VAT returns are submitted on a monthly basis. There are two exceptions to this, when returns may be filed on a quarterly basis:
- Annual turnover below MAD 1million in the prior year. This includes newly registered businesses
- Non-resident VAT registered businesses
Returns and VAT liabilities are due by the 20th of the month following the reporting period end. They are filed online. Failure to pay any VAT due will result in a fine of 5% after 30 days, and a further 15% after 60 days.
