Recording a purchase in Morocco: a complete worked example

Three lines, one principle: the cost excluding VAT, the recoverable VAT on its own, the supplier owed the full total.

By BelloCommerce

·

September 6, 2026

A supplier invoice for 12,000 dirhams is not recorded as a single 12,000-dirham line. It always splits into three: the cost at its amount excluding VAT, the recoverable VAT separately, and the debt to the supplier for the full total. That split is what later allows VAT to be declared and a margin to be measured.

Entering a supplier invoice into the accounts.

The essentials in five points

The cost is recorded excluding VAT. That is what weighs on the result, not the amount paid.
Recoverable VAT is isolated in its own account, because it will be offset against the VAT you collect.
The supplier is credited with the VAT-inclusive amount: that is what you actually owe.
VAT on costs and VAT on fixed assets do not share an account. Merging them distorts the return.
Payment is a separate entry, posted on the day of payment and not before.

1. The basic entry, with figures

Take a purchase of goods for 10,000 dirhams excluding VAT, with VAT at 20%, so 2,000 dirhams, for a total of 12,000 dirhams. The entry always balances the same way.

Account	Description	Debit	Credit
6111	Purchases of goods for resale	10,000	—
34552	State — recoverable VAT on costs	2,000	—
4411	Suppliers	—	12,000

The logic holds whatever the purchase: what genuinely makes you poorer is the amount excluding VAT; VAT is only a sum you advance and recover; and the debt is the total actually due. Change the type of purchase and only the cost account changes.

2. The variants you will meet

Four situations come up constantly and slightly modify the entry, without changing its principle.

A discount appears on the invoice: It reduces the base directly: record the net commercial amount, not the gross followed by a discount. VAT is calculated on that net figure.
Carriage is charged: It is added to the cost where the supplier recharges it. Depending on your accounting setup it joins the purchase account or a transport account, but always excluding VAT.
A settlement discount is granted: It does not reduce the purchase: it is financial income, recognised separately when obtained for early payment.
The purchase is a fixed asset: The cost account is replaced by a fixed asset account, and crucially the VAT changes account: it becomes recoverable VAT on fixed assets.

That last line is the most sensitive. Using the VAT-on-costs account for a machine distorts the breakdown of your return, even where the total deducted is correct. The choice between cost and fixed asset is covered in asset or expense.

3. Payment, a separate entry

Recording the invoice and paying it are two distinct events, often weeks apart. Merging them makes supplier tracking impossible.

Account	Description	Debit	Credit
4411	Suppliers	12,000	—
5141	Banks	—	12,000

The supplier account clears naturally that way: credited on invoicing, debited on payment. A balance that stops moving signals an invoice paid without being matched off, or a payment recorded with no invoice. That is the first check to run on a supplier balance.

Do not mix VAT on costs with VAT on fixed assets

Both are recoverable, but they do not live in the same account and are not declared in the same place. Recording the VAT on a machine in the costs account gives an accurate total deducted but a wrong breakdown, which complicates reconciling the accounts to the returns. It is also this distinction that later allows an adjustment to be calculated if the asset is disposed of early.

4. The cases that change the rule

Four situations fall outside the standard pattern and are worth identifying before entry rather than after.

Payment is in cash for a large amount: Deduction of the cost is capped above certain thresholds per day and per supplier. The amounts and the rule are set out in deductible business expenses.
The invoice is not compliant: Without a proper invoice in the company’s name, both the cost and the VAT are fragile. See recoverable VAT for the formal conditions.
The purchase is imported: A foreign supplier does not charge Moroccan VAT. Import VAT is paid at customs and evidenced by customs documents, not by the supplier’s invoice.
The goods arrived without an invoice at closing: That is not an ordinary purchase but an invoice not yet received, recorded excluding VAT with no deduction.

Spotting these cases at the point of entry costs a few seconds. Discovering them on inspection, two years later, costs the deduction.

BelloPOS

All the features

Mistakes to avoid

Recording the purchase at its VAT-inclusive amount.
Using the VAT-on-costs account for a fixed asset.
Merging the invoice entry and the payment entry.
Treating a settlement discount as a reduction of the purchase.
Deducting VAT on a non-compliant invoice, or with no invoice at all.
Recording Moroccan VAT on a foreign supplier’s invoice.

Frequently asked questions

Why record the cost excluding VAT?

Because VAT is not a cost to you: you advance it to the supplier and offset it against the VAT you collect. Only the net amount genuinely makes the business poorer and should weigh on the result.

What is the difference between VAT on costs and on fixed assets?

The account used and the line on the return. The amount is deductible in both cases, but the breakdown must be accurate, particularly to track capital goods and any adjustments attached to them.

Should the invoice be recorded, or should I wait for payment?

The invoice is recorded on its date, regardless of payment. Waiting for payment means ignoring the debt to the supplier and distorts both the result and the balance sheet.

How is an imported purchase recorded?

The foreign supplier’s invoice carries no Moroccan VAT. Import VAT is paid at customs and evidenced by the customs documents. Clearance and transport costs follow their own accounts.

Does BelloPOS record purchases?

The purchases module, with orders and goods receipts, starts with BelloPOS Go. Accounting journals and exports to your accountant belong to BelloPOS Pro. The Lite plan does not include purchases.

What to take away

A purchase is always three lines: the cost excluding VAT, the recoverable VAT in the right account, the debt for the total. Payment comes afterwards, separately. Everything else — discounts, carriage, settlement discounts, imports — is a variation on that same skeleton.