The current VAT rates in Morocco are:
Tax Point
The tax point, or time of supply, is the date when Moroccan VAT becomes due. This is at the point of payment in most situations, including payments in advance. The vendor may apply to the Ministry of Finance to have the date of invoice issuance used as the tax point instead. If the consideration is settled ahead of this, then the date of cash payment overrules this rule.
For imports, the tax point is when the goods are to be cleared through customs.
VAT Invoices
Invoices must be issued for all transactions, and should include the following details:
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