Tax
VAT
Moroccan VAT currently has four rates (20%, 14%, 10%, 7%), in the process of simplification toward a two-rate system (20% and 10%) under the tax reform launched in 2024.
Written by the Efatora editorial team · Published on 17/04/2026 · Last updated 18/04/2026
Full article available in French — Arabic / English translations of the detailed content are coming in a later update.
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Unified Professional Contribution
The Unified Professional Contribution (CPU) is a simplified Moroccan tax regime for small professionals, replacing IR + VAT with a single withholding.
E-invoicing
Moroccan e-invoicing is a tax reform (CGI Art. 145, LF 2024) that will require every B2B invoice to be validated by the DGI platform (clearance model). Rolled out in three phases, 2026–2029.