VAT credit in Morocco 2026: how to get the refund

Exporters and international operators

Exports are taxed at 0% in Morocco (art. 91 CGI). The exporter therefore collects MAD 0 of VAT on their revenue but pays VAT on purchases (raw materials, services, equipment). The accumulated credit is fully refundable.

Typical application: textile industrialists (Tanger Med), agribusiness (Souss), IT offshore (Casanearshore), international tourism (Marrakech, Agadir).

Heavy investments eligible for deductible VAT

Acquisition of investment goods (machines, utility vehicles, industrial real estate, IT equipment > MAD 10,000 ex VAT) generates significant VAT credit. This credit is refundable if not absorbed by collected VAT within 24 months.

Typical case: tech start-up investing heavily in the first year, restaurant equipping its kitchen, agency buying an IT fleet.

Activities with structural reduced rates

If your activity is mostly subject to a reduced rate (7% water, 10% catering, 14% transport) while your purchases are at 20%, you accumulate a structural VAT credit. Refundable quarterly on request.

Mandatory documents

1. Form ADR 211 (downloadable on tax.gov.ma). 2. Detail of credit per operation (all deductible invoices for the period concerned). 3. List of sale invoices justifying the low rate or export. 4. Bank statements showing collection.

5. For exporters: transport documents (B/L, EUR1, customs certificates). 6. For investments: equipment invoices + commissioning report.

Legal and practical deadlines

DGI theoretical deadline: 3 months after deposit of complete file. In practice, investigation takes 6 to 12 months depending on the wilaya and amount.

A VAT credit > MAD 1M systematically triggers a prior tax audit (accounting review). Prepare your supporting documents for the last 4 years.

File states

'Received': file deposited, awaiting agent assignment. 'Under investigation': DGI agent assigned, document verification ongoing. 'Complement request': missing parts to provide within 30 days under penalty of rejection. 'In settlement': amount validated, payment scheduled.

'Paid': effective transfer to your bank account (5-10 days after payment order).

Best follow-up practices

Beyond 4 months without response, request a progress update in writing from your tax office. If no return within 60 days, escalate to the Regional Tax Director.

In case of partial or total refusal, you have 60 days for hierarchical appeal, then 90 days to seize the administrative court.

Carry forward on future filings

If the VAT credit is small (< MAD 100,000), it is often faster to carry it forward on your collected VAT filings of the following quarters. No refund procedure needed.

Drawback: if your activity does not generate significant collected VAT, the credit can drag on for years.

Transfer to an acquirer

In some cases (company sale, restructuring), the VAT credit can be transmitted to the acquirer with prior DGI authorization. Complex procedure, to practice with a certified accountant.