File VAT in Billora

What is it for?

Billora adds up for you the VAT you charged to your clients (collected) and the VAT contained in your purchases (deductible). The difference is the VAT to pay. You can then record the return to keep a trace of what was declared.

Example. Hicham runs a small services company in Rabat, filing monthly. At the start of March, he opens the VAT report: for February, he collected 8 400 DH of VAT and can deduct 2 100 DH. Billora shows 6 300 DH payable. He shows the screen to his accountant, who approves; Hicham then records the return in Billora.

1. Before you start

• Your company must be subject to VAT, with the right regime and frequency: see Setting up VAT. For an exempt company, the report shows "Aucune déclaration n'est requise" (No return is required).
• The VAT report depends on your subscription. If it is not included, the page displays "Le rapport TVA et la déclaration de TVA ne sont pas inclus dans votre abonnement actuel" (The VAT report and VAT return are not included in your current subscription) and indicates from which plan it is available.
• Only the owner and administrators can record a return. External accountants and viewers have read-only access.

2. Read the VAT report

1. In the menu, open Rapports (Reports), then Rapport TVA (VAT report).
2. Choose the period with the selector: Ce mois (This month), Mois dernier (Last month), Ce trimestre (This quarter), Trimestre dernier (Last quarter), Cette année (This year), Année dernière (Last year) or Personnalisé (Custom). On opening, Billora selects last month (or last quarter if you file quarterly).

Four indicators are displayed:

Indicator	What it represents
TVA collectée (VAT collected)	The VAT on your sales over the period, net of credit notes.
TVA déductible (Deductible VAT)	The VAT on your expenses marked "TVA déductible".
TVA nette à payer (Net VAT payable)	Collected minus deductible. If it is negative, the indicator states "Crédit TVA" (VAT credit) ("À reverser au fisc" (To be paid to the tax authority) otherwise).
Dépenses non déductibles (Non-deductible expenses)	The number of expenses whose "TVA déductible" box is unticked, and the "lost" VAT.

Below, the Détail par taux de TVA (Breakdown by VAT rate) table splits the base excl. tax and the VAT by rate, then you find the list of invoices (or payments received) and that of Dépenses déductibles (Deductible expenses).

What goes into the calculation

	Invoice-basis regime (débit)	Cash-basis regime (encaissement)
VAT collected	Invoices issued in the period (drafts and cancelled invoices excluded).	In proportion to the payments received in the period (cancelled payments ignored).
Credit notes (avoirs)	Deducted on their issue date.	Deducted on their issue date, capped at the VAT already collected on the original invoice.
Deductible VAT	Expenses of the period (drafts and cancelled excluded), if "TVA déductible" is ticked.	In proportion to the payments made in the period, if "TVA déductible" is ticked.

3. Record a return

1. At the bottom of the report, click the Déclarer la TVA (File VAT) banner. The Déclaration TVA (VAT return) page opens.
2. Billora displays the Prochaine période à déclarer (Next period to declare), for example "Février 2026", with its dates and a deadline badge ("Délai légal : avant le 20…" (Legal deadline: before the 20th…), then "Bientôt" (Soon), "Urgent" (Urgent) and "Délai dépassé" (Deadline passed) depending on the date). A period is only suggested when it has fully ended; otherwise you see "Toutes les déclarations sont à jour" (All returns are up to date).
3. Check the three indicators: TVA collectée, TVA déductible, Net à payer (Net payable).
4. If a previous period left a VAT credit, the line "Crédit TVA de la période précédente" (VAT credit from the previous period) offers Appliquer le crédit (Apply the credit) (then Retirer (Remove)). Billora displays the net VAT after credit.
5. Click Enregistrer la déclaration TVA (Record the VAT return).
6. First confirmation: "Confirmer ?" (Confirm?). Click Oui, déclarer (Yes, declare) (or Annuler (Cancel)).
7. Second confirmation: "Dernière confirmation — cette action est irréversible." (Last confirmation — this action is irreversible.) Click Confirmer définitivement (Confirm definitively).

The "Déclaration enregistrée avec succès" (Return recorded successfully) screen summarises the period, the VAT collected, the VAT deductible, the net paid and, where applicable, the credit to carry forward. Two buttons follow: Voir le rapport TVA (View the VAT report) and Déclarer la période suivante (Declare the next period).

Declare an earlier period

The Déclarer une période antérieure (Declare an earlier period) button replaces the automatic period with a list (Choisir un mois antérieur (Choose an earlier month) or Choisir un trimestre antérieur (Choose an earlier quarter), 12 months or 4 quarters). Choose the period, check the amounts and proceed as above. To go back, click Période automatique (Automatic period).

4. When your accountant gives you different figures

It sometimes happens that the accountant settles slightly different amounts (a forgotten invoice, a corrected entry). Billora provides for this in two ways:

• Before recording: at the first confirmation, the question "Votre expert-comptable vous a communiqué d'autres montants ?" (Has your chartered accountant given you other amounts?) opens the Ajuster les montants (Adjust the amounts) button. Enter the TVA collectée (DH) and the TVA déductible (DH) to use: Billora displays the "Net ajusté à payer" (Adjusted net payable) and records these amounts.
• Afterwards: in the Historique des déclarations (Return history) of the report, the Ajuster (Adjust) button on each line lets you correct the VAT collected, the VAT deductible and the credit carried forward, with a Note d'ajustement (Adjustment note) (for example "Correction expert-comptable" (Chartered accountant correction)). Click Sauvegarder l'ajustement (Save the adjustment).

When a return exists for the displayed period, a box in the report compares the amounts: "Montants concordants avec la déclaration" (Amounts match the return) if they are identical, "Montants ajustés lors de la déclaration" (Amounts adjusted at the time of the return) otherwise, with the table "Calculé (Billora) / Déclaré (officiel) / Écart" (Calculated (Billora) / Declared (official) / Difference).

5. Track and export

• The Suivi des déclarations (Return tracking) grid (current year) colours each month or quarter: Déclarée (Declared), À déclarer (To declare) (past period), En cours (In progress) or À venir (Upcoming).
• The Historique des déclarations lists the VAT collected, the VAT deductible, the credit carried forward, the net paid, the next credit and the "Soumise" (Submitted) status.
• The CSV, PDF and Excel buttons export the report or the history. PDF and Excel depend on your subscription: if they are greyed out, the tooltip indicates from which plan they are available.

Frequently asked questions

Does Billora file the VAT with the DGI on my behalf?

No. Billora prepares the amounts and keeps a trace of your return. Online filing is done on the DGI portal, by you or by your accountant.

I recorded a return by mistake, how do I cancel it?

It is irreversible in Billora. If the amounts are wrong, use Ajuster in the history with a note, and check with your accountant whether a corrective return to the DGI is needed.

Why is my VAT collected lower than expected?

Depending on your regime, only issued invoices (débit) or payments received (encaissement) count, and credit notes are deducted. Also check the detailed list below the indicators.

An expense does not appear in deductible VAT.

Check that its "TVA déductible" box is ticked, that it is neither a draft nor cancelled, and that it falls within the period (or, under the cash-basis regime, that a payment has been recorded).

Can an external accountant file in Billora?

They view the report in read-only mode; recording is reserved for the owner and administrators. See Team roles and access.

Going further