Invoice a deposit and deduct it from the final invoice

What is a deposit invoice for?

A deposit invoice asks the client for part of the price before the work is finished: for example 30% when a works quote is signed. It is a real invoice: it has its number, its VAT, its payments, its PDF and its e-mail.

At the end, the final invoice repeats the whole quote and deducts the deposits already invoiced: the client only pays the rest, and VAT is never counted twice.

Example. Quote of 10,000 DH excl. VAT (12,000 DH incl. VAT). 30% deposit: deposit invoice of 3,600 DH incl. VAT. Final invoice: 12,000 DH incl. VAT before deposits, minus the 3,600 DH deposit deducted, Net à payer TTC (net amount due): 8,400 DH.

1. Create a deposit from a quote

1. Open a quote that is sent or accepted (a draft, rejected, expired or already converted quote does not allow it).
2. In the quote's action menu, choose Facture d'acompte (deposit invoice).
3. Choose En % du devis (percentage of the quote, e.g. 30) or Montant TTC (amount incl. VAT, e.g. 3,000 DH). The window shows the Total du devis (quote total) and the Reste à facturer (amount left to invoice).
4. Enter the issue date (and a due date if needed), then Créer l'acompte (create the deposit).

Billora creates a draft deposit invoice linked to the quote. The amount is split across the quote's VAT rates, pro rata: a quote at 20% and 10% gives one deposit line per rate. Check it, then send it like any invoice. The last deposit that reaches 100% of the quote (100%, percentages adding up to 100%, or an amount equal to the Reste à facturer) takes exactly the remaining excl. VAT amount and VAT of each rate: the final invoice then comes to 0 DH (give or take a rounding cent when the quote has a global discount over several rates), without being refused.

In the mobile app, the Facture d'acompte action is in the quote's « … » menu; the invoice date is today (you can change it on the draft).

2. Create a deposit without a quote

On the Nouvelle facture (new invoice) form, tick Facture d'acompte, then enter the lines as usual (for example « Deposit on painting work »). The PDF will be titled « Facture d'acompte ». You can then deduct it from the final invoice of the same client (section 4).

3. Number, PDF and e-mail

• Numbering: a deposit invoice takes its number in the same series as your invoices (for example FA-2026-0012), when it is issued. The type is shown on the document, not in the number. The series stays continuous, as required by article 145 of the CGI (Moroccan General Tax Code).
• PDF: title « Facture d'acompte », quote reference and « Acompte de 30 % » when it was calculated as a percentage.
• E-mail: the « Envoi de facture » template is reused; the proposed subject and text speak of « facture d'acompte ».
• Payments, reminders, portal: as for any invoice (partial payments included).

4. The final invoice: deducting deposits

From the quote (automatic)

When you convert the quote into an invoice, all its lines are copied and each issued deposit on that quote is deducted. A deposit still in draft is not deducted: issue it first, or deduct it manually afterwards.

On a draft invoice (manually)

1. Open the final invoice while it is still a draft.
2. If the client has issued deposits that are not deducted, the Acomptes déduits (deposits deducted) card appears: click Déduire un acompte (deduct a deposit).
3. Choose the deposit in the list, then Déduire. To undo, click Retirer (remove) next to the deposit.

Deducting a deposit is done on the website; the mobile app shows the deposits deducted.

What the final invoice shows

• The line table stays the one of the work or services; deposits do not appear in it.
• The totals show the Total TTC avant acomptes (total incl. VAT before deposits), the Acomptes déduits (TTC) and the Net à payer TTC. On the PDF: subtotal before deposits, each deposit deducted (number and date), net subtotal, net VAT per rate, amount due.
• The invoice's global discount does not apply to deposits: they are removed rate by rate after the discount.

5. Rules to know

• Only once: a deposit can only be deducted on one final invoice (not cancelled). Elsewhere, Billora answers « Cet acompte est déjà déduit sur la facture … ».
• Same client: « Cet acompte a été facturé à un autre client. »
• Issued deposit: « Seul un acompte émis (ni brouillon, ni annulé) peut être déduit. »
• Draft invoice: « Les acomptes se déduisent sur une facture encore en brouillon. » Once issued, the deduction is frozen like the rest of the invoice.
• Not more than the invoice: « Les acomptes déduits dépassent le montant de la facture. » A final invoice fully covered by its deposits is 0 DH.
• Unpaid deposit: you can deduct it; the card shows what is still due (« Reste … à encaisser sur l'acompte lui-même »): it is collected on the deposit invoice, not on the final one.
• Duplication, delivery note: deductions are never copied.
• Client of the final invoice: as long as it deducts deposits, it cannot change (« Cette facture déduit des acomptes de son client : retirez d'abord les acomptes déduits avant de changer de client. »).
• Check on issue: when the final invoice is issued, Billora checks that each deducted deposit is still valid (same client, issued, no credit note, not deducted elsewhere); otherwise it names the deposit to remove.
• Deducted deposit frozen: its lines and discount can no longer be changed (« … : ses lignes et sa remise ne peuvent plus être modifiées. »). A deposit edited before deduction cannot exceed the amount left to invoice on the quote.

6. Cancel or refund a deposit

• Deposit not yet deducted: cancel it or issue a credit note, as for any invoice. It is then no longer offered for deduction: « Cet acompte a fait l'objet d'un avoir : il ne peut plus être déduit. » The amount left to invoice on the quote takes the credit note into account.
• Cancelling a deposit already deducted: refused (« … : retirez d'abord la déduction, ou annulez / créditez la facture finale. »), otherwise its amount would disappear from what the client owes.
• Deposit already deducted: a credit note on the deposit is refused (« Cet acompte est déduit sur la facture … : faites l'avoir sur la facture finale, ou retirez d'abord la déduction. »), otherwise the client would be credited twice. Issue the credit note on the final invoice.
• Credit note on the final invoice: a partial credit note only credits the work lines you pick; the invoice's global discount applies to them pro rata, regardless of the deducted deposits (example: invoice of 10,000 DH excl. VAT with a 10% discount and a 3,000 DH excl. VAT deposit deducted; crediting one unit at 1,000 DH excl. VAT gives 900 DH excl. VAT). A full cancellation credit note copies the invoice lines and the deducted deposit as a negative « Acompte déduit » line: its total is the net of the final invoice.
• Final invoice cancelled (or cancelled by a full credit note): its deposits can be deducted on another invoice again.

7. VAT and accounting

• In Morocco, VAT is due on collection (standard regime) or on invoicing if you opted for the accrual regime (article 95 of the CGI). A collected deposit therefore carries its VAT: it appears on the deposit invoice, and the final invoice only carries the remaining VAT.
• The VAT report and the indicative accounting entries read these amounts: the deposit plus the final invoice give exactly the VAT of the quote.
• The accounting entries record the deposit directly as a sale. A strict chart of accounts would use account 4421 (« Clients – avances et acomptes reçus »): have this treatment validated by your accountant.
• E-invoicing: the final invoice references its deposits. The DGI's precise rules for deposits are not published yet; Billora will apply them once they are.

8. Who can do what?

• Owner, administrator, collaborator: create a deposit (right to create an invoice), deduct or remove a deposit (right to edit an invoice).
• Accountant and viewer: read only (deposits, deductions, PDF).

Frequently asked questions

Does the deposit count in my monthly invoice quota?

Yes: it is an invoice. It counts as an invoice created.

Can I issue several deposits on the same quote?

Yes (for example 30% on signature then 40% halfway through), as long as their total does not exceed the quote total. All of them are deducted on conversion.

Are progress invoices and retention guarantees supported?

Not yet: this article covers deposit invoices and the final invoice.

Next steps