Auto-Entrepreneur Invoices in Morocco: Free Template & Statutory Guidelines
Moroccan auto-entrepreneurs providing services or artisanal goods with annual revenue below 500,000 DH are exempt from VAT (CGI Article 91-II-3°): their invoices do not bill VAT. While general bookkeeping rules under Article 145 do not formally apply (Article 145-XI), commercial clients expect a complete invoice with seller and buyer ICE numbers.
Updated on 27/10/2026Prepared by eFacto based on official texts · chartered accountant review in progress
Everything stays in your browser: no data is sent or stored.
Your company
ICE — · IF — · TP —
INVOICE
N° F-2026-001
Date: 01/11/2026
Operation of 01/11/2026
Billed to
—
ICE —
| Description | Qty | Pre-tax unit price | Total pre-tax |
|---|---|---|---|
| — | 1 | 0.00 MAD | 0.00 MAD |
- Total pre-tax
- 0.00 MAD
- Total incl. tax
- 0.00 MAD
VAT not applicable — exemption for natural person service providers and manufacturers with annual turnover not exceeding 500,000 DH (Article 91-II-3° of Moroccan CGI).
Does an auto-entrepreneur charge VAT in Morocco?
Generally no. Individual service providers and artisans with annual revenue up to 500,000 DH are exempt (CGI Article 91-II-3°), while commercial merchants are only taxable from 2,000,000 DH (Article 89-I-2°).
Explicitly specify on your invoice that VAT is not charged and reference the legal basis: this clarifies the zero VAT status for your corporate clients. Our generator inserts this note automatically in auto-entrepreneur mode.
- Disclaimer
- VAT not applicable — Exemption under CGI Article 91-II-3°
What details should appear on an auto-entrepreneur invoice?
Although Article 145 does not strictly bind auto-entrepreneurs (Article 145-XI), adopting standard accounting mentions is best practice: business clients require these to justify their deductible operating expenses.
- Number invoices in continuous chronological order (e.g., AE-2026-001, AE-2026-002…).
- State your corporate client’s ICE number to allow them to log your services.
- Maintain a local or digital backup copy of every issued invoice.
What happens beyond 80,000 DH with a single client?
For service providers, the portion of annual turnover with a single client that exceeds 80,000 DH is subject to income tax withholding at source, deducted directly by that client (CGI Article 42 bis).
Monitor your cumulative annual billing per client: once the 80,000 DH threshold is exceeded, the corporate client must withhold the applicable tax at payout.
Frequently asked questions
Which VAT note should an auto-entrepreneur include?
For services or craft production under 500,000 DH, the statement "VAT not applicable — Exemption under Article 91-II-3° of the Moroccan General Tax Code" legally justifies why no tax is added.
Must an auto-entrepreneur display an ICE number?
Article 145 does not formally apply to auto-entrepreneurs (CGI Article 145-XI), but corporate clients require your ICE to log expenses and declare payments. You must also hold an active email address (Article 145-X).
Can I download my invoice directly as a PDF?
Yes: enter your invoice information into our generator and select "Print or Save to PDF". Data remains strictly confidential on your device.
Compliant invoices, verified VAT, tracked deadlines
eFacto calculates line-by-line VAT at applicable statutory rates and monitors payment deadlines for your clients and suppliers.
Try eFacto for freeOfficial sources
- General Tax Code (CGI), 2026 Edition (DGI) — Article 91-II-3° — Exemption for Small Service Providers and Artisans
- General Tax Code (CGI), 2026 Edition (DGI) — Article 89-I-2° — Commercial Merchant Revenue Threshold
- General Tax Code (CGI), 2026 Edition (DGI) — Article 145-XI — Exemption of Auto-Entrepreneurs from Article 145
- General Tax Code (CGI), 2026 Edition (DGI) — Article 42 bis — Auto-Entrepreneur Regime and 80,000 DH Client Ceiling
General information updated on indicated date. For specific cases, consult official texts or a chartered accountant.