Self-employed declaration: what to declare
Regular declaration of your revenue is the central obligation of self-employed status. Rigorous tracking avoids penalties and gives you a clear view of your margin before the cap.
Frequency and content of declarations
You must declare collected revenue according to the frequency set on ae.gov.ma (monthly or quarterly depending on your profile).
Only actually collected revenue must be declared — not invoiced but not yet received amounts. A client paying at 60 days shifts your declaration to the collection month.
Flat income tax and AMO base are calculated automatically from your declaration. Rates are 1% (services) or 0.5% (trade) for income tax.
Organising monthly tracking
Keep a simple spreadsheet: collection date, client, MAD amount, payment method (transfer, cash, foreign currency), invoice number, filing status.
Reconcile each collection with your bank statement. Gaps between invoicing and collection are the main cause of declaration errors.
For EUR or USD payments, note the conversion rate applied by your bank on the collection date — mandatory for MAD declaration.
Common mistakes to avoid
Forgetting to declare a month with no activity: a nil declaration remains mandatory to maintain compliance.
Confusing invoiced and collected revenue: only payments received count for declaration and the annual cap.
Not keeping supporting documents: keep invoices, bank statements, and contracts for the legal retention period (10 years).
Filing late: penalties and surcharges may apply. Regularise as soon as possible.
Organising with WEEPO tools
Cross-check your declarations with our cap calculator to anticipate your annual trajectory (200k or 500k MAD depending on activity).
Use the net income simulator to estimate net after income tax and AMO based on your cumulative declared revenue.
The currency converter helps value international collections in MAD at the day rate.
If uncertain about a complex declaration (multi-currency, client deposits), speak to a WEEPO advisor before the deadline.
In case of audit or regularisation
Keep full traceability: signed quote, invoice, proof of payment, mission contract. The administration may verify consistency between declared activity and documents.
If you discover an error on a past period, initiate regularisation through official channels rather than waiting for an adjustment.
Under-declared amounts expose you to tax and contribution back-payments and deregistration in case of repeated fraud.
Frequently asked questions
What happens if I file late?
Penalties and surcharges may apply. Regularise as soon as possible to limit sanctions.
Must I declare payments in foreign currencies?
Yes, convert amounts to MAD at the exchange rate on the collection date for your declaration.
Can I correct an erroneous declaration?
Yes, regularisation is possible through official channels. Act as soon as you discover the error.
Must I declare client deposits?
Yes, upon collection. A deposit received in March must be declared in March, even if the mission ends in June.
Does the declaration trigger AMO payment?
The declaration feeds rights calculation. AMO contributions follow the separate quarterly flat schedule.
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