VAT Report country Base base Base Tax base_tax Prorata (%) pro percentage Tax Due/Ded. tax 0 A - Breakdown of total revenues 3 10 - Amount of the revenues realized, including non-taxable operations (excl. VAT) l10n_ma_vat_10 base aggregation l10n_ma_vat_20.base + l10n_ma_vat_30.base + l10n_ma_vat_40.base + l10n_ma_vat_50.base + l10n_ma_vat_b.base_sum 5 20 - Operations outside the scope of VAT l10n_ma_vat_20 base tax_tags 20 5 30 - Exempt operations without right of deduction (Article 91 of the CGI) l10n_ma_vat_30 base tax_tags 30 5 40 - Exempt operations with right of deduction (Article 92 of the CGI) l10n_ma_vat_40 base tax_tags 40 5 50 - Operations carried out under suspension of VAT (Article 94 of the CGI) l10n_ma_vat_50 base tax_tags 50 5 55 - Taxable operations made by mobile payment (Article 247 ter of the CGI) l10n_ma_vat_55 base external most_recent editable;rounding=2 5 56 - Exempt, out-of-scope or suspended operations by mobile payment l10n_ma_vat_56 base external most_recent editable;rounding=2 3 60 - Taxable revenues to be allocated (difference line 10 - (20 + 30 + 40 + 50)) (excl. VAT) l10n_ma_vat_60 base aggregation l10n_ma_vat_10.base - l10n_ma_vat_20.base - l10n_ma_vat_30.base - l10n_ma_vat_40.base - l10n_ma_vat_50.base 0 B - Breakdown of taxable revenues l10n_ma_vat_b base_sum aggregation l10n_ma_vat_b_20.base_sum + l10n_ma_vat_b_14.base_sum + l10n_ma_vat_b_10.base_sum + l10n_ma_vat_b_7.base_sum tax_sum aggregation l10n_ma_vat_b_20.tax_sum + l10n_ma_vat_b_14.tax_sum + l10n_ma_vat_b_10.tax_sum + l10n_ma_vat_b_7.tax_sum 1 Standard rate of 20% with right to deduct l10n_ma_vat_b_20 base_sum aggregation l10n_ma_vat_80.base + l10n_ma_vat_81.base + l10n_ma_vat_82.base + l10n_ma_vat_83.base + l10n_ma_vat_87.base + l10n_ma_vat_93.base + l10n_ma_vat_94.base + l10n_ma_vat_95.base + l10n_ma_vat_102.base tax_sum aggregation l10n_ma_vat_80.tax + l10n_ma_vat_81.tax + l10n_ma_vat_82.tax + l10n_ma_vat_83.tax + l10n_ma_vat_87.tax + l10n_ma_vat_93.tax + l10n_ma_vat_94.tax + l10n_ma_vat_95.tax + l10n_ma_vat_102.tax 3 80 - Production and distribution operations l10n_ma_vat_80 base tax_tags 80B tax tax_tags 80T 3 81 - Services l10n_ma_vat_81 base tax_tags 81B tax tax_tags 81T 3 82 - Liberal professions referred to in article 89-I-12°-(b) of the CGI l10n_ma_vat_82 base tax_tags 82B tax tax_tags 82T 3 83 - Leasing operations l10n_ma_vat_83 base tax_tags 83B tax tax_tags 83T 3 87 - Operations of real estate works companies l10n_ma_vat_87 base tax_tags 87B tax tax_tags 87T 3 93 - Sales and delivery of used movable property l10n_ma_vat_93 base tax_tags 93B tax tax_tags 93T 3 94 - Self-supply of constructions l10n_ma_vat_94 base tax_tags 94B tax tax_tags 94T 3 95 - Margin regime referred to in articles 125 bis and 125 quater of the CGI l10n_ma_vat_95 base tax_tags 95B tax tax_tags 95T 3 102 - Other l10n_ma_vat_102 base tax_tags 102B tax tax_tags 102T 1 Reduced rate of 14% l10n_ma_vat_b_14 base_sum aggregation l10n_ma_vat_b_14_d.base_sum + l10n_ma_vat_b_14_nd.base_sum tax_sum aggregation l10n_ma_vat_b_14_d.tax_sum + l10n_ma_vat_b_14_nd.tax_sum 2 With right to deduct l10n_ma_vat_b_14_d base_sum aggregation l10n_ma_vat_84.base + l10n_ma_vat_88.base + l10n_ma_vat_90.base + l10n_ma_vat_104.base tax_sum aggregation l10n_ma_vat_84.tax + l10n_ma_vat_88.tax + l10n_ma_vat_90.tax + l10n_ma_vat_104.tax 3 84 - Butter, excluding home-made butter referred to in Article 91 (I-A. 2°) l10n_ma_vat_84 base tax_tags 84B tax tax_tags 84T 3 88 - Passenger and freight transport operations, excluding rail transport