Category: Retail in Morocco
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Non-deductible expenses in Morocco: costs to add back for tax
Separate permanent exclusions, partial limits and temporary differences to build a clear accounting-to-tax bridge.
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Deductible business expenses in Morocco: conditions and practical list
A practical test for business purpose, period, evidence, payment and any tax limit before treating an expense as deductible.
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Accounting profit and fiscal result in Morocco: build the bridge
Build a traceable fiscal bridge using add-backs, deductions, temporary differences, losses and return reconciliation.
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Corporate-tax instalments in Morocco: calendar and calculation
Four 25% instalments in months 3, 6, 9 and 12, short periods, risky suspension and annual settlement.
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Withholding tax in Morocco: when does it apply in 2026?
A decision tree separating fees, rent, non-residents, VAT and other withholding, including changes from 1 July 2026.
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VAT-exempt or out of scope in Morocco: stop confusing them
Four statuses with no visible VAT but different consequences for deduction, filing and evidence.
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VAT credit in Morocco: carry-forward, refund and evidence
Why credit normally carries, which cases permit refund and how to build a traceable quarterly file.
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How to prepare and pay a VAT return in Morocco: checklist
A 12-control close: sales, tax point, credits, purchases, carried credit, withholding, reconciliation, filing and payment.
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When should you charge VAT in Morocco? A decision tree
Six questions decide scope, location, exemption, rate, base and tax point before an invoice is issued.
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Recoverable VAT in Morocco: which expenses qualify for deduction?
The full test: qualifying activity, correctly named invoice, payment, exclusions, mixed use and fixed-asset adjustments.
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How to calculate VAT due in Morocco: output, input and example
A complete formula with output VAT, eligible input VAT, prior credit, adjustments and a worked example.
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Monthly or quarterly VAT returns in Morocco: how to decide
The article 108 decision tree: MAD 1 million threshold, establishment, seasonal activity, new taxpayer and monthly option.
