payments, refunds and credits evidenced.
- Annual total for each service client.
- Deadline at the end of the following month.
- Submission receipt and payment proof retained.
1. Build the declared number
Export movements first, then match every payment to a genuine operation.
| Item | Practical treatment |
|---|---|
| Cash | collected total reconciled to closes |
| Card | customer payment, not merely the provider’s net settlement |
| Transfer | receipt date and related invoice |
| Part-payment | portion collected in the period |
| Unpaid invoice | tracked receivable, not yet a collection |
| Refund | supported, traceable correction |
Do not declare the bank balance. It combines contributions, transfers, expenses and sometimes several activities.
2. Respect period and deadline
The CGI provides monthly or quarterly filing. Either way, the deadline is the end of the following month.
| Period | Control date |
|---|---|
| January | end of February when monthly |
| January–March | end of April when quarterly |
| October–December | end of the following January |
Check the calendar in the current account and do not change frequency because an old tutorial displays another screen.
3. Isolate the MAD 80,000 rule
For services, annual collections over MAD 80,000 from the same client are subject to 30% withholding on the surplus by that client under the 2026 CGI.
- Total collections by client for the calendar year.
- Separate genuine goods and services.
- Alert before the payment crossing MAD 80,000.
- Ask the client about treatment and withholding evidence.
- Reconcile gross amount, net receipt and certificate.
- Obtain advice for related or cross-border cases.
This neither replaces the MAD 200,000 annual services ceiling nor removes the normal turnover declaration.
Check whether a zero filing is due
No turnover does not automatically mean the period can be ignored. Check the 2026 Tax Administration guide and the current account for the required action.
4. Submit, pay and retain
Before confirming, compare the declaration with the collection log, annual total and client analysis. Then save the filing, receipt and transaction reference in a dated folder.
A reviewer should be able to travel from the declared total to each payment without reconstructing the year. Correct mistakes through the appropriate Tax Administration route and preserve history.
BelloPOS can export shop sales and settlements it records. Complete these with transfers, platforms and other receipts; it neither submits nor certifies the declaration.
Mistakes to avoid
- Declaring invoiced rather than collected turnover.
- Missing cash or a platform.
- Deducting expenses.
- Confusing MAD 80,000 with MAD 200,000.
- Recording the net after withholding without reconciliation.
- Keeping only a screenshot.
Frequently asked questions
When is the declaration due?
Monthly or quarterly as applicable, by the end of the month following the period.
Does an unpaid invoice enter the period?
The tax counter discussed here uses collection; keep tracking the receivable until payment.
Can purchases be subtracted?
Not from the simplified base, which applies to collected turnover in the category.
Is MAD 80,000 the status ceiling?
No. It is a distinct rule for the service surplus collected from one client.
Does BelloPOS submit the filing?
No. It may provide one operating input; you ensure completeness and use the official channel.
What to take away
Close every period like a small audit: complete collections, supported categories, client control, timely submission and retained evidence.
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
- Moroccan Tax Administration, 2026 auto-entrepreneur tax guide, read 31 August 2026
- Ministry of Justice, Law 114-13 on auto-entrepreneur status, read 31 August 2026
Prepare a reconcilable export
Centralise shop payments, then add every other channel before preparing the declaration.
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