l10n_ma_vat_88 base tax_tags 88B tax tax_tags 88T 3 90 - Electrical energy l10n_ma_vat_90 base tax_tags 90B tax tax_tags 90T 3 104 - Other l10n_ma_vat_104 base tax_tags 104B tax tax_tags 104T 2 Without right to deduct l10n_ma_vat_b_14_nd base_sum aggregation l10n_ma_vat_91.base tax_sum aggregation l10n_ma_vat_91.tax 3 91 - Services rendered by any soliciting agent or insurance broker in respect of contracts brought by him to an insurance company l10n_ma_vat_91 base tax_tags 91B tax tax_tags 91T 1 Reduced rate of 10% with right to deduct l10n_ma_vat_b_10 base_sum aggregation l10n_ma_vat_76.base + l10n_ma_vat_77.base + l10n_ma_vat_78.base + l10n_ma_vat_79.base + l10n_ma_vat_85.base + l10n_ma_vat_86.base + l10n_ma_vat_89.base + l10n_ma_vat_92.base + l10n_ma_vat_96.base + l10n_ma_vat_97.base + l10n_ma_vat_98.base + l10n_ma_vat_99.base + l10n_ma_vat_100.base + l10n_ma_vat_101.base + l10n_ma_vat_103.base + l10n_ma_vat_105.base + l10n_ma_vat_108.base + l10n_ma_vat_109.base + l10n_ma_vat_112.base + l10n_ma_vat_118.base tax_sum aggregation l10n_ma_vat_76.tax + l10n_ma_vat_77.tax + l10n_ma_vat_78.tax + l10n_ma_vat_79.tax + l10n_ma_vat_85.tax + l10n_ma_vat_86.tax + l10n_ma_vat_89.tax + l10n_ma_vat_92.tax + l10n_ma_vat_96.tax + l10n_ma_vat_97.tax + l10n_ma_vat_98.tax + l10n_ma_vat_99.tax + l10n_ma_vat_100.tax + l10n_ma_vat_101.tax + l10n_ma_vat_103.tax + l10n_ma_vat_105.tax + l10n_ma_vat_108.tax + l10n_ma_vat_109.tax + l10n_ma_vat_112.tax + l10n_ma_vat_118.tax 3 76 - Photovoltaic panels l10n_ma_vat_76 base tax_tags 76B tax tax_tags 76T 3 77 - Solar water heaters l10n_ma_vat_77 base tax_tags 77B tax tax_tags 77T 3 78 - Feed for livestock and farmyard animals as well as oil cakes used in their manufacture, excluding other simple feed l10n_ma_vat_78 base tax_tags 78B tax tax_tags 78T 3 79 - Equipment for exclusive agricultural use l10n_ma_vat_79 base tax_tags 79B tax tax_tags 79T 3 85 - Wood in logs, debarked or simply squared, cork in its natural state, firewood in bundles or sawn to short lengths and charcoal l10n_ma_vat_85 base tax_tags 85B tax tax_tags 85T 3 86 - Fishing gear and nets for professional marine fishermen l10n_ma_vat_86 base tax_tags 86B tax tax_tags 86T 3 89 - Accommodation and catering operations as well as services provided by cafés l10n_ma_vat_89 base tax_tags 89B tax tax_tags 89T 3 92 - Rental operations of buildings used as hotels l10n_ma_vat_92 base tax_tags 92B tax tax_tags 92T 3 96 - Cooking salt (rock or sea salt) l10n_ma_vat_96 base tax_tags 96B tax tax_tags 96T 3 97 - Milled rice and pasta l10n_ma_vat_97 base tax_tags 97B tax tax_tags 97T 3 98 - Food fluid oils excluding palm oil l10n_ma_vat_98 base tax_tags 98B tax tax_tags 98T 3 99 - Securities transactions l10n_ma_vat_99 base tax_tags 99B tax tax_tags 99T 3 100 - Banking and credit transactions and exchange commissions l10n_ma_vat_100 base tax_tags 100B tax tax_tags 100T 3 101 - Transactions involving shares and units shares l10n_ma_vat_101 base tax_tags 101B tax tax_tags 101T 3 103 - Operations of sale and delivery of works and objects of art l10n_ma_vat_103 base tax_tags 103B tax tax_tags 103T 3 105 - Operations of lawyers, interpreters, notaries, adouls, bailiffs and veterinarians l10n_ma_vat_105 base tax_tags 105B tax tax_tags 105T 3 108 - Petroleum gas and other gaseous hydrocarbons l10n_ma_vat_108 base tax_tags 108B tax tax_tags 108T 3 109 - Petroleum or shale oils, crude or refined l10n_ma_vat_109 base tax_tags 109B tax tax_tags 109T 3 112 - Ticket sales operations for museums, cinema and theater l10n_ma_vat_112 