Practical Guides to Invoicing in Morocco
Clear, verified answers with free tools: calculate, generate, and verify.
- VAT in Morocco in 2026: Rates, Calculation, and Tax ReturnsSince January 1, 2026, Morocco operates with two VAT rates: 20% (standard rate) and 10% (reduced rate for specific goods and services defined by Article 99 of the CGI). To convert ex-tax (HT) to inc-tax (TTC), multiply by 1.20 or 1.10; to find ex-tax from inc-tax, divide by the same coefficient.Updated on 27/10/2026
- Law 69-21 on Payment Terms in Morocco: What You Need to Know in 2026Moroccan Law 69-21 requires companies with annual turnover exceeding 2 million dirhams to pay suppliers within 60 days of the invoice date, or within agreed contractual terms capped at 120 days. Any late payment triggers a monthly fine remitted to the State Treasury, reported quarterly online.Updated on 27/10/2026
- Moroccan Invoice Template: Mandatory Legal Mentions and Free GeneratorA valid Moroccan tax invoice must state the seller identity and ICE number, Fiscal ID (IF), professional tax number (TP), transaction date, client name, address, and client ICE, itemized quantities and unit prices, VAT distinctly broken down, and payment terms (CGI Article 145). Our free generator incorporates every requirement.Updated on 27/10/2026
- Auto-Entrepreneur Invoices in Morocco: Free Template & Statutory GuidelinesMoroccan 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 27/10/2026
- Recovering Overdue Invoices: Letter Templates & Collection MethodFollow a structured three-step collection process: a polite reminder shortly after the due date, a firm second notice two weeks later, followed by a formal notice of default (mise en demeure) specifying a final deadline. Our generator creates custom letters in English, French, and Arabic.Updated on 27/10/2026
- Electronic Invoicing in Morocco: Statutory Framework & Business PreparationIn Morocco, enterprises subject to real net profit or simplified tax regimes and all VAT-registered taxpayers must utilize a computerized billing system satisfying tax administration technical criteria (CGI Article 145-IX). Sector-by-sector decrees govern implementation: prepare your business today by standardizing continuous numbering, ICE audits, and software data structures.Updated on 27/10/2026
Our methodology
- Every rule cites official texts: General Tax Code (2026 edition), DGI circulars, Official Bulletin, Bank Al-Maghrib.
- Facts are verified in official legislation; unverified points are not published.
- Every guide displays its update date and chartered accountant review status.
- Tools run locally in your browser: no entered data is sent or stored.