How to write a plumber invoice or electrician quote in Morocco
This page is for tradesmen who install and repair: a plumber invoice for a leak or a new bathroom, an electrician quote for rewiring a flat. It is not about the monthly electricity or water bill sent by the utility, which people also search for as "facture électricité". Below you will find the usual lines, the VAT rate under the General Tax Code (CGI) in 2026, how to word the warranty, and a worked example to rebuild in the generator above.
Call-out, parts and labour on separate lines
A repair job usually has three kinds of line, and the generator fills them when you pick "Electrician or plumber":
- Call-out and diagnosis, a flat fee for coming out and finding the fault. Say on the quote whether it is dropped when the client accepts the repair.
- Parts and materials: water heater, mixer tap, pipes and fittings, cable, breakers, sockets. One line per item with the brand or reference and the quantity, so the client can claim under the maker's warranty later.
- Labour, as a flat fee for a defined job (replacing a water heater) or by the hour when the extent is unknown (tracing a hidden leak).
For a new installation, one "supply and fitting" line per room or per circuit reads well, with the number of points (sockets, switches, light points) in the description.
Which VAT rate: 20%, with one case to check
Installation, fitting and repair work is taxable under article 89-I-5° of the CGI, and the taxable amount is what you receive or invoice (article 96-10°). The rate is the normal 20% (article 99-A) for labour, call-out and ordinary parts.
One case concerns these trades directly: article 99-B-1° lists solar water heaters and photovoltaic panels at 10%. When you supply one, the appliance line can carry 10%; how to split the appliance from its fitting is a point to settle with your accountant. An electric or gas water heater stays at 20%.
VAT becomes due when you are paid (article 95), so a deposit taken before buying materials carries VAT on the amount received. If you work as an auto-entrepreneur and are not VAT-registered, pick "No VAT"; the auto-entrepreneur tax calculator estimates what you pay under that scheme.
The warranty note: say what you guarantee
The preset adds the note "Parts under manufacturer warranty. Labour guaranteed for 3 months." The three months is an example, not a legal figure: it is a commitment your business sets, so write the length you are ready to honour. A clear note says:
- what is covered (your fitting, joints and connections) and what is not (misuse, limescale, work by others);
- that parts follow the maker's warranty, with the card or receipt handed to the client;
- from when the period runs, usually the date of the job.
When the client calls back, the invoice number and date settle at once whether the visit is free.
A quote first for anything beyond a quick repair
For a bathroom, a kitchen or a full rewiring, send a quote before buying anything. Switch the document to "Quote" and give a validity date, since parts prices move. List the materials with references, and note what the client supplies himself (tiles, sanitaryware, light fittings) so it stays off your lines. Once the client agrees, the same lines become the invoice, and a deposit paid at order shows as already received, with the balance due underneath.
Worked example: replacing a water heater
A client in Nador calls because the water heater is leaking. You come out and diagnose (150 MAD flat), replace it with an 80-litre electric water heater supplied and fitted (2,200 MAD), and run a dedicated circuit with its own breaker (600 MAD flat). All three lines are at 20%. The total before tax is 2,950.00 MAD, the VAT is 590.00 MAD, and the client pays 3,540.00 MAD. Had the client chosen a solar water heater, that appliance line could fall under the 10% of article 99-B-1°: check the split with your accountant before you invoice.
| Description | Qty | Unit | Unit price excl. VAT | VAT | Total excl. VAT |
|---|---|---|---|---|---|
| Call-out and diagnosis (leaking water heater) | 1 | flat fee | 150.00 MAD | 20% | 150.00 MAD |
| Electric water heater 80 L, supply and fitting | 1 | unit | 2,200.00 MAD | 20% | 2,200.00 MAD |
| Dedicated circuit with its own breaker | 1 | flat fee | 600.00 MAD | 20% | 600.00 MAD |
| Total excl. VAT | 2,950.00 MAD | ||||
| VAT 20% | 590.00 MAD | ||||
| Total incl. VAT | 3,540.00 MAD | ||||
Common mistakes
- One line "plumbing work, 3,000 MAD": the client cannot see the cost of parts, and you cannot show which part your warranty covers.
- Putting a solar water heater and all its piping and fitting at 10% without checking the split.
- Promising a warranty by phone and writing nothing: the note on the invoice is what the client will show you.
- Leaving out the ICE of a business client, shop or building manager: article 145-III-4° requires it.
Working as a subcontractor on a building site? The construction invoice page covers progress invoices. And a Google Business Profile helps people in Nador find a plumber or electrician nearby.
Questions
Is this page for my monthly electricity bill?
No. It is a tool for electricians and plumbers who bill their own work. The monthly electricity or water bill comes from your utility.
What VAT rate applies to plumbing and electrical work?
The normal 20% rate (article 99-A) for installation and repair, taxable under article 89-I-5°. Solar water heaters and photovoltaic panels are listed at 10% in article 99-B-1°.
Is a 3-month labour warranty required by law?
It is only the example in the preset. Write the length you choose to commit to, and what it covers.
Should I charge the call-out if I do the repair?
That is your call; say it on the quote. If you charge it, keep it as its own line.