base tax_tags 112B tax tax_tags 112T 3 118 - Other l10n_ma_vat_118 base tax_tags 118B tax tax_tags 118T 1 Reduced rate of 7% with right to deduct l10n_ma_vat_b_7 base_sum aggregation l10n_ma_vat_106.base + l10n_ma_vat_107.base + l10n_ma_vat_110.base + l10n_ma_vat_111.base + l10n_ma_vat_113.base + l10n_ma_vat_114.base + l10n_ma_vat_115.base + l10n_ma_vat_116.base + l10n_ma_vat_117.base + l10n_ma_vat_119.base tax_sum aggregation l10n_ma_vat_106.tax + l10n_ma_vat_107.tax + l10n_ma_vat_110.tax + l10n_ma_vat_111.tax + l10n_ma_vat_113.tax + l10n_ma_vat_114.tax + l10n_ma_vat_115.tax + l10n_ma_vat_116.tax + l10n_ma_vat_117.tax + l10n_ma_vat_119.tax 3 106 - Water delivered to the public distribution networks and sanitation services l10n_ma_vat_106 base tax_tags 106B tax tax_tags 106T 3 107 - Rental of water and electricity meters l10n_ma_vat_107 base tax_tags 107B tax tax_tags 107T 3 110 - Pharmaceutical products, raw materials and products used in their composition as well as non-returnable packaging of these products and materials l10n_ma_vat_110 base tax_tags 110B tax tax_tags 110T 3 111 - School supplies, products and materials in their composition l10n_ma_vat_111 base tax_tags 111B tax tax_tags 111T 3 113 - Refined or agglomerated sugar l10n_ma_vat_113 base tax_tags 113B tax tax_tags 113T 3 114 - Canned sardines l10n_ma_vat_114 base tax_tags 114B tax tax_tags 114T 3 115 - Milk powder l10n_ma_vat_115 base tax_tags 115B tax tax_tags 115T 3 116 - Household soap l10n_ma_vat_116 base tax_tags 116B tax tax_tags 116T 3 117 - Economy car and products and materials used in its in its manufacture l10n_ma_vat_117 base tax_tags 117B tax tax_tags 117T 3 119 - Other l10n_ma_vat_119 base tax_tags 119B tax tax_tags 119T 2 120 - Reversal of VAT in different ways (cessation, regularization, ...) l10n_ma_vat_120 tax external most_recent editable;rounding=2 2 121 - Withholding tax on the amount of commissions allocated by insurance companies to their brokers l10n_ma_vat_121 tax external most_recent editable;rounding=2 2 122 - Withholding tax on interest paid by credit institutions l10n_ma_vat_122 tax external most_recent editable;rounding=2 2 123 - Withholding tax on proceeds from securitization transactions l10n_ma_vat_123 tax external most_recent editable;rounding=2 2 124 - Withholding tax on transactions carried out by non-residents for the benefit of Moroccan customers excluded from the scope of application of VAT l10n_ma_vat_124 tax external most_recent editable;rounding=2 0 C - Operations carried out with non-resident taxpayers (Article 115 of the CGI) 3 129 - Operations with non-resident taxpayers l10n_ma_vat_129 base tax_tags 129B tax tax_tags 129T 0 130 - Total VAT Payable l10n_ma_vat_130 tax_criterium aggregation l10n_ma_vat_b.tax_sum - l10n_ma_vat_190.tax tax_extra aggregation l10n_ma_vat_121.tax + l10n_ma_vat_122.tax + l10n_ma_vat_123.tax + l10n_ma_vat_124.tax + l10n_ma_vat_129.tax if_other_expr_above(l10n_ma_vat_130.tax_criterium, EUR(0)) tax aggregation l10n_ma_vat_b.tax_sum + l10n_ma_vat_130.tax_extra 0 D - Breakdown of deductions l10n_ma_vat_d tax_sum aggregation l10n_ma_vat_d_1.tax_sum + l10n_ma_vat_d_2.tax_sum 1 Percentage of prorated deductions (ADC110) l10n_ma_vat_d_prorata pro external most_recent editable;rounding=0 1 1 - NON-FIXED ASSETS PURCHASES l10n_ma_vat_d_1 tax_sum aggregation l10n_ma_vat_d_1_1.tax_sum + l10n_ma_vat_d_1_2.tax_sum 2 Services l10n_ma_vat_d_1_1 tax_sum aggregation l10n_ma_vat_140.tax + l10n_ma_vat_141.tax + l10n_ma_vat_142.tax + l10n_ma_vat_143.tax + l10n_ma_vat_144.tax + l10n_ma_vat_153.tax 3 140 - Services (20%) l10n_ma_vat_140 base_tax tax_tags 140T tax aggregation l10n_ma_vat_140.