Morocco’s Direction générale des impôts (DGI) generated a record 20.93 billion dirhams in additional revenues from tax control and regularization operations in 2025, an 18 percent increase on the prior year, as the administration advanced what it describes as a fundamental shift in fiscal doctrine. Rather than using audit activity as a quick budgetary lever, the DGI now allocates the entirety of these additional revenues to financing refunds and restitutions to taxpayers — flows that themselves rose 13.8 percent to reach 24.98 billion dirhams, reported daily L’Economiste.
The strategic pivot has redirected the DGI’s targeting priorities. Where previous administrations focused enforcement effort on the informal economy, the current approach is squarely aimed at organised fraud within the formal sector, particularly the networks of fake invoicing whose estimated damage to public finances stands at between 40 and 50 billion dirhams, according to figures communicated to the CGEM. To detect these schemes, the tax authority is deploying automated risk management systems and building compliance profiles that privilege the development of spontaneous civic behaviour over maximising immediate audit yield.
The operational results of this data-driven reorientation are visible in the audit statistics. Document-based audits increased by 35 percent to reach 82,017 files processed, generating 6.54 billion dirhams in revenues. The data reveals a sharp concentration of fiscal stakes: large companies account for just 5 percent of dossiers but 41 percent of rights recovered, while individuals represent more than half of examinations but generate less than a quarter of total amounts.
The number of on-site audits declined 7 percent to 7,133 dossiers, yet their yield rose 11 percent to 10.67 billion dirhams — a combination that reflects more precise targeting. Legal entities now represent 90 percent of verified files, up from 54 percent previously, and targeted spot audits have grown from 18 to 34 percent of the total.
At the heart of the strategy is what the DGI calls “fiscal intelligence” — the central pillar of its 2024-2028 strategic plan. A defining milestone of 2025 was the completion of the electronic reception system for accounting entry files (FEC), enabling the automated analysis of company accounts as a precursor to the awaited deployment of electronic invoicing. The DGI is simultaneously investing in human capital through the training of new recruits and the upskilling of existing staff in big data and analytics.
