Law n°69-21 on Payment Terms: Implications and Compliance Guide

2023-06-22 19:29:07

Law n°69-21 on payment terms has just been published in the Official Bulletin (n°7204 of 06/15/2023). It applies to invoices issued from next July 1 (beginning of the month following the publication of the law) by legal and natural persons with a turnover of more than 50 million DH excluding tax. Similarly, only invoices of more than 10,000 DH including tax are initially concerned. The law will gradually come into force by level of turnover (see schedule above).

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