A downloaded twelve-box calendar knows neither your closing date nor VAT status. A useful calendar begins with four facts: legal form, tax regime, filing frequency and the accounting year’s opening date. It then inserts internal preparation time before each legal deadline.
Calendar layers
- Daily: evidence for sales, payments and cash.
- Weekly: bank, missing documents and exceptions.
- Monthly: close, payroll, withholding and VAT by profile.
- Quarterly: VAT or IS instalment where applicable.
- Annual: inventory, statements and result return.
- Company: approval, then filing.
- Event-driven: hire, change, cessation or audit.
1. Build the deadline identity card
Collect confirmed parameters before entering a date. A monthly-VAT SARL does not have the same calendar as a quarterly individual business.
| Parameter | Record |
|---|---|
| Accounting year | opening and closing dates |
| Tax | IS, IR and exact regime |
| VAT | outside scope, monthly or quarterly |
| Employer | staff, withholding, CNSS and channels |
| Legal form | meeting or sole-shareholder decision |
| Other | withholding, payment terms, local tax and sector |
Retain the source certificate or screenshot and assign someone to revalidate the profile after any change.
2. Install the recurring rhythm
The day creates evidence, the week absorbs discrepancies and the month prepares filings. Without the rhythm, every due date becomes reconstruction.
- Daily: close cash and payment tenders.
- Weekly: collect purchases, bank and evidence.
- By D+3: lock prior-month sales.
- By D+7: explain differences and missing items.
- By D+10: transmit the complete pack.
- Before filing: review return, payment and acknowledgement.
- After filing: archive the version and match the debit.
Adapt D+3/D+7/D+10 to volume; they are management targets, not statutory dates.
3. Position 2026 CGI markers
For electronic VAT returns, the CGI places monthly filing before the end of the following month and quarterly filing before the end of the first month of the following quarter. IS has four instalments before the end of months 3, 6, 9 and 12 from opening.
| Common duty | General marker to validate |
|---|---|
| Electronic monthly VAT | end of following month |
| Electronic quarterly VAT | end of first month of following quarter |
| IS instalments | end of months 3, 6, 9 and 12 |
| IS result return | within three months after close |
| Payroll annual statement | before 1 March |
| Social filings | payroll/CNSS dates shown for the file and portal |
The live DGI status and current law control. A cessation, first period, withholding event or option may add or change a task.
31 March is not everyone’s date
It often follows a 31 December close and particular obligations. An off-calendar close, individual taxpayer or different VAT frequency changes the calendar.
4. Add the company-closing chain
The CGNC normally calls for statements within three months after close. A SARL’s partners or sole shareholder approve within six months; approved statements are filed within 30 days.
| Example for a 31 December close | Theoretical latest date |
|---|---|
| Statements and IS return | 31 March |
| SARL/SARL AU approval | 30 June |
| Filing if approved 30 June | 30 July |
| First new-year instalment | 31 March |
| Second instalment | 30 June |
The example demonstrates mechanics. Calculate each date, holiday and procedure for the live file before approval.
5. Turn the calendar into evidence
Each task carries an owner, preparer, reviewer, internal date, legal date and evidence link. A reminder with no attachment does not prove filing.
- Create one recurring task per duty.
- Trigger alerts before the internal date.
- Block approval until reconciliation is present.
- Record filed reference and amount.
- Attach receipt and payment evidence.
- Review the profile annually with the accountant.
BelloPOS may schedule the operating close and provide sales exports. It does not know every tax option and files nothing with the DGI or CNSS.
Mistakes to avoid
- Copying a generic calendar.
- Entering legal dates only.
- Omitting review time.
- Confusing calendar month and accounting year.
- Not archiving acknowledgement.
- Keeping an old VAT profile.
Frequently asked questions
Which facts come first?
Legal form, accounting year, IS/IR regime, VAT, employer status, withholding and activity-specific duties.
When does a company file its result?
The 2026 CGI provides for the IS result return within three months after the accounting close.
When does a SARL approve accounts?
Within six months after close; approved statements are then filed within 30 days.
Is VAT always monthly?
No. The CGI distinguishes monthly and quarterly regimes by situation; verify the current file status.
Does BelloPOS send returns?
No. It may prepare some operating data; the company and professionals validate and use official channels.
What to take away
A reliable calendar calculates dates from the live profile, creates internal stages before each deadline and preserves evidence after every filing and payment.
Sources
The figures and rules quoted above come from these pages, read on the date given in the article.
- Ministry of Economy and Finance, General Code of Accounting Standardisation, read 1 September 2026
- Moroccan Tax Administration, 2026 General Tax Code
- Ministry of Justice, Company Law 5-96, read 30 August 2026
- OMPIC, Central Commercial Register role and annual-accounts centralisation, read 1 September 2026
Close operations before the return
Schedule sales closing and exports early enough to leave time for reconciliation and review.
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