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 141 - Transportation (14%) l10n_ma_vat_141 base_tax tax_tags 141T tax aggregation l10n_ma_vat_141.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 142 - Banking operation (10%) l10n_ma_vat_142 base_tax tax_tags 142T tax aggregation l10n_ma_vat_142.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 143 - Hotels for travelers, and all real estate for tourism purposes (10%) l10n_ma_vat_143 base_tax tax_tags 143T tax aggregation l10n_ma_vat_143.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 144 - Operations performed by lawyers, interpreters, notaries, adouls, bailiffs and veterinarians (10%) l10n_ma_vat_144 base_tax tax_tags 144T tax aggregation l10n_ma_vat_144.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 153 - Other services (10%) l10n_ma_vat_153 base_tax tax_tags 153T tax aggregation l10n_ma_vat_153.base_tax * l10n_ma_vat_d_prorata.pro / 100 2 Other non-fixed assets purchases l10n_ma_vat_d_1_2 tax_sum aggregation l10n_ma_vat_145.tax + l10n_ma_vat_146.tax + l10n_ma_vat_147.tax + l10n_ma_vat_148.tax + l10n_ma_vat_149.tax + l10n_ma_vat_150.tax + l10n_ma_vat_151.tax + l10n_ma_vat_152.tax + l10n_ma_vat_155.tax + l10n_ma_vat_156.tax + l10n_ma_vat_158.tax 3 145 - Import purchases (20%) l10n_ma_vat_145 base_tax tax_tags 145T tax aggregation l10n_ma_vat_145.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 146 - Domestic purchases (20%) l10n_ma_vat_146 base_tax tax_tags 146T tax aggregation l10n_ma_vat_146.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 147 - Import purchases (14%) l10n_ma_vat_147 base_tax tax_tags 147T tax aggregation l10n_ma_vat_147.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 148 - Domestic purchases (14%) l10n_ma_vat_148 base_tax tax_tags 148T tax aggregation l10n_ma_vat_148.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 149 - Import purchases (10%) l10n_ma_vat_149 base_tax tax_tags 149T tax aggregation l10n_ma_vat_149.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 150 - Domestic purchases (10%) l10n_ma_vat_150 base_tax tax_tags 150T tax aggregation l10n_ma_vat_150.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 151 - Import purchases (7%) l10n_ma_vat_151 base_tax tax_tags 151T tax aggregation l10n_ma_vat_151.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 152 - Domestic purchases (7%) l10n_ma_vat_152 base_tax tax_tags 152T tax aggregation l10n_ma_vat_152.base_tax * l10n_ma_vat_d_prorata.pro / 100 2 155 - Contract work (20%) l10n_ma_vat_155 base_tax tax_tags 155T tax aggregation l10n_ma_vat_155.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 156 - Subcontracting (real estate work) (20%) l10n_ma_vat_156 base_tax tax_tags 156T tax aggregation l10n_ma_vat_156.base_tax * l10n_ma_vat_d_prorata.pro / 100 2 158 - Undisclosed VAT (Article 125 ter of the CGI) l10n_ma_vat_158 base_tax external most_recent editable;rounding=2 tax aggregation l10n_ma_vat_158.base_tax * l10n_ma_vat_d_prorata.pro / 100 1 2 - FIXED ASSETS l10n_ma_vat_d_2 tax_sum aggregation l10n_ma_vat_162.tax + l10n_ma_vat_163.tax + l10n_ma_vat_164.tax + l10n_ma_vat_165.tax + l10n_ma_vat_166.tax + l10n_ma_vat_167.tax + l10n_ma_vat_168.tax + l10n_ma_vat_160.tax + l10n_ma_vat_169.tax 3 162 - Import purchases (20%) l10n_ma_vat_162 base_tax tax_tags 162T tax aggregation l10n_ma_vat_162.