Finance & billing
HT (excluding tax)
Amount stated before VAT is applied. On an invoice, the HT total plus the VAT gives the TTC amount paid by the customer.
HT stands for hors taxes (excluding tax): it is an amount stated before VAT (value-added tax) is added. It is the basis for calculating your prices and your accounting.
For example, a product sold at 100 DH HT with a VAT rate of 20% comes to 120 DH TTC for the customer. The 20 DH difference is the tax you collect on behalf of the State if you are liable for it.
In the details of your Wasal invoices, the summary indeed distinguishes the Total excluding VAT (the HT amount), the VAT, and the Total incl. VAT (TTC) — three lines that are useful for your accountant.
If you are liable for VAT, your invoices must always show the HT amount, the VAT, and the TTC.