Your inputs
Total VAT paid on your purchases and expenses for the period.
Results
- HT amount
- 10.000,00 DH
- VAT collected
- 2.000,00 DH
- TTC amount
- 12.000,00 DH
- Deductible VAT on purchases
- − 0,00 DH
- Net VAT to remit
- 2.000,00 DH
Indicative results — do not replace a chartered accountant's advice. 2026 rates, subject to change.
How to calculate VAT in Morocco
Three rules to remember for Moroccan VAT.
Moroccan VAT has 5 rates
Standard 20% (majority of goods and services), 14% (construction, transport), 10% (dine-in restaurants, liberal professions), 7% (basic necessities, press), 0% (export). Some goods/services are exempt (health, education, exports).
HT ↔ TTC conversion
HT + (HT × rate) = TTC. Conversely, TTC ÷ (1 + rate) = HT. On 1,000 MAD HT at 20%, VAT collected is 200 MAD and TTC is 1,200 MAD. On 1,200 MAD TTC at 20%, HT is 1,000 MAD.
Net VAT = collected − deductible
You only remit to the DGI the difference between VAT collected on sales and VAT paid on professional purchases. If deductible exceeds collected, you have a VAT credit carried forward.
Frequently asked questions
Which VAT rate applies to my activity?
20% for most services and goods (standard). 14% for construction and passenger transport. 10% for dine-in restaurants and some liberal professions. 7% for basic necessities (water, electricity, oil, sugar). 0% for exports. Always verify with your accountant the exact category of your activity.
When must I file and remit VAT?
Depending on your regime: monthly (revenue > 1 million MAD) or quarterly (revenue ≤ 1 million MAD). The filing must be deposited and VAT paid before the 20th of the month following the period. Billora generates your ready-to-file VAT report in one click.
What is the debit vs cash regime?
Debit regime (invoicing): VAT is due once the invoice is issued, even if the client has not yet paid. Cash regime: VAT is only due upon actual collection. Cash regime is more favorable for cash flow but requires DGI approval.
What happens if I have a VAT credit?
If your deductible VAT exceeds VAT collected on a period (e.g. heavy purchases at business launch), you have an indefinite carryforward credit on subsequent periods. Beyond 12 months of credit, a refund may be requested from the DGI under certain conditions.
Is this calculator accurate for my filing?
It gives a reliable estimate for planning. The official filing must account for all items (deduction prorations, exclusions from deduction, withholding at source), which exceed the scope of a simple calculator. Your accountant or Billora can generate the exact filing.
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