Filing Moroccan VAT from Sage 100: what SIMPL-TVA expects

Every VAT deadline looks the same. Pull the purchases, pull the sales, split by rate, fold in the adjustments, assemble the deduction schedule — then discover at filing time that one line is blocking everything.

Morocco’s SIMPL-TVA portal is strict about form. Here is what it expects, what your Sage installation actually gives you, and where the gap sits.

Two regimes, one date that governs everything

Article 108 of the Moroccan General Tax Code sets the filing frequency from the previous year’s taxable turnover:

Regime	Condition	Filing deadline
Monthly	Taxable turnover ≥ MAD 1,000,000	Before the 20th of the following month
Quarterly	Taxable turnover < MAD 1,000,000	Before the 20th of the first month of the next quarter

Two points worth holding onto:

• The regime is set by the previous financial year. A company crossing the threshold moves to monthly filing the following year, not at the moment it crosses.
• Electronic payment calendars can shift the effective date. Confirm the deadline against the calendar the DGI publishes rather than a remembered rule — this is exactly the sort of detail that moves.

A quarterly filer may opt into monthly filing, with the request made early in the year. The reverse is not a matter of choice.

The deduction schedule: where filings actually fail

This is where most of them stop.

Following a Ministry of Finance notice issued in July 2017, the supplier’s ICE number is mandatory on every line of the VAT deduction schedule. A schedule missing one is not rejected by an inspector — it is rejected by the system, the second you file.

The practical consequence is unpleasant. You find out that twelve supplier ICE numbers are missing on deadline day at 5pm, and the missing data is not in your accounting: it is in your supplier master file, and sometimes nowhere at all.

The useful check happens a month early, not on the day. A single query against your supplier records lists every supplier with activity in the period and no ICE on file. It takes a minute and it saves the evening.

What Sage 100 gives you, and what it does not

A necessary caveat: behaviour depends on your version, your modules and your configuration. What follows describes what we most often encounter on client sites, not a universal rule. Check against your own installation.

Usually present: VAT account allocation, standard return reports, extraction of movements by period and by rate.

Most often missing:

• The schedule in the format the portal expects, line by line, with the ICE number.
• Traceability of what was filed. Once a return is submitted, nothing prevents an entry from being posted or amended within the filed period. The discrepancy only surfaces at the next audit.
• Consistency checks before filing. Reconciling VAT accounts against declared bases is done by hand, in a spreadsheet, with the error rate that implies.

The four discrepancies we find on every engagement

1. Partially deductible invoices. They go through as fully deductible or not at all, for want of proper pro-rata handling. It is the leading source of reassessment.

2. Cash basis versus accrual timing. The applicable regime changes what falls into the period. A company that switched regimes mid-year, or applies the wrong one out of habit, produces a steady and invisible discrepancy.

3. Credit notes and adjustments. They arrive after filing and rarely find their way into an amended return.

4. Missing or wrong ICE numbers. An ICE keyed by hand during a data migration is a typing error on a fifteen-digit number. It clears internal checks and fails at filing.

What we automated in OptiFlowPro

The VAT return module builds the schedule from your Sage entries, splits by rate, isolates non-deductible and partially deductible lines, and reconciles the totals before you file anything. Inconsistencies come back as a list of corrections to make, not as a wrong total to hunt down.

The filed period is then closed: it can no longer drift without leaving a trace.

The OptiRAS module applies VAT and corporate income tax withholding to your purchase documents, and OptiARF verifies against the DGI the tax compliance certificates that determine the rate withheld.

One point we are happy to repeat: the application produces reports and files from your data. It does not replace your accountant and does not warrant the compliance of your returns. Sign-off remains yours.

E-invoicing is changing the calendar

Morocco’s electronic invoicing reform is under way. According to Sage Morocco, the DGI’s technical platform has been built and tested, the implementing decree is being finalised, and rollout is announced during 2026: a structured UBL-type format, electronic signature, validation by the tax authority, a web portal for smaller businesses and an integration channel for companies running an ERP.

We are not presenting that calendar as settled — the dates and the scope by company size depend on the decree. Track it at tax.gov.ma.

What is already certain: the quality of your supplier master file is about to stop being a convenience. A missing ICE costs you an evening today. Tomorrow it will block the invoice from being issued at all.

What to check now

1. Is your regime correct? Recompute last year’s taxable turnover rather than rolling forward last year’s regime.
2. How many active suppliers have no ICE? One query against your supplier file, today.
3. Are your ICE numbers well formed? Length and consistency: the check is scriptable.
4. Who can post an entry into an already-filed period? If the answer is “anyone”, that is a project to open.
5. Are your filed returns archived somewhere other than a mailbox?

The first four take half a day and remove most filing rejections.

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Sources: Ministry of Economy and Finance notice on ICE numbers in VAT deduction schedules · General Tax Code, article 108 — DGI portal · Sage Morocco — e-invoicing 2026

The figures and regulatory points in this article are indicative and should be confirmed with the DGI or your tax adviser.