{"id":3018,"date":"2025-12-10T17:26:30","date_gmt":"2025-12-10T17:26:30","guid":{"rendered":"https:\/\/auditcloud.ma\/?p=3018"},"modified":"2025-12-10T17:36:36","modified_gmt":"2025-12-10T17:36:36","slug":"delais-de-paiement-obligations-pour-les-petites-et-moyennes-entreprises","status":"publish","type":"post","link":"https:\/\/auditcloud.ma\/en\/2025\/12\/10\/delais-de-paiement-obligations-pour-les-petites-et-moyennes-entreprises\/","title":{"rendered":"Payment deadlines: obligations for small and medium-sized enterprises"},"content":{"rendered":"

Since the January 1, 2025<\/strong>, all companies whose annual turnover excluding taxes is included between 2 and 10 million dirhams<\/strong> are subject to the obligations of Law 69.21 concerning their payment deadlines (deadline for paying their suppliers' invoices<\/em><\/strong>).<\/p>\n\n\n\n

\n\n\n\n

I. OBLIGATIONS<\/strong><\/h1>\n\n\n\n

1. Annual declaration for the 2025 financial year<\/strong><\/h2>\n\n\n\n
    \n
  • A annual declaration<\/strong> must be filed no later than April 1, 2026<\/strong>.<\/li>\n\n\n\n
  • It must include all invoices. paid<\/strong> And unpaid<\/strong>, as well as those that have exceeded the legal deadlines.<\/li>\n<\/ul>\n\n\n\n

    2. Quarterly declarations from 2026 onwards<\/strong><\/h2>\n\n\n\n
      \n
    • Starting with the 2026 financial year, companies in this bracket must file a quarterly statement<\/strong>.<\/li>\n\n\n\n
    • The deposit must take place before the end of the month following each quarter<\/strong>.<\/li>\n<\/ul>\n\n\n\n
      \n\n\n\n

      II. SANCTIONS<\/strong><\/h1>\n\n\n\n

      1. Late payment of invoices<\/strong><\/h2>\n\n\n\n
        \n
      • Application of a penalty calculated on the basis of the Bank Al-Maghrib key interest rate,
        plus 0.85% per month or fraction of a month of delay<\/strong>.<\/li>\n<\/ul>\n\n\n\n

        2. Failure to file or late filing of returns<\/strong><\/h2>\n\n\n\n
          \n
        • Fixed fine determined based on annual turnover.<\/li>\n<\/ul>\n\n\n\n

          Amount of the sanctions<\/strong><\/h3>\n\n\n\n
          Annual turnover excluding VAT<\/strong><\/th>Sanction<\/strong><\/th><\/tr><\/thead>
          2,000,000 < CA \u2264 10,000,000<\/td>5,000 DH<\/strong><\/td><\/tr>
          10,000,000 < CA \u2264 50,000,000<\/td>12,500 DH<\/td><\/tr>
          50,000,000 < CA \u2264 200,000,000<\/td>50,000 DH<\/td><\/tr>
          200,000,000 < CA \u2264 500,000,000<\/td>125,000 DH<\/td><\/tr>
          Revenue > 500,000,000<\/td>250,000 DH<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

          Note<\/h3>\n\n\n\n
            \n
          • For companies with a turnover between 2 and 10 million dirhams<\/strong>, The penalty for late filing or failure to file is 5,000 DH<\/strong>.<\/li>\n\n\n\n
          • This fine is in addition to the late payment penalties<\/strong> on invoices exceeding the legal deadlines.<\/li>\n<\/ul>\n\n\n\n
            \n\n\n\n

            <\/p>\n\n\n\n

            <\/p>","protected":false},"excerpt":{"rendered":"

            Depuis le 1er janvier 2025, toutes les entreprises dont le chiffre d\u2019affaires annuel hors taxes est compris entre 2 et 10 millions de dirhams sont soumises aux obligations la Loi 69.21 concernant leurs d\u00e9lais de paiement (d\u00e9lai pour payer les factures de leurs fournisseurs). I. OBLIGATIONS 1. D\u00e9claration annuelle pour l\u2019exercice 2025 2. D\u00e9clarations trimestrielles […]<\/p>\n","protected":false},"author":1,"featured_media":3020,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-3018","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/posts\/3018","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/comments?post=3018"}],"version-history":[{"count":6,"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/posts\/3018\/revisions"}],"predecessor-version":[{"id":3027,"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/posts\/3018\/revisions\/3027"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/media\/3020"}],"wp:attachment":[{"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/media?parent=3018"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/categories?post=3018"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/auditcloud.ma\/en\/wp-json\/wp\/v2\/tags?post=3018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}