The CPU regime : a new fiscal era!
In this article, we'll take a look at the new CPU regime, alongside the auto-entrepreneur regime and the simplified income regime. The single professional contribution is therefore the third optional regime, which any individual with sales within certain thresholds can certainly activate when the activity is not expressly excluded.
- Sales ceiling
Article 41-II CGI
- 2,000,000 DHS for commercial, industrial and craft activities;
-500,000 DHS for the provision of services
- Rates
Article 73-II-6
- CPU = (Sales x Applicable coefficient) x 10 % + Additional duty
- The scales for the applicable coefficient (20%) and the complementary duty according to the Single Professional Contribution, for example:
- CA declaration deadline
Article 82quater CGI
- In addition, you are required to file an annual tax return for the sales generated by each activity, and to pay the tax spontaneously, no later than April 1 of the year following the year in which the sales were generated.
- VAT
- Sales and deliveries as-is are not subject to VAT for traders whose turnover for the previous year was less than two million (2,000,000) dirhams;
- Small service providers with annual sales of five hundred thousand (500,000) dirhams or less are taxable by option (at the taxpayer's discretion).
Consequently, a service provider whose sales do not exceed 500,000 dirhams is not liable for VAT. However, they may, if they wish, apply to be subject to VAT.
- TP/ TSC
Taxpayers liable for income tax under the CPU system are exempt from TP and TSC. - CNSS
Possible via www.macnss.ma but optional (not mandatory).
The duty supplement included in the calculation of the single professional contribution is intended for social benefits, initially covering compulsory health insurance.
In conclusion, our legal and tax team will be happy to provide you with any further information you may require on the CPU system or other issues.
The accounting firm Fiscal & Légal Team can assist you in accounting, taxation and legal matters, for example:
- Business start-ups ;
- Bookkeeping
- Social Expertise and HRM
- Legal advice
- Processing pay slips ;
- Tax optimization;
- Outsourcing accounting and tax returns ;
- Digitization
- Company support
Faithfully yours,
Ilham Taha-Bouamri
Chartered accountant and tax specialist
