How to write a freelance invoice in Morocco for web and IT work
A freelance invoice in Morocco for web or IT work looks simple, but three questions decide what goes on it: are you registered for VAT, is your client a company or a person, and is the client in Morocco or abroad? The answers change the rate, the mentions and sometimes the whole tax treatment. This guide walks through each case for developers, designers and IT consultants, then rebuilds a typical web design invoice with a deposit in the generator above.
Quote first, then invoice in stages
Most web jobs start with a quote ("Quote" switch in the tool, with a validity date). The preset gives you the three lines almost every project has:
- The build, as a flat fee: design, development and launch. Say what is included (number of pages, languages, contact form, online shop) so the scope is on paper.
- Hosting and domain, per year. Clients forget it renews; the unit "year" makes that clear.
- Maintenance, per month: updates, backups, small edits. Put the number of months in the quantity.
Common practice is to split payment by milestones, for example a deposit when the quote is signed and the balance at launch. The deposit field in the generator subtracts what was already paid and shows the balance due.
20% VAT, or "No VAT" for auto-entrepreneurs
Design, development, hosting resale and IT support are services, which article 89-I-10°-b makes subject to VAT. No reduced rate in article 99-B covers them, so a VAT-registered freelancer or agency charges the normal rate of 20% (article 99-A). VAT is due when you are paid (article 95), so a deposit already carries VAT on the amount received.
If you work under the auto-entrepreneur scheme and are not liable to VAT, pick "No VAT" on every line. Article 145-XI also puts auto-entrepreneurs outside the formal invoicing rules of article 145. That does not mean a business client will accept a bare receipt: under article 146 a company deducts an expense only with a proper invoice in its name. In practice, give it your name, ICE, the date, a continuous number and a clear description of the work. To estimate what you will owe on your turnover, use the auto-entrepreneur tax calculator.
Foreign clients: an export of services
Many freelancers in Nador work for clients in Europe. When the service is used outside Morocco, it is an export of services, exempt from VAT with the right to deduct the VAT you paid on your own costs (article 92-I-1°). This applies to VAT-registered businesses. The proof the code asks for is simple: the invoice in the foreign client's name and proof of payment in foreign currency (a bank transfer in euros, for example).
On the invoice, set the lines to "No VAT" and write the exemption in the notes ("VAT exempt, export of services, article 92-I-1° of the CGI"): article 145-III-6° asks you to state the exemption instead of a VAT amount. Selling goods abroad as well? The import-export invoice page covers that case.
Worked example: a website with a deposit
A shop in Nador orders a five-page bilingual website at 12,000 MAD, one year of hosting with the domain at 1,200 MAD, and six months of maintenance at 500 MAD a month. You are VAT-registered, so every line is at 20%. The total before tax is 16,200.00 MAD, the VAT is 3,240.00 MAD, and the full price is 19,440.00 MAD. The client paid a deposit of 6,000.00 MAD when signing the quote, so the final invoice shows 13,440.00 MAD still to pay at launch.
| Description | Qty | Unit | Unit price excl. VAT | VAT | Total excl. VAT |
|---|---|---|---|---|---|
| Website build: design, development, launch (5 pages, FR/AR) | 1 | flat fee | 12,000.00 MAD | 20% | 12,000.00 MAD |
| Hosting and domain name, first year | 1 | year | 1,200.00 MAD | 20% | 1,200.00 MAD |
| Maintenance and updates | 6 | month | 500.00 MAD | 20% | 3,000.00 MAD |
| Total excl. VAT | 16,200.00 MAD | ||||
| VAT 20% | 3,240.00 MAD | ||||
| Total incl. VAT | 19,440.00 MAD | ||||
| Deposit paid | 6,000.00 MAD | ||||
| Balance due | 13,440.00 MAD | ||||
Common mistakes
- Charging 20% while not registered for VAT, or charging nothing while registered. Your status decides, not the client.
- Invoicing a foreign client with Moroccan VAT, or leaving out the exemption mention when you apply 0%.
- Writing "website" with no scope: when the client asks for ten more pages, the quote is your only reference.
- Putting hosting and maintenance in the build price: they renew, so give them their own lines and units.
- Starting a new number series per client. Use one continuous series; the generator moves the number on by itself.
Wondering how to price a site in the first place? Read how much a website costs in Nador.
Questions
Do auto-entrepreneurs charge VAT in Morocco?
Not if they are outside VAT: pick "No VAT" in the tool. A business client still needs your name, ICE, date and a numbered invoice in its name.
What VAT rate applies to web design?
The normal rate of 20% (article 99-A). No reduced rate covers IT or web services.
I work for a client in France. Do I add VAT?
If you are VAT-registered and the service is used abroad, it is an export, exempt under article 92-I-1°. Invoice in the client's name and keep the proof of payment in foreign currency.
Can I send a quote first?
Yes. Switch the document to "Quote", set a validity date and send the PDF. Once accepted, turn it into an invoice and record the deposit.