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Invoice template Morocco Free, filled in online and saved as PDF
Fill in our invoice template for Morocco: the preview updates as you type, with the ICE, the VAT per rate and the total incl. VAT. Print it or save it as PDF.
What the law says
Morocco invoice requirements: what to show
An invoice in Morocco must carry the mentions of article 145 of the General Tax Code. Your client needs them: each of their purchases must be backed by an invoice that carries them (article 146).
| Mention | What to write | Legal text |
|---|---|---|
| An invoice number | Pre-numbered invoices in a continuous series, or numbered in a continuous series by software. For example F-2026-001, F-2026-002… | CGI, art. 145-III |
| The seller's identity | Your name or company name and your address. | CGI, art. 145-III-1° |
| The tax ID (IF) and the business tax number | The IF given by the local tax office and the business tax (taxe professionnelle, TP, formerly the patente) assessment number. | CGI, art. 145-III-2° |
| Your ICE | The common business identifier (ICE), on every invoice you give a client. | CGI, art. 145-VIII |
| The date of the transaction | The day of the sale or of the service. | CGI, art. 145-III-3° |
| The client and its ICE | Their full name or company name, their address, and their ICE when the client is a business. | CGI, art. 145-III-4° |
| What you invoice | The nature of the goods, work or services, the quantity and the price. | CGI, art. 145-III-5° |
| The VAT, shown separately | The VAT amount, separate from the price. For an exempt transaction, a statement of the exemption instead. | CGI, art. 145-III-6° |
| Payment | The payment method and its references (transfer, cheque, bill of exchange…). | CGI, art. 145-III-7° |
Official sources: General Tax Code 2026, articles 91, 92, 99, 145, 146 and 211 (Directorate General of Taxes) · Finance Law no. 50-25 for 2026, Official Bulletin no. 7465 bis (in French)
What about e-invoicing in Morocco?
Since the 2018 finance law, article 145-IX of the CGI requires businesses subject to IS, to IR under the actual or simplified net profit regime, and VAT payers to use a computerised invoicing system that meets the administration's criteria. Its terms must be set by a regulation, sector by sector.
On 23 October 2026, neither the CGI 2026 nor the 2026 finance law sets a date for mandatory e-invoicing, and we found no decree published in the Bulletin officiel. We will update this page when one is published.
Three cases to know
- Selling goods to a private person: the till receipt can stand in for an invoice (art. 145-III).
- Auto-entrepreneur or single professional contribution (CPU): article 145 does not apply (art. 145-XI).
- Keep copies of your invoices for ten years (art. 211): save the PDF of each one.
Example
Invoice example: VAT at 10%, at 20% and exempt
A food wholesaler invoices a restaurant. The VAT is worked out per rate, on each rate's total excl. VAT. Amounts in dirhams.
| Description | Quantity × unit price excl. VAT | VAT | Amount excl. VAT |
|---|---|---|---|
| Milled rice, 25 kg bag | 10 × 210.00 | 10% | 2,100.00 |
| Cooking oil (not palm oil), 5-litre can | 12 × 95.50 | 10% | 1,146.00 |
| Washing-up liquid, box of 12 bottles | 3 × 132.75 | 20% | 398.25 |
| Fresh milk, crate of 12 litres | 5 × 84.00 | Exempt | 420.00 |
| VAT 20% on 398.25 | 79.65 | ||
| VAT 10% on 3,246.00 | 324.60 | ||
| Exempt (420.00) | 0.00 | ||
| Total excl. VAT | 4,064.25 | ||
| Total VAT | 404.25 | ||
| Total incl. VAT | 4,468.50 | ||
Milled rice and cooking oils other than palm oil: 10% rate (CGI, art. 99-B).
A cleaning product is on no list: standard 20% rate (CGI, art. 99-A).
Milk is exempt (CGI, art. 91-I-A-2°): the invoice says so, instead of showing a VAT amount.
In words, in French: « Arrêtée la présente facture à la somme de quatre mille quatre cent soixante-huit dirhams et cinquante centimes toutes taxes comprises. »
Frequently asked questions
Invoice in Morocco: your questions
What must an invoice show in Morocco?
Article 145 of the General Tax Code requires: a number in a continuous series, the seller's identity, tax ID and business tax number, the seller's ICE, the date, the client's name, address and ICE, the nature, quantity and price of what is sold, the VAT amount shown separately (or the exemption statement), and the payment method.
Is the client's ICE required on an invoice?
Yes when the client is a business: article 145-III-4° of the CGI lists its common business identifier (ICE) with its name and address. A private person has no ICE: their name and address are enough.
Is e-invoicing mandatory in Morocco in 2026?
Not as of today. Article 145-IX of the CGI requires businesses subject to IS, to IR under the actual or simplified net profit regime, and VAT payers to have a computerised invoicing system that meets the administration's criteria, but its terms must be set by a regulation. On 23 October 2026, neither the CGI 2026 nor the 2026 finance law sets a date for mandatory e-invoicing, and we found no decree published in the Bulletin officiel.
Does an auto-entrepreneur have to issue invoices?
Article 145 of the CGI, which sets what an invoice must show, does not apply to people under the auto-entrepreneur regime or the single professional contribution (CPU) regime (art. 145-XI). A business client may still ask you for one: this template works for that too.
How should I number my invoices?
In a continuous series, without skipping or reusing a number (art. 145-III of the CGI). A simple format: the year then a counter, F-2026-001, F-2026-002, and so on.
Which VAT rate goes on my invoice?
20%, the standard rate, unless your product or service is on the list for the reduced 10% rate (art. 99 of the CGI) or is exempt (art. 91 and 92). If it is exempt, choose 0% and write the reason for the exemption.
VAT calculator (HT / TTC)Are my invoices sent or stored anywhere?
No. Everything happens in your browser: the draft stays on this device so a reload loses nothing, and "Clear" deletes it. Keep the PDF of every invoice: the CGI requires copies of invoices to be kept for ten years (art. 211).
How do I save my invoice as PDF?
Click "Print / Save as PDF", then choose "Save as PDF" as the printer. On a phone, the same button opens the system print screen, where you can also save or share the PDF.
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