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 163 - Domestic purchases (20%) l10n_ma_vat_163 base_tax tax_tags 163T tax aggregation l10n_ma_vat_163.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 164 - Self-supply other than constructions (20%) l10n_ma_vat_164 base_tax tax_tags 164T tax aggregation l10n_ma_vat_164.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 165 - Facilities and installations (20%) l10n_ma_vat_165 base_tax tax_tags 165T tax aggregation l10n_ma_vat_165.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 166 - Constructions (20%) l10n_ma_vat_166 base_tax tax_tags 166T tax aggregation l10n_ma_vat_166.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 167 - Self-supply of constructions (20%) l10n_ma_vat_167 base_tax tax_tags 167T tax aggregation l10n_ma_vat_167.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 168 - Other fixed assets (14%) l10n_ma_vat_168 base_tax tax_tags 168T tax aggregation l10n_ma_vat_168.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 160 - Other fixed assets (10%) l10n_ma_vat_160 base_tax tax_tags 160T tax aggregation l10n_ma_vat_160.base_tax * l10n_ma_vat_d_prorata.pro / 100 3 169 - Other fixed assets (7%) l10n_ma_vat_169 base_tax tax_tags 169T tax aggregation l10n_ma_vat_169.base_tax * l10n_ma_vat_d_prorata.pro / 100 0 182 - Total deductions (lines 140 to 169) l10n_ma_vat_182 tax aggregation l10n_ma_vat_d_1.tax_sum + l10n_ma_vat_d_2.tax_sum 0 Deduction adjustments 3 170 - Credit from previous period l10n_ma_vat_170 _applied_carryover_tax external most_recent previous_tax_period initial_carryover tax_tags 170T previous_tax_period tax aggregation l10n_ma_vat_170._applied_carryover_tax + l10n_ma_vat_170.initial_carryover 3 180 - Additional deduction of the pro-rata regularization l10n_ma_vat_180 tax external most_recent editable;rounding=2 3 181 - Cumulative tax credit fraction l10n_ma_vat_181 tax external most_recent editable;rounding=2 3 185 - Amount of cancelled credit, remaining chargeable, not reimbursed for investment property l10n_ma_vat_185 tax external most_recent editable;rounding=2 3 186 - Amount claimed as reimbursement for investment property (Article 103 bis of the CGI) l10n_ma_vat_186 tax external most_recent editable;rounding=2 3 187 - Amount of reimbursement authorized (Article 103 of the CGI) l10n_ma_vat_187 tax external most_recent editable;rounding=2 0 190 - Total deductible VAT ((182 to 185) - (186 and 187)) l10n_ma_vat_190 tax aggregation l10n_ma_vat_182.tax + l10n_ma_vat_170.tax + l10n_ma_vat_180.tax + l10n_ma_vat_181.tax + l10n_ma_vat_185.tax - l10n_ma_vat_186.tax - l10n_ma_vat_187.tax 0 VAT Results 3 200 - Payable VAT (130 - 190) l10n_ma_vat_200 tax aggregation l10n_ma_vat_130.tax - l10n_ma_vat_190.tax if_above(EUR(0)) 3 201 - Credit (190 - 130) l10n_ma_vat_201 tax aggregation l10n_ma_vat_190.tax - l10n_ma_vat_130.tax if_above(EUR(0)) 3 202 - 15% reduction of the credit for the period ((182 + 180) - 130) x 15% l10n_ma_vat_202 tax external most_recent editable;rounding=2 3 203 - Credit to be carried forward (201 - 202) l10n_ma_vat_203 tax aggregation l10n_ma_vat_201.tax - l10n_ma_vat_202.tax if_above(EUR(0)) _carryover_tax aggregation l10n_ma_vat_203.tax if_above(EUR(0)) l10n_ma_vat_170._applied_carryover_tax 3 204 - Credit with payment including VAT due under articles 115, 116 and 117 of the CGI l10n_ma_vat_204 tax_criterium aggregation l10n_ma_vat_b.tax_sum - l10n_ma_vat_190.tax tax aggregation l10n_ma_vat_121.tax + l10n_ma_vat_122.tax + l10n_ma_vat_123.tax + l10n_ma_vat_124.tax + l10n_ma_vat_129.tax if_other_expr_below(l10n_ma_vat_204.tax_criterium, EUR(0))