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Input/Output VAT
Calculate net VAT to pay or recoverable VAT credit.
Results
Net VAT = Output VAT − Input VAT. Positive = pay to state. Negative = recoverable VAT credit.
📐 VAT payable by a business
VAT payable = output VAT (on sales) − deductible VAT (on purchases)
If negative, it is a VAT credit carried forward or refunded
If negative, it is a VAT credit carried forward or refunded
📊 Example monthly VAT return
| Item | Amount |
|---|---|
| Output VAT on sales | 24,000 MAD |
| Deductible VAT on purchases | 15,000 MAD |
| VAT payable | 9,000 MAD |
💼 VAT return scenarios
Sales 120,000 excl. (20%), purchases 70,000 excl. (20%)
Output 24,000 − deductible 14,000 = 10,000 MAD payable.
Purchases larger than sales
This creates a VAT credit carried forward or claimed for refund.
💡 Practical tips
- Keep all purchase invoices to justify deductible VAT.
- Your filing regime (monthly or quarterly) depends on turnover.
- Meet filing and payment deadlines to avoid penalties.
⚠️ Limits and disclaimer
- Some purchases do not give a right to deduction (non-business expenses).
- Refund rules are subject to specific conditions.
Official sources: General Tax Code · Directorate General of Taxes (tax.gov.ma) · 2026 Finance Act.
Last updated: February 2026.
Last updated: February 2026.
❓ Frequently asked questions
How is VAT payable calculated?
By subtracting deductible VAT on purchases from output VAT on sales.
What if deductible VAT is larger?
A VAT credit arises, carried forward or claimed for refund under conditions.
When do I file VAT?
Monthly if turnover exceeds a threshold, otherwise quarterly.