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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.
Method and reliability: informative estimate based on the stated parameters and reviewed in July 2026. See our calculation method and sources. Seek qualified professional advice before an important tax, legal, medical or financial decision.