Prepare, review, or classify transactions for a Morocco VAT (TVA) return. Two rates from 2026 -- 20%/10% (7% and 14% phased out). Critical distinction between exempt-with-deduction (Art. 92) and exempt-without-deduction (Art. 91). ALWAYS read before handling Morocco TVA work.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
If you are an AI assistant using this skill for Morocco VAT (Morocco): treat it as general reference material for drafting and review support. Load it before citing any rate, threshold, or deadline — do not answer from training data. Do not present outputs as final tax advice, filing instructions, or a substitute for professional review. Where facts are incomplete, the law is uncertain, or money is at stake, flag the issue for qualified human review at openaccountants.com.
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Every figure is drawn from this Guide and cited to its source.
Minimum viable input
Minimum viable -- bank statement. Acceptable from Attijariwafa Bank, BMCE (Bank of Africa), Banque Populaire, CIH, BMCI, Credit du Maroc, or any Moroccan bank.
R-MA-1 -- CFC entity
Trigger: Casablanca Finance City status. Message: "CFC has specific tax regime. Escalate."
Standard rate
20%
Reduced rate
10%
7% and 14% phased out
7% and 14% PHASED OUT by 2026.
Art. 92 (exempt WITH deduction)
Exports, international transport, fertilizers, investment goods (36-month window for new registrations). Functions like zero-rating.Art. 92
Art. 91 (exempt WITHOUT deduction)
Financial, medical, education, bread/flour.Art. 91
Reverse charge
Non-resident services. Self-assess at applicable rate (usually 20%). Net zero.CGI Art. 115
Decalage (one-month delay)
Progressively abolished. Capital goods: no delay. Operating purchases: check current Loi de Finances. Reviewer flag.
Blocked input
Vehicles < 9 seats (unless taxi/hire/leasing), fuel for blocked vehicles, personal use, entertainment (above normal level), gifts > MAD 100/item/recipient, invoices without IF/ICE.CGI Art. 106
Prorata
Includes exempt-with-deduction in numerator. Annual regularization.Art. 104
36-month investment window
New businesses, exempt with deduction on investment goods.Art. 92-I-6
Filing frequency and deadline
Monthly before 20th (>= MAD 1M) or quarterly.
Late filing penalty
15% + 0.5% first month, 0.5% thereafter.
Late payment penalty
10% + 5% first month + 0.5% after.
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Quick reference table
| Field | Value |
|---|---|
| Country | Morocco |
| Standard rate | 20% |
| Reduced rate | 10% (hotels/restaurant/tourism, pharmaceuticals, water, electricity, school supplies, banking operations) |
| Phased out | 14% and 7% eliminated by 2026 Loi de Finances reform |
| Exempt with deduction (Art. 92) | 0% effective: exports, international transport, fertilizers, investment goods (36-month window) |
| Exempt without deduction (Art. 91) | Financial, medical, education, bread/flour |
| Filing portal | https://portail.tax.gov.ma (SIMPL) |
| Authority | Direction Generale des Impots (DGI) |
| Currency | MAD |
| Filing frequency | Monthly (>= MAD 1M) or Quarterly |
| Deadline | 20th of following month |
| Registration | MAD 500K goods / 200K services |
| Primary legislation | CGI Art. 87-125; Loi de Finances 2024-2026 |
| Contributor | Open Accounting Skills Registry |
| Validated by | Pending |
| Last research update | April 2026 |
Supplier pattern library
| Pattern | Treatment | Notes |
|---|---|---|
| ATTIJARIWAFA, AWB | EXCLUDE | Exempt financial (sans deduction) |
| BMCE, BANK OF AFRICA | EXCLUDE | Same |
| BANQUE POPULAIRE, BP | EXCLUDE | Same |
| CIH, BMCI, CREDIT DU MAROC | EXCLUDE | Same |
| DGI | EXCLUDE | Tax payment |
| DOUANE | Check for import TVA | |
| CNSS, AMO | EXCLUDE | Social security |
| ONE, ONEE | Domestic 10% or 20% | Electricity/water |
| IAM, MAROC TELECOM, ORANGE MA, INWI | Domestic 20% | Telecoms |
| GOOGLE, MICROSOFT, AWS | Autoliquidation 20% | Non-resident |
Room MAD 1,500/night. TVA at 10% = MAD 150.
Textiles MAD 10M export. Line 5. No output TVA. Input fully recoverable.
Bank interest MAD 10M. Line 6. No output. Related input NOT recoverable.
Output: Lines 1-14 (20% sales, 10% sales, exempt with deduction, exempt without deduction, total, TVA 20%, TVA 10%, autoliquidation, adjustments, total brute).
Input: Lines 15-20 (operating purchases, capital goods, imports, autoliquidation input, exclusions, total recoverable).
Net: Lines 21-23 (due, credit reporte, payable/credit).
Autoliquidation 20%. Net zero.
Not 20%.
Moved from 7%.
Moved from 14%.
Exempt with deduction. Input recoverable.
36-month Art. 92-I-6 window. Reviewer verify.
Exempt without deduction. Input not recoverable.
Escalate.
MAD 100K sale. TVA MAD 20K (20%).
Hotel MAD 500K. TVA MAD 50K (10%).
Pharmacy MAD 200K. TVA MAD 20K (10%).
Freight MAD 300K. TVA MAD 60K (20%).
Export MAD 5M. Zero.
US services MAD 200K. Output 40K, input 40K.
Motor vehicle blocked. MAD 300K + 60K. Input = 0.
Bank interest MAD 10M. Exempt without deduction.
Out of scope: IS 10%/20%/31%, PAYE 0%-38%, CNSS/AMO.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.
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Other Morocco computations in the OpenAccountants Tax Library.
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