In brief: The SIMPL portal at tax.gov.ma is Morocco’s mandatory online tax filing platform operated by the DGI. Since 2017, all taxpayers must file CIT, VAT, and PIT declarations electronically through SIMPL.
SIMPL CIT, SIMPL PIT, SIMPL VAT: The Online Tax Filing Principle
The SIMPL portal (Service des Impots en Ligne, or Online Tax Service) is the electronic tax filing platform established by Morocco’s Direction Generale des Impots (DGI), the country’s tax authority. Available at tax.gov.ma, the SIMPL system allows Moroccan taxpayers to file and pay their taxes online securely.
Taxpayers are required to file their tax returns with the Tax Authority using electronic means. Article 155 of the General Tax Code provides for the generalization of online tax filing for all taxpayers starting from 2017.
However, this system has been gradually implemented since 2014.
Since 2019, online filing also covers registration duties and stamp taxes.
In addition, auto-entrepreneur taxpayers can also file their returns electronically.
To file online, the various portals are as follows:
- First, SIMPL VAT for the online filing and payment of Value Added Tax (VAT) for businesses,
- Second, SIMPL CIT for the filing and payment of Corporate Tax (CIT) for businesses,
- Third, SIMPL PIT for the filing of the annual global Income Tax (PIT) return for individuals.
Who Must Use the SIMPL Portal?
Since January 1, 2017, electronic filing and payment have been mandatory for all taxpayers in Morocco, whether individuals or legal entities. This requirement covers all main taxes: CIT, PIT, and VAT.
The following are specifically required to use SIMPL:
- Companies subject to Corporate Income Tax (SA, SARL, SAS, etc.),
- Individuals carrying out a professional activity subject to professional income tax,
- Employers for withholding tax declarations on salaries,
- Auto-entrepreneurs for their turnover declarations,
- VAT-registered taxpayers, regardless of their filing regime (monthly or quarterly).
Failure to comply with this obligation exposes the taxpayer to penalties under the General Tax Code, including a 15% surcharge on the tax owed and a 10% late filing penalty.
SIMPL Online Tax Filing Portal
Registration for online tax filing is done on the portal: tax.gov.ma
The steps for subscribing to the SIMPL services are as follows:
Submitting the Application for Online Tax Services: SIMPL CIT, SIMPL PIT, and SIMPL VAT
First, you must request an access code at the address: [email protected];
Then, proceed with your online registration on the tax.gov.ma portal;
Fill in all the required forms, which are:
- First, Form No. ADC930F/15I — relating to the request for user account creation,
- Second, Form No. ADC940F/15I — relating to the Bank Direct Debit Authorization
The form must be dated and signed by the company and certified by your bank, in duplicate.
These documents must be submitted to the Regional or Provincial Tax Directorate covering your registered office.
Creating an Online Account on SIMPL
Following platform updates, account creation can also be done directly online at simpl-adhesion.tax.gov.ma. Here are the steps:
- Click “Create an account” on the portal’s home page,
- Enter your Tax Identification Number (IF) and your ICE (Common Business Identifier),
- Complete the company information (business name, address, contact details),
- Receive a validation code by email or SMS,
- Activate your account and set your password.
A single account provides access to all SIMPL online services (CIT, PIT, VAT, registration duties).
Services Available on the SIMPL Portal
The SIMPL portal offers a comprehensive suite of online tax services tailored to each type of tax.
SIMPL CIT: Corporate Income Tax
The SIMPL CIT module allows for the online filing and payment of Corporate Income Tax. It covers:
- The annual tax return filing,
- Quarterly provisional installment payments,
- Payment of the CIT balance,
- Minimum contribution tax declaration.
SIMPL VAT: Value Added Tax
The SIMPL VAT module handles VAT declarations according to the taxpayer’s filing regime:
- Monthly filing regime: for businesses with annual turnover exceeding MAD 1,000,000,
- Quarterly filing regime: for businesses with annual turnover of MAD 1,000,000 or less.
SIMPL PIT: Personal Income Tax
The SIMPL PIT module allows for the filing of:
- Monthly withholding tax declarations on salaries,
- The annual global income tax return,
- The annual salary statement (Form 9421).
Other SIMPL Online Services
The SIMPL platform also includes additional modules for:
- Registration duties and stamp taxes,
- The Social Solidarity Contribution (CSS), applicable from 2021 to 2025,
- Declaration of fees and commissions paid to third parties,
- VAT refund requests.
