PLF2027 بالخف
FRعربيةEN

Trader / retailer

Purchases, evidence and any imports.

01

Payments and evidence

The bill proposes to explicitly recognize bank deposits among fiscally accepted payment methods. Keep invoices and payment evidence. The 5% import advance applies to in-scope imports, not every domestic sale.

Reading of the supplied document; check the final text for adopted status. Note de présentation · PDF 248 ↗

VAT: see withholding versus tax actually due

Illustration · proposed · where VAT applies

Excess withholding is not necessarily a final cost

This example does not determine whether your activity is subject to VAT. It explains proposed restitution of excess withholding, on request.

Withheld / due10 000 / 7 000 MAD
Illustrated excess, claim required3 000 MAD

Source: note, PDF 246 ↗

Distribution plans · 2027

From producer to basket: where can prices change?

1Secure supply2Reduce losses and costs3Monitor prices

Seasonal plans for cereals, potatoes, onions, tomatoes, red meat, sardines and olive oil aim to anticipate shortages.

Source: note, PDF 44 ↗ · Source: note, PDF 45 ↗ · Source: note, PDF 46 ↗

What about meat imports?

The bill proposes permanent import-VAT exemption for live cattle, sheep, goats and camels, and their fresh, chilled or frozen meat and offal. This targets import cost; retail prices also depend on transport, supply and margins. No retail price reduction percentage is guaranteed here.

Source: note, PDF 246 ↗

02

Measures to review

03

Your next step

Business & imports