Taxation

SIMPL-TVA — VAT e-filing: practical guide

DGI service for online filing and payment of VAT by the taxpayers concerned.

Self-employed entrepreneursSMEs
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Taxation
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Self-employed entrepreneurs, SMEs
Data verified
2026-07-24
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Screenshot of the SIMPL-TVA portal in Morocco — VAT e-filing

SIMPL-TVA is the General Tax Directorate’s online service dedicated to electronic obligations relating to value added tax. It should be distinguished from SIMPL-IS, SIMPL-IR and the other functions of the tax portal: selecting the right module avoids preparing a declaration for the wrong tax.

What is SIMPL-TVA used for?

The Ministry of Economy and Finance lists SIMPL-TVA among the DGI’s tax e-services and states that SIMPL services allow users to fulfil tax obligations electronically. For VAT, this notably covers online filing and online payment operations offered to the taxpayer concerned.

Do not confuse the modules: SIMPL-TVA is for VAT. For corporate income tax, use SIMPL-IS; for personal income tax, see SIMPL-IR. The DGI portal also includes tax-account, certificate and payment services for other needs.

Before filing a VAT return

  • Identify the VAT period and tax regime applicable to your situation.
  • Prepare the accounting data needed for the calculation: the online service transmits a declaration, but does not replace correct determination of the taxable base and tax.
  • Check that your tax access allows you to act for the company or taxpayer concerned.
  • If a payment is due, verify the available online payment method and banking references before validation.

Recommended workflow

  1. Open the official tax portal and access the VAT module linked to your account.
  2. Select the filing period.
  3. Enter or import the required data according to the active form.
  4. Perform a consistency check before validating: turnover, output VAT, deductible VAT and the amount payable should not be confirmed from an unchecked draft.
  5. After online filing or payment, keep the acknowledgement, operation reference and generated proof.

VAT: what must be checked in the rules

VAT applies to transactions covered by Moroccan tax law, but rates, exemptions, territorial rules, filing frequency and deduction rights depend on the taxpayer’s situation. The Ministry’s summary page recalls that VAT is a turnover tax applying to various transactions carried out in Morocco as well as imports. For an actual return, the General Tax Code and DGI instructions remain the reference.

Official sources checked on 8 September 2026

Key point: first identify the tax and filing period, then prepare the accounting data before opening SIMPL-TVA. The portal is the filing tool, not a substitute for checking the tax amounts.