How to write a hotel invoice in Morocco
A hotel invoice in Morocco sums up a stay: who slept where, for how many nights, which meals were taken and what was already paid at booking. Travel agencies, companies sending staff and foreign guests all ask for one. This guide covers the lines a hotel or guesthouse uses, the 10% VAT on rooms and meals, the tourist tax, deposits, and a two-night stay you can rebuild in the generator above.
What goes on the lines
Pick "Hotel or guesthouse" and the generator starts with three lines:
- Nights, by room: the room type and the arrival and departure dates. Use the number of nights as the quantity, one line per room.
- Breakfast, by person: guests multiplied by mornings.
- Dinner (half board), by person: guests multiplied by evenings. For full board, add a lunch line the same way.
Minibar, laundry or an airport transfer go on their own lines. Keep the guests' names and the booking reference in the notes, so the invoice matches the registration card and the agency's voucher.
Which VAT rate: 10%
Accommodation and the sale of food or drinks consumed on the premises are taxable under article 89-I-9° of the General Tax Code (CGI). Article 99-B-1° puts "hébergement et restauration" at a reduced rate of 10%, with the right to deduct VAT on purchases. Rooms, breakfasts and half-board dinners therefore all go at 10%, for a hotel as for a VAT-registered guesthouse.
The same article also covers the letting of buildings used as hotels, motels, holiday villages or tourist complexes, including the restaurant, bar and pool when they are part of the complex.
Tourist tax (taxe de séjour)
The tourist tax is not set by the CGI. Its amount comes from the order of your municipality ("arrêté communal"), so check the current figure with the commune or your accountant rather than copying another hotel's. The preset's note reminds the client that it is added on top of the stay.
Show it apart from the room price, either as its own line or in the notes, so the guest sees what is your price and what is collected for the commune. Ask your accountant which VAT setting that line should take before you add it.
Deposits, groups and agencies
- Booking deposit. VAT is due when you are paid (article 95), so the VAT on a deposit is due when it reaches you. Enter the amount in the generator's deposit field: the invoice then shows the total, the deposit and the balance left to pay at check-out.
- Agencies. When a travel agency books and pays, the invoice goes in the agency's name with its ICE (article 145-III-4°), and the guests are listed in the notes.
- Groups and companies. Send a quote first ("Quote" with a validity date) listing rooms, nights and meals; once confirmed, turn it into an invoice. A company deducts the VAT only with an invoice in its name (article 146).
Worked example: two nights, half board
A couple books a double room for two nights at 700 MAD a night, with breakfast at 60 MAD and dinner at 180 MAD per person. That is 4 breakfasts and 4 dinners. All lines are at 10%. The total before tax is 2,360.00 MAD, the VAT is 236.00 MAD, and the stay comes to 2,596.00 MAD. They paid one night, 700.00 MAD, when booking, so 1,896.00 MAD is left to pay at check-out. The tourist tax is added as set by your municipality.
| Description | Qty | Unit | Unit price excl. VAT | VAT | Total excl. VAT |
|---|---|---|---|---|---|
| Double room, 2 nights (arrival 14/08, departure 16/08) | 2 | night | 700.00 MAD | 10% | 1,400.00 MAD |
| Breakfast, 2 guests x 2 mornings | 4 | person | 60.00 MAD | 10% | 240.00 MAD |
| Dinner (half board), 2 guests x 2 evenings | 4 | person | 180.00 MAD | 10% | 720.00 MAD |
| Total excl. VAT | 2,360.00 MAD | ||||
| VAT 10% | 236.00 MAD | ||||
| Total incl. VAT | 2,596.00 MAD | ||||
| Deposit paid | 700.00 MAD | ||||
| Balance due | 1,896.00 MAD | ||||
Common mistakes
- Charging 20% on meals because they are listed apart: breakfast and dinner served on site stay at 10%.
- Mixing the tourist tax into the room price: the guest cannot see it, and your room rate looks higher than it is.
- Forgetting the deposit at check-out and billing the full amount twice.
- Putting the guest's name on an invoice paid by an agency: it belongs to whoever pays.
Running a restaurant open to outside guests? See the restaurant invoice page. To fill rooms in summer, read what visitors search for in Nador and why a website matters for tourism in Nador.
Questions
Is hotel VAT 10% in Morocco?
Yes. Article 99-B-1° of the CGI sets 10% for accommodation and catering, so rooms and meals served to guests are at 10%.
How much is the tourist tax?
The CGI does not set it. The amount comes from your municipality’s order; ask the commune or your accountant for the current figure.
How do I show a booking deposit?
Type it in the deposit field. The invoice shows the full total, the deposit already paid and the balance due.
Who goes on the invoice when an agency books?
The agency, with its ICE, if it pays. List the guests and the booking reference in the notes.