Moroccan Invoice Templates by Trade: VAT Rates, Required Details and Examples (2026)
How invoices and quotes differ by trade in Morocco: 20% or 10% VAT in 2026, what article 145 requires, proforma, deposits and exports. Free templates for 15 activities.
Most free invoice templates are the same blank page with a total at the bottom. That works until you notice that a restaurant bill, a building quote and an export proforma invoice follow different rules in Morocco: the VAT rate changes, the lines change, and some details only matter in one trade. This guide walks through the 15 activities we see most often in Nador and across Morocco, and links each one to a free, pre-filled template in our invoice and quote generator.
It is written for foreign freelancers and companies billing Moroccan clients as much as for local businesses. Everything below comes from the General Tax Code (CGI), 2026 edition, with the article numbers so your accountant can check.
The common base: what every Moroccan invoice must show
Whatever the trade, article 145-III of the CGI asks for invoices numbered in one continuous series, with no gaps and no restart, showing:
- the seller’s identity, tax ID (IF) and professional tax (TP) number;
- the date of the operation;
- the client’s name or company name, address and ICE (common business identifier);
- what was sold or done, with quantities and prices;
- the VAT amount on its own line, or, for an exempt operation, the exemption instead;
- the payment method and its references.
That base is what lets a business client deduct the expense (article 146). The rest, meaning the typical lines, the units and the trade’s own details, depends on what you do.
Two VAT rates in 2026: who pays 10%, who pays 20%
Since 1 January 2026, article 99 has only two rates: 20%, the standard rate, and 10%, the reduced rate. The table gives each activity’s rate for its main services, with a link to its template.
| Activity | Main rate | CGI article |
|---|---|---|
| Restaurant or café | 10% | 99-B-1° |
| Hotel or guesthouse | 10% | 99-B-1° |
| Road freight | 10% (handling and storage: 20%) | 99-B-1° and 247-XXXXI-G |
| Car rental | 20% | 99-A |
| Construction | 20% | 89-I-4° and 99-A |
| Electrician or plumber | 20% | 89-I-5° and 99-A |
| Car repair garage | 20% | 89-I-5° and 99-A |
| Aluminium or wood joinery | 20% | 99-A |
| Customs broker | 20% on fees | 89-I-10° and 96-7° |
| Real estate agency | 20% | 89-I-10° and 99-A |
| IT or web freelancer | 20%, or no VAT | 99-A |
| Events and catering | 20% in our template, check yours | 99-A or 99-B-1° |
| Hair and beauty salon | 20% | 99-A |
| Shop or grocery | depends on the product, or outside VAT | 89-I-2°, 91 |
| Import-export | exempt on exports | 92-I-1° |
The 10% trades
Article 99-B-1° covers accommodation and catering, services by café operators, and urban and road transport of passengers and goods. Road transport came down in steps set by article 247-XXXXI-G: 13% in 2024, 12% in 2025 and 10% from 2026. Other kinds of transport, outside urban and road, went the other way and reached 20% in 2026 (article 247-XXXXI-F).
The catch is the mixed invoice. A haulier billing a trip and some handling charges 10% on the trip and 20% on the handling. A hotel charges 10% on the room and meals, while the tourist tax is added separately, as set by the municipality.
The 20% trades
Every other service is at the standard rate. The CGI brings into VAT building works (89-I-4°), installation, fitting and repair (89-I-5°), brokerage and hiring out things (89-I-10°), and more broadly any service. Renting a car to a tourist stays at 20%: the reduced rate follows the operation, not the client.
Exempt or outside VAT: three cases
- Exports: goods and services supplied for export are exempt with the right to deduct input VAT (article 92-I-1°). The invoice states the exemption instead of VAT, and you keep the proof: transport and customs documents for goods, and for services an invoice in the foreign client’s name plus payment received in foreign currency. Foreign clients of Moroccan freelancers usually fall here.
- Small shops: a retailer whose taxable turnover for the previous year stayed under 2,000,000 MAD is not required to charge VAT (article 89-I-2°), though it may opt in (article 90). Some staples, such as bread, milk, raw sugar and fresh meat and fish, are also exempt when sold (article 91-I-A).
- Auto-entrepreneurs who are not VAT-registered pick “No VAT”. Our auto-entrepreneur tax calculator shows what they pay instead.
Quote, proforma, invoice, deposit: which document, when
A quote describes the work and its price before the order, with a validity date. A proforma invoice, common in import and export, is a priced offer used to get an advance payment or to build a bank or import file; it never replaces the final invoice. The invoice comes after delivery.
In between sits the deposit. By default VAT is due when you are paid (article 95), so a deposit taken on order already carries VAT on the amount received. In building work this gives a series of progress invoices and then a final statement, the taxable base being the contracts, statements or invoices for work done (article 96-3°).
What each trade adds to its invoice
None of these is required by the tax code, but they are what a client, an insurer or an accountant looks for first:
- Car rental: contract number, plate, dates, mileage and fuel at pick-up and return. The deposit is not a sale line.
- Construction and joinery: site address, areas in m², supply and fitting on separate lines, deposit and balance.
- Garage: make, model, plate and mileage, labour hours and part references.
- Customs broker: the customs declaration (DUM) number; duties paid for the client are disbursements, re-billed at cost with receipts and kept out of the taxable fees (article 96-7°).
- Real estate agency: property reference and the date of the deed or lease that makes the commission due.
- Catering and events: event date and venue, number of guests, booking deposit.
Worked example: one invoice, two rates
A Nador haulier bills two trips to Casablanca at 4,000 MAD each before tax, plus 3 hours of handling at 150 MAD.
| Line | Excl. VAT | VAT |
|---|---|---|
| Road freight, 2 trips at 4,000 MAD (10%) | 8,000.00 MAD | 800.00 MAD |
| Handling, 3 hours at 150 MAD (20%) | 450.00 MAD | 90.00 MAD |
| Total | 8,450.00 MAD | 890.00 MAD |
The client pays 9,340.00 MAD including VAT. Each rate gets its own VAT line on the invoice, which the generator does by itself as soon as two lines carry different rates.
Mistakes we see in every trade
- Charging 10% because the client is a tourist or a private person: the rate depends on the operation.
- Adding deposits, disbursements or customs duties to turnover.
- Leaving out a business client’s ICE, so it cannot deduct the expense.
- Restarting numbering every year or season instead of one continuous series.
- Sending a proforma and treating it as the invoice.
Make yours in two minutes
Open your trade’s page from the table above: its typical lines load by themselves, with the right rate. Add your prices and the client’s ICE, then print or save as PDF. The total is written out in words in French and Arabic, and nothing leaves your browser. If you hire staff, the net salary calculator is next door, and if you want clients to find you on Google, read our guide to website costs in Morocco.
This article explains the CGI 2026 rules; for a specific case, ask an accountant.