Maroc

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 198 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

11 taxes at rates of 0, 10, 20

domestic, exempt, export, foreign_services_received

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• MA-TVA — 17 boxes, filed month or quarter

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• the last day of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

no profile — no obligation in law

Le principe d'une obligation de facturation électronique existe dans la loi, à l'art. 145-IX du Code général des impôts (introduit par la loi de finances pour 2018 et dont l'entrée en application a été accélérée par la loi de finances pour 2024) : le contribuable doit se doter d'un système informatique de facturation répondant à des critères techniques fixés par l'administration, selon des modalités renvoyées à un décret d'application. Aucun décret d'application n'était publié au Bulletin officiel à la date de ce pack — la presse professionnelle rapportait, en avril 2026, un avant-projet transmis au secrétariat général du gouvernement et un déploiement par vagues annoncé par la Direction générale des Impôts en commençant par les grandes entreprises en B2B, sans date ni seuil de chiffre d'affaires officialisés, ni format technique arrêté par un texte publié. Le pack laisse donc `obligation` à `none` et le reste du bloc vide plutôt que d'anticiper un décret non publié : voir la section « From Morocco » de docs/international.md.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 4456
• receivable 3456

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

no format named

Payment filesThe formats the country’s banks accept for an outgoing payment.

no format named

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• MA-CGNC-BL — 25 lines
• MA-CGNC-CPC — 27 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

7 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-10-10

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.3.0 — published 2026-10-23

fr

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

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