Finance & billing
TVA
Value-added tax applied in Morocco. Standard rate of 20%, reduced rates of 14%, 10% and 7%, with certain products exempt at 0%.
TVA (value-added tax, taxe sur la valeur ajoutée) is a consumption tax that the seller collects on sales and then remits to the State. In Morocco, the standard rate is 20%, with reduced rates of 14%, 10% and 7% depending on the product, and a 0% rate for exempt products.
Not every seller is concerned: auto-entrepreneurs are exempt as long as they remain within their regime; companies and those under the professional IR are liable above 500,000 MAD in annual turnover.
The Wasal commission is itself subject to TVA at 20% — if you are liable, this TVA is recoverable.
Rates and thresholds change over time: always verify the current information with the DGI or your accountant.