“Prompt payment” is not a usable term. “Forty per cent on order, balance by 15 October 2026 by transfer to the stated IBAN” is. A good clause lets customer, seller and system calculate the same date and balance.
What the term must settle
- Define the event that starts the clock.
- Give an unambiguous date or calculation.
- Separate deposit, invoicing and settlement.
- State payment method and details.
- Check whether the statutory deadline regime covers the transaction.
- Mention only consequences with a verified basis.
- Start follow-up before and after the due date.
1. Write a date two people calculate alike
Prefer a calendar date or a full rule: start point, number of days and treatment of non-working days. Avoid “month-end” without saying from which date. Align quotation, order, contract and invoice; a term appearing only on the invoice may be disputed where it changes the accepted deal.
| Wording | Problem | Usable version |
|---|---|---|
| Pay promptly | No date | Due 15 October 2026 |
| 30 days | Unknown start | 30 days from invoice date |
| 50% upfront | No balance event | 50% on order, 50% on acceptance |
| Late fees apply | No verified basis | Only the validated applicable consequence |
Add the reference to quote, currency, payment rail and a contact for discrepancies. The buyer can then fix a routing error before it becomes an overdue case.
2. Put 60 and 120 days inside their real scope
DGI Circular 734 explains the Law 69-21 framework: for covered transactions, payment is due in 60 days where no term is agreed and no more than 120 days where the parties agree one. A qualifying sector may receive up to 180 days by decree. Individual contracts cannot simply elect that exception.
| Covered case | Reference | Control |
|---|---|---|
| No agreed period | 60 days | Check the clock start |
| Agreed period | Maximum 120 days | A shorter agreed term governs |
| Sector with decree | Up to 180 days | Confirm the sector text |
| Customer annual turnover ≤ MAD 2m excl. VAT | Outside this specific regime | Contract and other law still matter |
The clock normally starts at invoice issue; the invoice should be issued no later than the final day of the month of delivery, work or service. Failing that, the period may start at that month-end. Above MAD 2 million turnover excluding VAT, the regime includes reporting duties; its special annual transition for 2024–2025 has ended by 2026.
3. Deposit, invoice and payment are three lines
A deposit reduces cash still due, not the agreed unit price. On an invoice for MAD 12,000 including tax with MAD 3,000 already received, preserve the MAD 12,000 total, show MAD 3,000 allocated and a MAD 9,000 balance. Do not turn MAD 9,000 into turnover where the invoiced sale is MAD 12,000.
- Validate price and tax.
- Create the appropriate deposit request or record.
- Allocate cash to the right customer.
- Issue according to the real flow.
- Show total, paid and balance.
- Set the balance due date.
- Match each later receipt.
- Preserve linked corrections.
VAT timing can depend on the applicable collection or debit regime. Validate the tax point and document; a commercial payment clause does not redefine it.
Do not invent a customer penalty
Law 69-21 created a monetary fine payable to the Treasury within its regime. That does not automatically create a private amount to add to the customer’s invoice; verify the basis of anything claimed.
4. Turn the clause into collection work
BelloPOS Pro can record due date, part-payments and open balance. Add a pre-due check: invoice received, right contact, no open dispute and correct bank details. On the first overdue day, inspect unallocated receipts before emailing the customer.
- D−7: confirm receipt and file
- D0: polite reference-based reminder
- D+3: check promise and evidence
- D+10: internal risk escalation
- Always: log contact and decision
A visible date is more useful than a long threat. File strength comes from agreement, delivery, invoice, payment and messages telling the same story.
Mistakes to avoid
- Writing an ambiguous due date.
- Adding terms after agreement.
- Choosing 180 days without a sector decree.
- Applying the turnover threshold to the wrong party.
- Confusing deposit and discount.
- Chasing before reconciling the bank.
Frequently asked questions
What applies when no period is agreed?
For transactions covered by Law 69-21, the reference is 60 days, subject to scope and the correct starting point.
Can the parties agree 120 days?
Yes, as the maximum inside the covered regime. Where they agree less, the shorter term governs.
Can an invoice say 180 days?
Only where an applicable sector decree permits it; it is not a general contractual choice.
Does the MAD 2 million threshold mean no deadline exists?
No. It removes the person from this specific regime, not from the contract, general law or other requirements.
Does BelloPOS send a formal demand?
It can support due-date and balance tracking. Formal notices and legal escalation remain a controlled human process.
What to take away
Useful payment terms produce one calculable due date and accurate balance while keeping the 60/120-day rules within their true legal scope.
Sources
The figures and rules quoted above come from these pages, read on the date given in the article.
- Ministry of Economy and Finance, Law 69-21 on payment deadlines
- Moroccan Tax Administration, Circular 734 on payment deadlines
- Moroccan Tax Administration, 2026 General Tax Code
Clean up terms before the next invoice
Take three live templates and ask two people to calculate each due date independently.
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