Tax Calendar: Key Deadlines on SIMPL
Meeting filing deadlines is essential to avoid the penalties and surcharges provided for in the General Tax Code.
Monthly Deadlines
- Before the 20th of each month: VAT filing and payment (monthly regime), PIT withholding tax on salaries declaration.
Quarterly Deadlines
- Before the 20th of the month following each quarter: VAT filing (quarterly regime).
- CIT installments: quarterly payments due before the end of the 3rd, 6th, 9th, and 12th months following the start of the fiscal year.
Annual Deadlines
- Before March 1st: filing of Form 9421 (annual declaration of salaries paid).
- Before April 1st: corporate tax return (CIT), annual income tax return (professional PIT), and CIT balance payment.
Online Payment on SIMPL: Paying Taxes Electronically
Online payment is the essential complement to electronic filing. On the SIMPL portal, tax payments are made by direct bank debit from the company’s bank account.
To activate online payment, the taxpayer must:
- Complete the bank direct debit authorization form (Form ADC940F/15I),
- Have this form certified by the bank,
- Submit the form in duplicate to the DGI.
Once online payment is activated, each validated declaration automatically triggers the debit of the amount owed from the registered bank account.
Benefits of the SIMPL Portal Compared to Paper Filing
Electronic filing through SIMPL offers significant advantages over the former paper-based system:
- Time savings: no need to travel to DGI offices,
- 24/7 availability: declarations can be submitted at any time,
- Traceability: every transaction is timestamped and archived,
- Fewer errors: online forms include automatic validation checks,
- Filing receipt: a proof of submission is generated automatically,
- Accessible history: previous declarations can be consulted at any time.
Common SIMPL Issues and How to Solve Them
Here are the most common difficulties encountered by users of the SIMPL portal and how to resolve them.
Forgotten Password
Use the “Forgotten password” function on the portal’s login page. A reset link will be sent to the email address registered when the account was created.
Error When Validating a Declaration
Check that all mandatory fields are filled in and that the amounts are consistent. The portal displays specific error messages to guide corrections.
Account Locked After Failed Login Attempts
After several failed login attempts, the account may be temporarily locked. Contact the DGI support team at [email protected] or call the DGI call center.
Browser Compatibility Issues
The SIMPL portal works best with up-to-date browsers. It is recommended to use Google Chrome or Mozilla Firefox in their latest version.
Work with a Chartered Accountant for Your SIMPL Tax Filings
Managing tax declarations through SIMPL can be complex, especially for companies that need to handle multiple tax types simultaneously. A chartered accounting firm like Upsilon Consulting can take care of all your filing obligations.
Our services include preparing and filing your CIT, PIT, and VAT declarations on time, monitoring your tax calendar, and optimizing your tax situation in full compliance with Moroccan tax law.
Frequently Asked Questions
What is the SIMPL portal in Morocco?
The SIMPL portal (Service des Impots en Ligne) is the online tax filing and payment platform operated by Morocco’s General Tax Directorate (DGI). Available at tax.gov.ma, it allows taxpayers to file and pay Corporate Tax, VAT, Personal Income Tax, and other taxes electronically. Since January 2017, electronic filing through SIMPL has been mandatory for all taxpayers.
How do I create an account on the SIMPL portal?
You can create an account online at simpl-adhesion.tax.gov.ma by entering your Tax Identification Number (IF) and ICE, completing your company information, and activating your account via a validation code sent by email or SMS. You will also need to submit a bank direct debit authorization form (ADC940F/15I) certified by your bank to enable online payments.
What are the key tax filing deadlines on SIMPL?
The main deadlines are: before the 20th of each month for VAT (monthly regime) and salary withholding tax declarations; before the 20th of the month following each quarter for quarterly VAT; before March 1st for the annual salary declaration (Form 9421); and before April 1st for the Corporate Tax annual return and balance payment.
What happens if I miss a filing deadline on SIMPL?
Missing a filing deadline on SIMPL results in automatic penalties and surcharges as provided by the Moroccan General Tax Code. Late filers typically incur a 5% surcharge on the tax due, increasing to 15% or 20% depending on the length of the delay, plus a 0.50% monthly interest for late payment. To avoid these penalties, it is strongly recommended to work with a chartered accountant who can monitor your tax calendar and ensure all declarations are submitted on time through the SIMPL portal.
READ ALSO
