Billing address in Morocco: head office, delivery and multi-site customers

You deliver to a branch in Agadir, the order came from the Casablanca office, and payment will come from a third department. Only one of those addresses identifies who owes you the money, and it is never the one the goods go to. Confusing the three produces an invoice that is hard to enforce against the right debtor.

1. Three addresses, three functions

The confusion arises because all three often appear on the same document. They do not answer the same question.

Address	What it answers	Where it belongs
Customer’s head office	Who is legally my debtor?	On the invoice, with their identifier
Delivery location	Where do the goods physically go?	On the delivery note, as information on the invoice
Receiving department	Who handles and pays the invoice?	As an additional mention, never instead of the head office

The third line is the one most often written over. Putting “accounts department, industrial zone” instead of the head office makes delivery simpler and identification of the debtor weaker: a day gained against a risk lasting months.

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2. The multi-site customer

This is where most errors happen, because the commercial structure and the legal structure do not line up.

• Several branches, one company: All the branches belong to the same legal person and the same identifier. There is one customer, with several delivery locations. Invoicing “the branch” as if it were a customer creates a debtor that does not exist.
• Several companies in one group: Each company is a distinct customer, with its own head office and identifier. Grouping their invoices because they share a brand is the mirror error.
• One company with several registered establishments: Identification remains that of the company. An establishment can be mentioned in addition, never instead.
• If doubt remains: Ask for the identifier. Two entities sharing an identifier are one legal person; two identifiers mean two customers.

The test in the last line settles almost every case with one question. The identifier is what distinguishes legal persons, and it is more reliable than the brand, the logo, or the commercial structure your contact describes to you.

3. What it actually changes

The stake is not how the document looks but what happens when the invoice goes unpaid.

1. Collection is pursued against a legal person, not against a place.
2. An invoice addressed to a branch forces you to demonstrate, afterwards, who the real debtor was.
3. The customer balance is calculated per entity: split by site, it means nothing.
4. The credit limit granted is managed per entity, or you grant the same limit three times.
5. Reconciling payments becomes impossible if the payer matches no record.

The fourth line is the one that costs most without being seen coming. Three branches tracked as three customers, each with an authorised credit limit, expose the business to three times the risk it thought it had accepted — a point covered in receivables control.

4. The setup that avoids the problem

Everything is decided when the customer record is created, before the first order. Correcting it later means reworking the history.

1. Create one record per legal person, identified by its identifier, never by site.
2. Enter the head office as the record’s billing address.
3. Add the delivery locations as secondary addresses attached to that record.
4. Note the receiving department or contact as an additional mention.
5. Set the authorised credit limit at record level, not at site level.
6. Check that no duplicate exists under another spelling of the same company.

The last line is a thirty-second check that avoids the most frequent case: the same company created twice under two spellings, with separate balances that never reconcile. It is the same anomaly as the duplicate parties described in the subsidiary ledger.

Mistakes to avoid

• Putting the delivery address instead of the head office on the invoice.
• Creating one customer record per branch rather than per legal person.
• Invoicing a branch as though it were a distinct customer.
• Grouping several companies of a group onto one record.
• Setting an authorised credit limit at site level rather than entity level.
• Letting two records coexist for the same company under two spellings.

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Frequently asked questions

Which address belongs on the invoice?

The customer’s head office, together with their identifier. That pairing identifies the legal person liable. The delivery location may appear in addition, never instead.

Can a branch be invoiced directly?

No, where it has no legal personality of its own. It belongs to its company, which is the only debtor. The branch is noted as a delivery location or a receiving department.

How do I know whether it is one customer or several?

By the identifier. Two entities sharing an identifier form one legal person, so one customer. Two distinct identifiers mean two customers, even under the same brand.

What if the customer asks for an invoice per site?

You can produce a breakdown per site, provided the debtor identified remains the company. The split is a management convenience for the customer, not a change of debtor.

Does BelloPOS handle several addresses per customer?

Customer records exist from BelloPOS Lite and customer credit tracking from Go. Commercial documents, which carry the billing and delivery addresses, belong to BelloPOS Pro.

What to take away

Hold to one rule: an invoice identifies a legal person, not a place. Head office and identifier on the invoice, delivery location on the delivery note, receiving department as an additional mention. One record per entity, several addresses attached, and the credit limit set at entity level.

Sources

The figures and rules quoted above come from these pages, read on the date given in the article.

• Moroccan Tax Administration, 2026 General Tax Code
• Ministry of Economy and Finance, General Code of Accounting Standardisation, read 1 September 2026

Read next

Other practical guides on the same subject:

• Mandatory invoice fields in Morocco: the complete list
• Customer and supplier subsidiary ledgers in Morocco: how to control them
• Tracking customer receivables and supplier payables in Morocco
• How to make an invoice in Morocco: steps and example