Wasal Seller Taxation: VAT and Corporate Tax
VAT, corporate income tax, sole proprietor status and withholding tax: the tax obligations of a Moroccan marketplace seller explained simply.
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This article outlines the general tax framework applicable to Moroccan sellers on a marketplace. It is not a substitute for the advice of a chartered accountant or a tax specialist. The rates and thresholds cited may change — always check the latest information on tax.gov.ma or with the General Tax Directorate (DGI).
Selling on Wasal does not exempt you from your tax obligations. Whether you are a sole proprietor (auto-entrepreneur) or a company, you are responsible for declaring and paying taxes on the sales you make through the platform. This guide summarizes the main points you need to know.
Your status determines your tax regime
| Status | Tax regime | Annual revenue cap |
|---|---|---|
| Sole proprietor (auto-entrepreneur) | Flat-rate final tax | 500,000 DH (services ≤ 200,000 DH) |
| Individual (professional income tax, IR) | Actual or simplified net profit | No cap |
| LLC / PLC / Cooperative | Corporate income tax (IS) | No cap |
If you exceed the caps of the sole proprietor regime, you must switch to another status — contact the DGI or your accountant.
VAT: when does it apply to you?
VAT does not apply to every seller:
- Sole proprietors: exempt from VAT as long as they remain within their regime.
- Legal entities and individuals (professional IR): subject to VAT if your annual revenue exceeds 500,000 DH for commercial activities.
Common VAT rates in Morocco
| Rate | Product examples |
|---|---|
| 20% (standard rate) | The majority of goods and services |
| 14% | Transport, specific IT services |
| 10% | Banking, catering, hospitality |
| 7% | Basic food products, medicines |
| 0% (exempt) | Exports, essential goods |
If you are subject to VAT, the price you display on Wasal must be the tax-inclusive price (all taxes included). Your invoices must state the pre-tax amount, the VAT and the tax-inclusive total.
Income tax or corporate tax
Sole proprietor
Flat-rate final tax on the revenue collected:
- 0.5% for commercial, industrial and craft activities
- 1% for service provision
Declaration and payment are quarterly, via the sole proprietor portal or the dedicated app.
Legal entity (LLC, PLC)
Corporate income tax is progressive according to the net profit bracket:
| Net profit bracket | IS rate 2026 |
|---|---|
| ≤ 300,000 DH | 20% |
| 300,001 to 100M DH | 20% to 25.5% (progressive) |
| > 100M DH | 34% |
IS rates change regularly as part of the Moroccan tax reform. Always check the rate applicable to the current year on tax.gov.ma.
Wasal commission and VAT
The commission charged by Wasal is a service provision subject to VAT (20%). This commission appears on the commission invoice that Wasal issues to you each month.
What this means for your accounting
- The Wasal commission is a deductible expense from your taxable income
- If you are subject to VAT, the VAT on the Wasal commission is recoverable (deductible VAT)
- Carefully keep your commission invoices — they are required for your accounting
Withholding tax
For certain activities or certain statuses, a withholding tax may apply to payments. In the standard case of a marketplace seller, Wasal does not apply any withholding tax to your payments — you receive the net amount after commissions are deducted, and it is up to you to declare and pay your taxes.
If your situation involves specific rules (non-resident, regulated activity, etc.), consult your accountant.
Your declaration obligations
Keep your bookkeeping up to date
- Sole proprietor: a revenue ledger is mandatory
- Legal entity: full accounting (journal, general ledger, balance sheet, income statement)
Keep your documents
Keep for at least 10 years:
- Sales invoices issued to your customers
- Wasal commission invoices
- Bank statements
- Purchase records (suppliers, logistics, packaging)
Declare according to your regime
Regime Declaration Frequency Sole proprietor Revenue via dedicated portal Quarterly Professional IR Annual profit Annually (before end of March) IS Annual profit + advance payments Annually + 4 advance payments VAT (if subject) VAT return Monthly or quarterly depending on revenue Pay the taxes due
Payment via the DGI's SIMPL portal or bank transfer to the Treasury. Meet the deadlines — late penalties can reach 15% of the amount due.
Best practices
- Separate your accounts: open a bank account dedicated to your seller activity, even as a sole proprietor
- Track your sales monthly: export your sales data from the Seller Portal to keep your revenue ledger up to date
- Plan ahead for cash flow: set aside between 15% and 30% of your income to cover upcoming taxes
- Consult a chartered accountant: the cost is largely offset by the errors and penalties avoided, especially as your business grows
Official resources
- General Tax Directorate (DGI) — official portal, up-to-date rate schedules
- Sole Proprietor Portal — registration, declarations
- Electronic Commercial Registry — legal information
Going further
- Understanding your payments — payout cycle and net calculation
- Downloading your invoices — supporting documents for your accounting
- Commissions and fees explained
- Special conditions
Related reading
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