Payment deadlines: Date faking is becoming a national sport

Manipulating invoice due dates to postpone payment is becoming increasingly common. The simple tactic involves asking your supplier to issue a new invoice with a later date to reset the clock and thus avoid the mandatory penalty (Article 78-3 of the law). Indeed, Law No. 69-21 concerning payment deadlines stipulates a penalty for payments made more than 120 days late.
Experts say this practice isn’t limited to small operators, but extends to large companies and public institutions. To get paid after several months of waiting, some suppliers comply with this requirement. Others refuse.
It is important to note, however, that Article 78-1 of Law No. 69-21 stipulates that, before any transaction and upon request, payment terms must be specified. Payment terms must be stated by any means proving receipt, such as an invoice, delivery note, etc.
The implementation of electronic invoicing will certainly put an end to all the traffic related to invoice dates since the latter will have to be validated beforehand by the General Directorate of Taxes (DGI) before being sent to customers. A press release was issued on Friday, March 13, by the General Directorate of Taxes (DGI) in response to a request for information from professionals. It specifies that legal entities and individuals whose turnover for the 2024 fiscal year is greater than 2 million Dirhams excluding taxes (USD 213,363) and less than or equal to 10 million Dirhams excluding taxes (USD 1,066 million) are required to declare invoices issued since January 1 , 2025, that have not been paid by the deadline . This is the date on which they fall under the scope of the law. The declaration must be filed online before April 01, along with payment of the penalty.
As for entities with a turnover exceeding 10 million Dirhams excluding taxes (USD 1.066 million) and less than or equal to 50 million Dirhams excluding taxes (USD 5.33 million) for the fiscal year ending before January 01, 2025, they are required to declare their unpaid invoices by March 31 at the latest. Those with a turnover exceeding 50 million Dirhams excluding taxes (USD 5.33 million) as of December 31, 2025, are required to file their quarterly declaration before the end of the month following each quarter.
H.E.