The entry into force of the tax marking obligation for diesel and premium fuel has been postponed to January 1, 2026, under the provisions of the finance law for the 2025 budget year.
The same applies to the establishment of the offense relating to non-compliance with this obligation, which will also take effect on the same date, according to a circular on the customs provisions of this text emanating from the Customs Administration. and indirect taxes (ADII).
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This measure was taken “taking into account the technical specificities of the tax marking of fuels and in order to have the time necessary to implement this system under the best conditions”.
In anticipation of the implementation of this obligation, article 56 of the dahir carrying law n°1-77-340 of October 9, 1977 was amended to provide for an offense for non-compliance with the obligation of tax marking of the diesel and premium fuel, provided for by article 42 bis of the aforementioned dahir law n°1-77-340.
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This system, established by the 2024 finance law, aims in particular to control the availability and quality of these products, in addition to delimiting the responsibilities of the different stakeholders in the distribution chain.
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