How to write a car repair invoice in Morocco
A car repair invoice is read twice: once by the owner, who wants to see what was done to the car and why it costs what it costs, and once by an accountant or an insurer, who needs a document that follows article 145 of the General Tax Code (CGI). The clearer the split between labour and parts, the fewer arguments at the counter. This guide is for mechanics, body shops and auto electricians in Morocco, with the 2026 VAT rate and a worked example you can rebuild above.
Estimate, repair order and vehicle details
Before touching the car, practice is to write an estimate and have the client sign a repair order ("ordre de réparation"): what he asked for, what you found, and the price agreed. If you find more work on the way, call the client and note his approval before going further. Use the "Quote" setting of the generator for the estimate; the invoice then repeats the same lines.
The preset note asks for the vehicle: make, model, plate number and mileage. Fill them in on every estimate and invoice. The mileage dates the work for the next service, and the plate ties the invoice to one car when the client owns several or when a company fleet brings its vehicles to you.
Labour hours and parts with references
A garage invoice has two families of line, and the generator fills them when you pick "Car repair garage":
- Labour, in hours with one decimal (2.5 hours, not "half a day"), and a short description of the job. One line per job when the jobs are unrelated, such as brakes and air conditioning.
- Spare parts, one line per part with its reference and the quantity. The reference lets the client check that a new part was fitted, and lets you trace it if it fails under the maker's warranty.
- Flat jobs such as an oil change with filters, where you charge a set price that includes parts and labour.
Consumables (oil, coolant, brake fluid) go by quantity if you sell them separately, or inside the flat price if not. Say which in the description.
Which VAT rate: 20%
Repair work is subject to VAT under article 89-I-5° of the CGI, which covers installation, fitting and repair operations. The taxable amount is what you receive or invoice (article 96-10°). No reduced rate in article 99-B covers car repair, so both labour and parts take the normal rate of 20% (article 99-A).
VAT becomes due when you are paid (article 95). If you ask for a deposit to order an expensive part, that deposit carries VAT on the amount received. For a business client, write its ICE in the client block (article 145-III-4°), so it can deduct the expense.
Parts brought by the client, insurance repairs
Parts supplied by the client. Some owners buy their own parts and only want the fitting. Invoice the labour only, and write in the notes "parts supplied by the client". Your warranty, if you give one, then covers your work and not the part.
Insurance claims. After an accident, the insurer usually sends an expert who assesses the damage before work starts, and the repair follows that assessment. Who the invoice is made out to, and who pays the excess, depends on the policy and on what is agreed with the insurer: settle it before you start. Write the claim number and the expert's report reference in the notes so the file moves without delay.
Worked example: brakes and an oil change
A Dacia Sandero comes in at 98,000 km with worn front brakes and a service due. You spend 3.5 hours at 250 MAD an hour, fit a set of front pads at 450 MAD and two front discs at 400 MAD each, and do an oil change with oil and air filters for a flat 400 MAD. Every line is at 20%. The total before tax is 2,525.00 MAD, the VAT is 505.00 MAD, and the client pays 3,030.00 MAD. The plate and the mileage go in the notes.
| Description | Qty | Unit | Unit price excl. VAT | VAT | Total excl. VAT |
|---|---|---|---|---|---|
| Mechanical labour: front brakes and service | 4 | hour | 250.00 MAD | 20% | 875.00 MAD |
| Front brake pads, set (ref. ...) | 1 | unit | 450.00 MAD | 20% | 450.00 MAD |
| Front brake disc (ref. ...) | 2 | unit | 400.00 MAD | 20% | 800.00 MAD |
| Oil change with oil and air filters | 1 | flat fee | 400.00 MAD | 20% | 400.00 MAD |
| Total excl. VAT | 2,525.00 MAD | ||||
| VAT 20% | 505.00 MAD | ||||
| Total incl. VAT | 3,030.00 MAD | ||||
Common mistakes
- A single line "repair, 3,000 MAD": the client cannot see what was changed, and an insurer will send it back.
- Parts without references: impossible to prove a new part was fitted, or to claim under the maker's warranty.
- Doing extra work without the client's agreement, then arguing at the counter.
- Forgetting the mileage: the next service date and any warranty claim depend on it.
Do you also rent out cars? The car rental invoice page covers rental days and deposits. Clients often ask about the yearly road tax: the car tax calculator gives the vignette amount by fiscal horsepower.
Questions
What VAT rate applies to car repairs in Morocco?
It is 20%, the normal rate of article 99-A, on both labour and parts. Repair work is taxable under article 89-I-5°.
Should I give an estimate before repairing?
It is good practice: write an estimate, have the repair order signed, and ask again before any extra work.
The client brought his own parts. What do I invoice?
Only your labour. Note "parts supplied by the client" so your warranty clearly covers the work, not the part.
Should the plate and mileage be on the invoice?
The tax code does not require them, but they tie the invoice to the car and date the work. Put them in the notes.