Mr. Mohamed BENCHAABOUN, Minister of Economy and Finance announced in Rabat, Monday, January 14th 2019, that shopkeepers and craftsmen subject to the flat-rate system are exempted from billing under tax law.
Responding to a question in the House of Representatives, the Minister asserted that no change had occurred in the tax situation of this category of shopkeepers and craftsmen. He noted that the interpretations related to the new provisions of the Finance Act 2018 demonstrates a misunderstanding of their contents.
With respect to the importance of the dialogue with professional organizations, he recalled, an important meeting on domestic and local trade was held to discuss developments in this area based on the new tax measures, in a climate of seriousness, responsibility and sincere wish to succeed this step by all parties.
Regarding electronic invoicing, Mr. Benchaaboun explained that it only concerns professionals subject to tax under the accounting regime, noting that no one has the right to demand or impose such invoicing. in commercial transactions with its clients, in the absence of an organic law governing the terms and conditions of its application.
He also stressed that the Organic Law (LOF) will be prepared only within the framework of a inclusive approach and based on consultation and coordination with the professional associations according to the activities of each sector pursuant to the (LOF). In this respect, he recalled the adoption of the principle of the gradual implementation taking account of the the specific needs of each commercial activity and the ability of professionals in each sector in adapting to the technical standards relating to the electronic billing system.
He concluded that this involves responding to the aspirations of small traders and craftsmen and to engage the participation of professional organizations in the work of the next National Tax Meetings, which will be an opportunity to promote a broad debate on the means to define a legal framework of local commerce.