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Morocco - Apply for Value Added Tax

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Procedure[edit]

visit the nearest customs and Exercise Administration branch or by visit the customs website;http://www.douane.gov.ma and register for VAT the process is very easy.

1. Visit the concerned authority and obtain application form , fill it in accurately and submit application to the Authority.

2. Submit all the necessary documents.

3. Pay the prescribed fees.

4.The application shall be assessed to confirm eligibility;

3.If a person / company is found eligible,then it will be registered; and

5.A Certificate of Registration is issued.

Note
  • VAT applies to all industrial, commercial or handicraft operations, the exercise of a liberal profession, and imports (Article 87, General Tax Code). The amount of VAT paid to the tax authorities can be set off against VAT paid by the relevant business during the relevant period.



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Required Documents[edit]

  • Request Letter From the company
  • Trade License
  • Payment fee



Office Locations & Contacts[edit]

CUSTOMS AND EXCISE ADMINISTRATION

Avenue Annakhil, Hay Riad 10000 Rabat, Morocco

Phone : + 212 537 57.90.00 / + 212 537 71.78.00

E-mail : adii@douane.gov.ma

Website : http://www.douane.gov.ma

From Morocco dial (Eco number) : 0801007000



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Eligibility[edit]

Anyone who carries out a taxable transaction has an obligation to register for Value Added Tax in Morocco.

Fees[edit]

Registration for VAT is free of Charge. The common rate of VAT is 20% of the value of the goods sold or of the services performed. However, reduced rates (of 7%, 10% or 14%) apply to specific transactions.



Validity[edit]

Registration is valid as long as the registered person keeps on filing VAT returns and as long as he / she does not apply for cancellation.


Documents to Use[edit]

Please attach documents that can be used by people. e.g. links



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Sample Documents[edit]

Please attach sample completed documents that would help other people.



Processing Time[edit]

One (1) to two (2) days


Related Videos[edit]

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	



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Instructions[edit]

1 .Before submitting your Application fist obtain a Tax Identification Number (TIN);

2.If an applicant has no Tax Identification Number (TIN), he / she must endeavor to obtain one before applying got Value Added Tax (VAT);

3.Always be keen with the deadline for registering VAT returns.

4.In cases of any changes after registration of a tax, always notify the authority in writing;

5.Whenever a taxable transaction carried out ensure that a tax invoice is issued to the person who receives the goods or services;

6.Always declare all taxable incomes

7.All payments are made in partnering banks;

8.Ensure that payment is made before the given period expires




Required Information[edit]

  • The full name and address of applicant;
  • Name address and location of registered business;
  • Tax Identification Number (TIN);



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Need for the Document[edit]

The Value Added Tax (VAT)was introduced in Morocco in 1986.

The Value Added Tax (VAT) is a non-cumulative tax levied at each stage of the production and distribution cycle. Thus, suppliers of goods and services must add VAT to their net prices.

Where the purchaser is also liable for VAT, input VAT may be offset against output VAT. The standard VAT rate is 20% and applies to all suppliers of goods and services, except those taxed at other rates or those who are exempt. A reduced rate of 10% applies to specific items such as banking and credit services,leasing, gas, water and electricity.Thus, suppliers of goods and services must add VAT to their net prices.

All goods except those taxed at other rates or those who are tax-exempt are subjected to a standard VAT rate of 20%.

i)Tansport and electricity are taxed at 14%,
ii)while banking, credit, gas are taxed at 10% and
iii)water and pharmaceutical products are taxed at 7%.



Information which might help[edit]

Two types of exemptions from VAT are provided. The first is an exemption with credit,equivalent to the zero tax concept, which applies to exports, agricultural materials and equipment, and fishing equipment. The second is an exemption without credit - ie the seller receives no credit for input VAT paid. This exemption applies to basic foodstuffs, newspapers and international transport services.



Other uses of the Document/Certificate[edit]

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.



External Links[edit]

http://www.invest.gov.ma/?Id=18&lang=en

http://www.pkf.com/media/1960379/morocco%20pkf%20tax%20guide%202013.pdf

http://uk.practicallaw.com/9-518-1029

https://liveatlund.lu.se/intranets/LUSEM/NEK/mfs/MFS/209.pdf



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Others[edit]

More information which might help people.

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