2026 Finance Bill modernises VAT, tightens customs and pushes digital compliance
Morocco’s draft Finance Bill 2026 introduces targeted VAT reforms designed to simplify compliance, stimulate investment and prepare the country for its upcoming digital tax infrastructure. The legislation is expected to be enacted before 31 December 2025.
Digital Reporting and e-Invoicing readiness
The Finance Bill strengthens Morocco’s digital VAT ecosystem through the SIMPL-TVA portal, which becomes the central platform for electronic filing. Monthly and quarterly submission deadlines are unified, paving the way for the phased rollout of e-invoicing across service sectors — a major step toward continuous transaction control and real-time audit visibility.
Targeted VAT reforms
The proposed measures refine Morocco’s VAT structure and align sectoral reliefs with economic priorities:
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Fertiliser and growing media – Import VAT exemptions extended to additional materials under Law No. 53-18, with equivalent domestic treatment to ensure supply-chain consistency.
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Investment projects – A single 24-month extension applies for both import and local acquisitions under investment conventions, replacing fragmented deadlines and reducing refund delays.
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Sports companies – VAT exemption without credit prolonged to 2030 for sports joint-stock entities under Law No. 30-09, supporting professionalisation of the sector.
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Industrial scrap and recovered materials – Purchasers must self-declare VAT (output = input) in their returns, formalising trade in high-risk materials and improving traceability.
Strengthening Customs Oversight
The 2026 Finance Bill also introduces new measures to enhance transparency and control across Morocco’s import and logistics chain. Companies involved in importing goods will be required to declare precise addresses for all storage and transfer sites, enabling more effective post-clearance monitoring and audit follow-up.
Customs authorities will gain expanded operational tools, including the use of drones and fixed cameras to improve surveillance and align Morocco’s border management with international best practice in trade security.
In a further step toward digital integrity, the administration plans to deploy blockchain-based systems to authenticate supplier identities and verify cross-border commercial documents, such as import invoices. This initiative aims to automate information exchange with foreign partners and reinforce trust in Morocco’s customs and trade ecosystem.
Green and industrial incentives
The VAT framework continues to favour sustainable agriculture and low-carbon manufacturing, extending reliefs for fertilisers and renewable-energy components. Clearer refund procedures aim to speed up VAT recovery and enhance cash-flow efficiency for investment-intensive industries.
How VATCalc helps
VATCalc’s single global tax engine and reporting application already codifies Morocco’s VAT framework, automating determination, reporting and exemption validation.
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Automatically applies rules under Law No. 53-18 and investment exemptions for goods and services.
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Reverse-charge logic for scrap and recovered materials built directly into the VATCalc tax engine.
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Seamless integration with Morocco’s SIMPL-TVA and future e-invoicing architecture through VATCalc’s serverless microservice design.
As Morocco moves toward real-time VAT oversight, VATCalc ensures every transaction — import or domestic, exempt or taxable — is correctly determined, validated and reported, with no configuration changes required when reforms take effect.
