Progress invoices and partial billing in Morocco

Separate accepted progress, prior cumulative billing, current amount, retention, VAT and cash received in one auditable schedule.

By BelloCommerce

·

September 1, 2026

A progress statement is not the percentage sales hopes to collect. It represents service or work actually performed, measured under the contract and accepted by the authorised person. The invoice then carries the billable amount without mixing progress, retention and payment.

Moroccan project manager and accountant reviewing a progress statement.

Checks before issue

Identify contract, package, period and current price.
Measure actual quantities or milestones.
Obtain required approval or reservations.
Calculate earned-to-date less previously billed.
Show retention, VAT and validated adjustments separately.
Issue in the normal series with applicable particulars.
Post each receipt against balance, not progress.

1. Four amounts with different meanings

One file contains the contract, accepted work to date, issued invoices and cash received. Putting all four in one column creates double deductions.

Amount	Question	Evidence
Revised contract	What scope and price?	Contract and changes
Earned to date	What was actually performed?	Measurement or milestone
Billed to date	What was issued already?	Earlier invoices
Current billing	What difference is billable?	Cumulative less prior, adjusted
Receipts	What did the customer pay?	Bank/cash and allocation

A cash advance and progress on work can both create a transaction but have different support. Use the deposit-and-balance guide to separate prepayment from performance.

2. Build a cumulative statement

Worked illustration outside special cases: MAD 300,000 net contract. Accepted progress reaches 40%, or MAD 120,000. An earlier invoice covered MAD 75,000. Current gross progress billing is MAD 45,000 net before retention and other clauses.

Line	Calculation	Net amount
Contract	Current base	MAD 300,000
Accepted to date	300,000 × 40%	MAD 120,000
Previously billed	Earlier invoices	− MAD 75,000
Current statement	120,000 − 75,000	MAD 45,000
Retention	Validated clause	Show separately

Do not bill 40% of the contract on every invoice. Preserve the cumulative table so each statement charges only the movement. Keep variations, price revision and penalties on distinct supported lines.

3. Date, VAT and invoice particulars

The label “progress invoice” does not create its own tax regime. CGI Article 145 invoice particulars still apply. For property works Article 96 refers to work performed in contracts, statements or invoices; Article 95 also links the VAT event to the cash regime or optional debit regime. Validate contract, execution, date and each partial collection.

Close the measurement period.
Attach quantity or milestone detail.
Obtain authorised approval.
Reconcile all prior statements.
Classify advances, retention and revision.
Validate VAT base, rate and tax point.
Issue in the continuous series.
Archive invoice, statement, approval and performance evidence.

If the customer disputes a quantity, keep the reservation visible and bill only through the validated contractual route. An administrative signature does not automatically replace technical acceptance.

Retention is neither discount nor payment

Keep performed value, invoice base, contractual retention, VAT and customer balance on separate lines. Mixing them makes the statement impossible to reconcile.

4. Move the file without losing evidence

BelloPOS Pro can link quotation, order, delivery, invoice, credit and payment. Construction measurements, complex retention or architect approval may remain in a specialist system or external file.

Operations: measures performance
Contract owner: validates clauses and changes
Finance: rebuilds cumulative amount
Accountant: validates invoice and VAT
BelloPOS: retains linked documents and payments

Do not issue merely because software can calculate 40%. Authority comes from proven performance and the agreed approval path.

BelloPOS

All the features

Mistakes to avoid

Billing plan instead of performance.
Starting from zero every month.
Deducting prior billing twice.
Calling retention a discount.
Subtracting cash from taxable value.
Issuing without required approval.

Frequently asked questions

What is a progress invoice?

An invoice supported by contractually measured progress; it remains subject to the applicable ordinary invoice requirements.

Can I invoice a simple percentage?

Only where that milestone or measure is contracted, actually achieved and approved. A planned percentage does not prove performance.

How do I avoid rebilling earlier work?

Maintain a cumulative table: accepted earned-to-date less total previously billed, followed by current adjustments.

Does retention automatically reduce VAT?

Do not assume so. Validate its contractual nature, base, tax point and applicable VAT regime.

Does BelloPOS measure construction progress?

No. Pro links documents and payments; technical measurement and approval remain external where the activity requires them.

What to take away

A sound statement recomposes end to end: current contract, accepted performance, earlier cumulative billing, current amount, retention, invoice, VAT and receipts.