Article 2: Accounting Updates 2025: What the DGI and the Ministry Are Changing for You
The Major Changes Published
Mandatory Dematerialization
The General Directorate of Taxes has made the dematerialization of all tax declarations mandatory since the end of 2024. This measure is part of the strategy for the digitalization of the Moroccan tax administration..
Concrete impact:
- Mandatory use of the SIMPL and Damancom platforms
- End of paper statements
- New accelerated processing times
VAT Reform: Year 2 of 3
The gradual reform of VAT that began in 2024 continues with new provisions for 2025.
Points of attention:
- Evolution of rates and thresholdss
- New recovery procedures
- Harmonization with international standards
General Tax Code 2025
The DGI has published the updated version incorporating all the amendments of the finance law No. 60-24.
Main updates:
- Clarifications on real estate transfers
- New deduction limits
- Tailored regularization procedures
How to Adapt?
- Training: Organize sessions on new platforms
- Audit: Check the compliance of your current processes
- Anticipation: Prepare for the changes of Year 3 of the VAT reform
Our Recommendation
Anticipate rather than endure. Proactive compliance helps you avoid penalties and optimizes your tax management.
Articles written by the La Marge Comptable team - Experts in Moroccan accounting and taxation
