Taxes: The DGI simplifies communication channels

Since January 1 , 2026, taxpayers have been required to provide their email address to the General Directorate of Taxes (DGI). This obligation was stipulated by the 2018 Finance Law, but its implementation proved difficult. Taxpayers had to obtain an e-mail address from a trusted service provider. The goal was to secure communication between taxpayers and the tax administration. This is reminiscent of the attempts to digitize the payment of vehicle registration fees, which took years because it required going through a service provider. This option was ultimately abandoned in favor of another solution that generates billions of dirhams (equivalent to hundreds of millions of US dollars) annually.
The Finance Law has therefore simplified the system as much as possible. Taxpayers can now use the email address of their choice (Gmail, Yahoo, Outlook, etc.) and provide it to the tax authorities (Articles 145-X and XI of the General Tax Code). The other change introduced by the 2026 Finance Law concerns the extension of this obligation to persons subject to the single professional contribution (CPU) regime and to self-employed entrepreneurs who were exempt until December 31, 2025. This provision is explained by the fact that many taxpayers have joined these tax regimes without complying with the mandatory administrative formalities associated with them. As a result, they find themselves unwittingly liable for unpaid taxes to the tax authorities and the National Social Security Fund (CNSS).
Neither the General Tax Code (CGI) nor the Finance Law specify the practical details of how the email should be communicated, in particular its sending by the taxpayer, its receipt by the administration, its verification, its validation, and other details. Nonetheless, the tax authorities have made a paper form available to taxpayers to be completed and submitted to their offices or sent by post. In any case, the tax authorities will not accept just any email address, which may be fraudulent. The measure has been simplified because the tax authorities have sufficient means to ensure the system is properly enforced. A taxpayer will therefore not be able to avoid receiving an electronic notification from the tax authorities. Furthermore, sending a notification letter via the internet is considered valid as it is backed by Article 219-II of the General Tax Code, and it has the same legal effect as a traditional notification sent to the civil address provided to the tax authorities via tax returns, deeds, and other correspondence.
Hassan EL ARIF