Is your transaction subject to VAT in Morocco, exempt, or outside scope? 5-step decision tree covering Art. 89 scope, Art. 90 option, exemptions, and rates (20%, 10%). 6 practical cases: export, rental, SaaS, auto-entrepreneur.
Complete list of VAT exemptions without right to deduction in Morocco (article 91 CGI 2026): essential goods, healthcare, education, press, small manufacturers.
VAT reform Morocco 2024-2026: convergence from 4 rates (7%, 10%, 14%, 20%) to 2 rates (20% standard, 10% reduced). Progressive timeline and impacts.
VAT on services in Morocco: rates (20% standard, 10% reduced), taxable operations, hotel and restaurant services, non-resident rules, and filing. 2026 guide.
VAT on banking and credit operations is 10%. This VAT covers: interest, commissions, and more.
VAT on real estate transactions in Morocco covers construction work, land subdivision, and real estate development.
Self-supply VAT in Morocco under Article 89 CGI: tax base, rates, filing obligations, exemptions, and penalties for non-declaration. Full 2026 guide.
Landowners who carry out land development operations must be classified into two categories for VAT purposes.
VAT in Morocco at a glance: 20% standard rate, 10% reduced rate, exemptions, deduction rules, and 2026 reform changes. Complete guide for businesses.
SIMPL portal guide: online tax filing for CIT, VAT, and PIT in Morocco. Registration, deadlines, payment, and common issues. Updated for 2026.
Does VAT apply to real estate rentals? VAT applies to commercial transactions but not to civil acts.
VAT territoriality deals with the rules applicable to determine whether a transaction is subject to VAT based on the place of execution.
The VAT prorata deduction means that certain taxable persons may only deduct a fraction of the VAT charged on their purchases.
VAT in Morocco is a consumption tax that applies to all products and services. The standard rate is generally 20%.
Value Added Tax in Morocco: 2 rates (20% standard, 10% reduced), taxable operations, exemptions with and without deduction, filing deadlines, and 2026 reform updates.
VAT credit refund in Morocco: eligibility, calculation of refundable amount, filing procedure, required documents, and common rejection grounds. Guide.