A foreign billing address does not automatically turn a sale into a VAT-exempt export. The useful questions are what you supplied, where the goods travelled or the service is used, and what evidence joins the contract to payment.
The export file on one page
- Identify the non-resident customer properly.
- Separate goods, services and mixed supplies.
- Use a commercial contract consistent with the invoice.
- Validate VAT treatment with accounting.
- Collect customs or service evidence.
- Track the applicable repatriation clock.
- Keep invoice, banking and supporting records in one lineage.
1. A foreign customer only starts the test
For goods, follow the shipment: destination, customs declaration, transport, quantity and match to invoice. For services, document deliverable, period, beneficiary and where the work is exploited or used. CGI Article 92 covers, among other cases, services intended for use outside Morocco and services on exported goods for businesses established abroad. A website domain or signer’s nationality is not enough.
| Situation | Decisive question | Likely file |
|---|---|---|
| Exported goods | Did the goods leave under the relevant export flow? | Contract, invoice, DUM, transport |
| Exported service | Where and by whom is it used? | Contract, deliverables, invoice, receipt |
| Local sale to a foreigner | Are delivery and use still in Morocco? | Local-sale record |
| Mixed project | Which parts are goods, services or charges? | Allocation and approval |
Resolve borderline facts before issue. Changing a commercial promise is easier than reconstructing inadequate export evidence afterwards.
2. Make contract, invoice and proof tell one story
The contract should identify parties, goods or work, price and currency, due date, deliverables, acceptance and charges. The invoice reflects what actually occurred and carries applicable particulars. For services, the CGI evidence includes an invoice in the foreign customer’s name and endorsed foreign-currency settlement evidence or equivalent. Transport, customs and export documents support goods relief.
- Obtain legal name, address and useful foreign identifier.
- Confirm who orders, receives and pays.
- Describe the supply precisely.
- Align currency, Incoterm where relevant and fees.
- Issue after the validated contractual event.
- Attach shipping or performance evidence.
- Match receipt to the invoiced customer.
- Preserve every linked correction.
Where one group company orders and another pays, explain and document the relationship before closing the balance. An unexplained third-party transfer weakens the trail.
3. Run repatriation as an operational deadline
IGOC 2026 generally requires full repatriation. For goods, the maximum normal period is 150 days from registration of the customs declaration. For services, it is 90 days from performance. These clocks do not necessarily start on the invoice date or on your first collection email.
| Flow | IGOC 2026 start | Normal maximum |
|---|---|---|
| Goods export | Customs declaration registration | 150 days |
| Service export | Performance of the service | 90 days |
Create an alert well before expiry. For insolvency or a dispute, retain evidence and recovery steps; IGOC requires the exporter to keep the Office des Changes informed. Ask the bank how the concrete case should be documented.
Do not stamp “export exempt” by reflex
A foreign address, foreign-currency receipt or video call alone does not prove a tax export. Preserve the classification and evidence for the real flow.
4. One lineage, several owners
BelloPOS Pro can connect quotation, order, invoice, credit and payment. Keep the DUM, transport file, deliverable, acceptance and bank documents in the wider evidence file when they sit outside the checkout system.
- Sales: identity, contract and terms
- Operations: shipment or performance
- Accounting: VAT classification and entries
- Bank: settlement route and evidence
- Management: repatriation deadline and disputes
A simple register with invoice number, flow type, clock start, currency, amount received and balance often prevents a deadline from vanishing between teams.
Mistakes to avoid
- Equating foreign with export.
- Accepting unexplained third-party payment.
- Losing the DUM or service acceptance.
- Starting the clock from the wrong date.
- Waiting until repatriation expiry to chase.
- Mixing VAT, exchange and commercial margin.
Frequently asked questions
Is every foreign client invoice VAT-free?
No. Classify the supply and meet the CGI conditions and evidence requirements.
How long is the goods-export repatriation period?
IGOC 2026 normally allows up to 150 days from customs-declaration registration.
What about exported services?
The normal IGOC 2026 period is 90 days from performance of the service.
What proves an exported service?
Keep contract, deliverable or acceptance, foreign-customer invoice, settlement evidence and facts showing use outside Morocco.
Does BelloPOS decide export relief?
No. It preserves commercial lineage and payments; tax and exchange classification require the relevant review.
What to take away
A convincing export file says more than “foreign customer”: it joins identity, real flow, contract, invoice, export proof, bank and repatriation.
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
- Office des Changes, General Instruction for Foreign Exchange Transactions 2026
Map the next export file before issue
Assign an owner to every piece of evidence and every deadline before the invoice leaves.
Read next
Other practical guides on the same subject: