Wasal Seller Taxation: VAT and Corporate Tax

Selling on Wasal does not exempt you from your tax obligations. Whether you are an 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
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 your revenue exceeds these caps for two consecutive years, you leave the auto-entrepreneur regime: actual net profit then applies, unless you opt for simplified net profit or the single professional contribution (CPU). Contact the DGI or your accountant to prepare the transition.

VAT: when does it apply to you?

VAT does not apply to every seller:

• Auto-entrepreneurs: outside the scope of VAT as long as they remain within this regime (DGI auto-entrepreneur guide 2026).
• Retailers: subject to VAT from 2,000,000 DH of taxable revenue in the previous year; wholesalers and importers (for the resale of imported products) are subject to it whatever their revenue (article 89 of the 2026 General Tax Code).
• Manufacturers and service providers who are individuals: exempt up to 500,000 DH of annual revenue (article 91-II-3°). Opting into VAT remains possible (article 90).

VAT rates in Morocco

Since 1 January 2026, at the end of the reform launched by the 2024 Finance Law, VAT has only two rates: the standard rate of 20%, which applies to most goods and services, and the reduced rate of 10%. Some transactions, such as exports, are exempt. Check the rate for your products in the General Tax Code or with your accountant.

Income tax or corporate tax

Auto-entrepreneur

Flat-rate final tax on the revenue collected:

• 0.5% for commercial, industrial and craft activities
• 1% for service provision

Declaration and payment are monthly or quarterly, depending on the option chosen, at Barid Al-Maghrib, before the end of the month following the month or quarter in which the revenue was collected (DGI auto-entrepreneur guide 2026).

Legal entity (LLC, PLC)

For financial years starting on or after 1 January 2026, corporate income tax has two standard rates (articles 19 and 247-XXXVII-A of the 2026 General Tax Code):

Net profit	IS rate
Under 100M DH	20%
100M DH and above	35%

Credit institutions and insurance companies have a specific rate.

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.

Your declaration obligations

1. 01

   Keep your bookkeeping up to date

   • Auto-entrepreneur: exempt from accounting obligations (article 145-XI of the General Tax Code); still keep a record of the revenue you collect, as it is the basis of your declarations
   • Legal entity: full accounting (journal, general ledger, balance sheet, income statement)
2. 02

   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)
3. 03

   Declare according to your regime

   Regime	Declaration	Frequency
   Auto-entrepreneur	Revenue collected, at Barid Al-Maghrib	Monthly or quarterly
   Professional IR	Annual income	Annually (before 1 May, article 82 of the General Tax Code)
   IS	Annual profit + advance payments	Annually + 4 advance payments
   VAT (if subject)	VAT return	Monthly or quarterly depending on revenue

4. 04

   Pay the taxes due

   Auto-entrepreneur: payment at Barid Al-Maghrib, with the declaration. Other regimes: 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 auto-entrepreneur
• Track your sales monthly: export your sales data from the Seller Portal to track your revenue
• 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
• Auto-entrepreneur portal — registration
• 2026 General Tax Code and DGI auto-entrepreneur guide 2026
• OMPIC — Central Trade Register, legal information on companies

Going further

• Which legal status to sell online in Morocco? — auto-entrepreneur, auto-entrepreneurship or company
• Understanding your payments — payout cycle and net calculation
• Downloading your invoices — supporting documents for your accounting
• Commissions and fees explained
• Special conditions