The adoption of this decree is part of the effort to align the Moroccan tax system with international tax standards.

Morocco’s Council of Government approved draft Decree No. 2.22.1020 on 13 November 2025, introducing updated transfer pricing documentation and filing rules.

The decree specifies the content required for both the master and local files and sets out the procedures for submitting these documents to the tax authorities.

The adoption of this decree is part of the effort to align the Moroccan tax system with international tax standards. These standards aim to enhance the mechanisms for controlling transfer prices.

Previously, Morocco only required the master and local files to be provided during an audit or within 30 days of a request from the tax authority.