VAT Taxable Event and Chargeability in Morocco
VAT taxable event and chargeability in Morocco: cash basis regime (default), option for accrual basis, advances and deposits. Art. 95 of the CGI.
VAT Exemptions With Right to Deduction (Article 92): Complete Guide 2026
VAT exemptions with right to deduction in Morocco (article 92 CGI 2026): export, pharmaceuticals, investment, social housing, agriculture. Complete guide.
Morocco VAT: 5-Step Decision Tree and Practical Cases
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.
VAT Exemptions Without Right to Deduction (Article 91): Complete List 2026
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: Timeline, New Rates and Impacts
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: A Tax Guide
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
VAT on banking and credit operations is 10%. This VAT covers: interest, commissions, and more.
VAT on Real Estate Transactions: 3 Activities
VAT on real estate transactions in Morocco covers construction work, land subdivision, and real estate development.
Self-Supply (VAT)
Self-supply VAT in Morocco under Article 89 CGI: tax base, rates, filing obligations, exemptions, and penalties for non-declaration. Full 2026 guide.
Land Development Operations (VAT)
Landowners who carry out land development operations must be classified into two categories for VAT purposes.
VAT in Morocco: What You Need to Know
VAT in Morocco at a glance: 20% standard rate, 10% reduced rate, exemptions, deduction rules, and 2026 reform changes. Complete guide for businesses.
SIMPL CIT, PIT, VAT - Online Tax Filing
SIMPL portal guide: online tax filing for CIT, VAT, and PIT in Morocco. Registration, deadlines, payment, and common issues. Updated for 2026.
Real Estate Rental: VAT Regime
Does VAT apply to real estate rentals? VAT applies to commercial transactions but not to civil acts.
VAT Territoriality: Key Takeaways
VAT territoriality deals with the rules applicable to determine whether a transaction is subject to VAT based on the place of execution.
VAT Prorata Deduction
The VAT prorata deduction means that certain taxable persons may only deduct a fraction of the VAT charged on their purchases.
VAT in Morocco: Scope of Application
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 (VAT)
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
VAT credit refund in Morocco: eligibility, calculation of refundable amount, filing procedure, required documents, and common rejection grounds. Guide.