Practical VAT Guide Morocco 2026 — Free PDF | Upsilon Consulting

Practical VAT Guide — Morocco, 2026 Edition

This guide, prepared by Upsilon Consulting, provides a comprehensive overview of the legislation governing Value Added Tax (VAT) in Morocco. It incorporates the provisions of the 2026 Tax Code (CGI), Circular 717 and Circular Notes 730 to 737.

Contents

Part I — Scope and Regimes

• Chapter 1: Introduction to VAT — principles and indirect tax mechanism
• Chapter 2: Scope of application (Art. 89 CGI) — mandatory taxable operations
• Chapter 3: Territoriality (Art. 88 CGI) — connection criteria to Morocco
• Chapter 4: Optional registration (Art. 90 CGI) — conditions and effects

Part II — Exemptions and Suspension Regime

• Chapter 5: Exemptions without right to deduct (Art. 91) — basic necessities, healthcare, press
• Chapter 6: Exemptions with right to deduct (Art. 92) — exports, pharmaceuticals, investment
• Chapter 7: Suspension regime (Art. 94) — exporters, turnover ceiling

Part III — Rates, Tax Base and Deductions

• Chapter 8: VAT rates (Art. 99) — convergence to 20% and 10%, correspondence table
• Chapter 9: Deductions — substantive and formal conditions, exclusions, prorata, adjustments
• Chapter 10: Tax base (Art. 96) — included and excluded elements

Part IV — Obligations and Collection

• Chapter 11: Chargeability and due date — receipts, debits, deliveries
• Chapter 12: Real estate VAT — developers, subdividers, social housing
• Chapter 13: VAT credit refund — procedure, conditions, file

Part V — Filing, Withholding Tax and Penalties

• Chapter 14: Filing and payment — monthly, quarterly, SIMPL, cessation
• Chapter 15: Withholding tax and self-assessment — Art. 117, Art. 115, digital services
• Chapter 16: Penalties — surcharges, fines, violations

Disclaimer

This guide is for informational purposes only and does not replace the applicable legal and regulatory provisions. Readers are advised to consult official texts and seek professional guidance for specific questions.

Related pages

• VAT in Morocco: What you need to know
• VAT Qualification Morocco — Free tool
• Tax advisory services