‘Is my business VAT registered?’ is not enough. A registered business can perform taxable, exempt and out-of-scope operations; the decision is made line by line and sometimes customer by customer.
Six questions before invoicing
- Who sells, under which regime?
- What real operation is supplied?
- Where is it located for VAT?
- Does a precise exemption or suspension apply?
- Which rate and base does the law provide?
- When does VAT become due?
1. Qualify person and operation
Identify the legal seller, regime and actual activity. Then describe the good or service beyond its marketing name: content, delivery, installation, subscription, commission, rental or import can lead to different articles.
| Data | Evidence example |
|---|---|
| Seller | identifiers and regime |
| Operation | contract, order, catalogue |
| Location | delivery, performance, establishment |
| Customer | status and certificate where relevant |
| Date | invoice, delivery, collection |
One customer may receive two lines with different treatment. The operation, not customer reputation, opens the analysis.
2. Test scope, location and exemption
Apply articles 87–89, then search for a precise provision in articles 91, 92 or 94. Record article number, condition, evidence and effective date.
- Confirm the operation is in scope.
- Apply place rules.
- Search exemption without deduction.
- Search exemption with deduction.
- Test a documented suspensive regime.
- Otherwise continue to taxable rate.
An expired certificate or failed condition must not remain in setup through habit.
3. Select rate, base and timing
The rate follows article 99 and its lists. The base includes taxable elements under the rules. By default article 95 links tax point to collection unless a debit option was properly exercised.
- 20%: ordinary rate for operations not placed elsewhere
- 10%: expressly listed, conditioned operations
- Advance: VAT considered upon receipt
- Discount: reduces base when genuine and documented
- Ancillary charge: follows legal treatment, not display preference
Never use a 0% rate as shorthand for exemption or out of scope. Retain exact status.
Do not copy the supplier’s rate
Your sale may have a different nature, base or customer from your purchase. Input rate is not the automatic output rule.
4. Lock setup and evidence
Create a rule card per item/service with commercial name, tax description, rate/status, source, effective date, required evidence and approver. Test receipt, invoice, credit and report before activation.
- Block free-form till rates.
- Limit who changes item rules.
- Log old and new rate.
- Sample-check after a change.
- Review rules with the Finance Law.
- Escalate hybrid offers and new services.
BelloPOS applies the configured rate or status and produces corresponding totals. Legal treatment must be validated before setup. Since 3.1 its Moroccan presets offer only 20% and 10%, matching the rates in force since 1 January 2026: the former 14% and 7% are retired from the picker rather than deleted, so an order or invoice still carrying one keeps resolving and printing correctly.
Mistakes to avoid
- Deciding only from seller status.
- Copying purchase VAT.
- Calling every absence 0%.
- Missing advances.
- Letting cashiers choose rates freely.
- Keeping an expired certificate.
- Changing rate without effective date.
Frequently asked questions
Does a VAT-registered business always charge VAT?
No. It may perform an exempt or out-of-scope operation; each line needs classification.
Does purchase rate become sales rate?
No. The sale is analysed from its own nature and applicable articles.
When does VAT become due?
By default upon full or partial collection, subject to the debit option and special rules.
Can exemption be coded at 0%?
Keep exact legal status because deduction and return consequences differ.
Does BelloPOS choose the rate?
No. It applies validated setup and traces resulting sales.
What to take away
Charging VAT correctly requires a rule per operation, not an intuitive rate. Configuration follows the reasoning and retains its source.
Sources
The figures and rules quoted above come from these pages, read on the date given in the article.
Apply a validated matrix
Centralise item rules and limit changes, then review totals by rate after every update.
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