How to write a real estate agency commission invoice in Morocco
A real estate agency commission invoice in Morocco is short, often one or two lines, but it is read closely. The client wants to see exactly which property and which deal the fee is for; the tax inspector wants the right VAT on the right base. This guide explains what an agency in Nador or elsewhere should write on it, how VAT works on brokerage, what to do with costs you paid for the client, and walks through a sale commission you can rebuild in the generator above.
What an agency bills
Picking "Real estate agency" fills in the three services most agencies sell:
- Sale commission: your fee for bringing buyer and seller together, as a flat amount on one line.
- Letting commission: the fee for finding a tenant or a property to rent.
- Property valuation: an estimate of the market value, billed on its own when the client asks for it, whether or not a sale follows.
The commission itself, as a percentage of the price or a fixed sum, and who pays it (seller, buyer or both) are agreed in the mandate you sign with the client. There is no rate in the tax code, and this page does not suggest one. Invoice whoever owes the fee under that mandate, with the amount already worked out.
VAT on brokerage: 20% on the gross commission
Brokerage ("courtage") is named in article 89-I-10°-b among the services subject to VAT. No reduced rate in article 99-B covers it, so commissions take the normal rate of 20% (article 99-A), whether the property is a flat, a shop or land.
The taxable amount is set by article 96-7° for brokers and intermediaries: the gross commission, minus the expenses you incurred directly for the client and that you pass on at exactly what they cost you, the "débours". Anything you add on top of the real cost is part of your commission and takes 20%.
VAT becomes due when you are paid (article 95). An advance on the commission, if your mandate allows one, already carries VAT on the amount received.
Property reference and deed date
Beyond the mentions every invoice needs under article 145-III (your IF, the date, a continuous number, the client's name, address and ICE when it is a company), agencies usually add details that link the fee to one deal:
- the property: type, address or your internal reference, and the land title number if you use it;
- the nature of the deal: sale or rental, and the price or rent agreed;
- the date the deed of sale or the lease was signed, and the notary or lawyer if relevant;
- the mandate number and its date.
The tax code does not list these, but they are what a client, a notary or an accountant looks for when the fee is questioned.
Costs paid for the client
Sometimes you pay a fee on the client's behalf, a document or an advert they asked for, and get it back. If you rebill it at cost, with the receipt, it is a débours and stays out of your taxable base (article 96-7°). Put it on its own line, set it to "No VAT", write "débours" and the receipt reference in the description, and keep the receipt. If you add a margin, it is no longer a débours: bill it at 20%.
Worked example: a sale commission and a valuation
A seller in Nador asked you to value an apartment, then to sell it. Your mandate sets the sale commission, which comes to 40,000 MAD on the agreed price, and the written valuation is billed at 1,500 MAD. The deed is signed on 15 September 2026, the date you invoice, as the preset note says ("commission due when the deed or lease is signed"). Both lines are at 20%. The total before tax is 41,500.00 MAD, the VAT is 8,300.00 MAD, and the seller pays 49,800.00 MAD.
| Description | Qty | Unit | Unit price excl. VAT | VAT | Total excl. VAT |
|---|---|---|---|---|---|
| Brokerage commission, sale of apartment ref. NA-214, deed signed 15/09/2026 | 1 | flat fee | 40,000.00 MAD | 20% | 40,000.00 MAD |
| Property valuation report | 1 | flat fee | 1,500.00 MAD | 20% | 1,500.00 MAD |
| Total excl. VAT | 41,500.00 MAD | ||||
| VAT 20% | 8,300.00 MAD | ||||
| Total incl. VAT | 49,800.00 MAD | ||||
Common mistakes
- Invoicing "commission" with no property or deal: the line cannot be traced back to a mandate.
- Putting the sale price on the invoice as if you sold the property. Only your commission is your turnover.
- Calling a marked-up cost a débours to keep it out of VAT.
- Forgetting the ICE of a company client, which then cannot deduct the expense.
Working with developers? See the construction invoice page. To be found by buyers searching Nador on Google, read our guide to Google Business Profile.
Questions
What VAT applies to a real estate commission in Morocco?
The normal rate of 20% (article 99-A). Brokerage is subject to VAT under article 89-I-10°-b.
What commission percentage should I write?
The one agreed in your mandate with the client. The tax code sets no rate, so the invoice simply shows the agreed amount.
When should the commission be invoiced?
Agencies usually invoice when the deed or lease is signed. VAT is due when the fee is paid (article 95).
Can I make a quote for a valuation?
Yes. Switch the document to "Quote", set a validity date and send it as a PDF before you start.