1. Operations eligible for 0 % VAT rate
Goods exports (Art. 91 CGI)
Sales of merchandise delivered outside Moroccan customs territory to a foreign buyer. Mandatory supporting document: EX1 or EUR1 customs declaration, maritime B/L (Bill of Lading) or LTA (Air Transport Letter).
Applicable rate: 0 %. Invoice must explicitly mention 'VAT 0 % - Export art. 91 CGI' + customs declaration number.
Exported services (Art. 92 CGI)
Services rendered to a foreign company without permanent link to Morocco and used outside territory. Includes: consulting, audit, IT development, design, training, patents/royalties.
Supporting document: service contract + invoice in foreign currency + payment proof by international transfer (swift code). Mandatory mention: 'VAT 0 % - Services export art. 92 CGI'.
International tourism
Accommodation and catering sold to non-residents (foreign tourists, transit MRE). 0 % rate applicable on hotel services + catering + tourist transport.
Supporting document: client's foreign passport or ID + nominative invoice + payment by foreign card or currency. Simplified DRPF certificate procedure for classified hotels.
International transport
Transport of goods or persons to/from abroad (maritime, air, land). Includes maritime companies (Comanav, Marsa Maroc), airlines (Royal Air Maroc, Air Arabia Maroc), international road transport (TIR).
0 % rate applicable even on domestic portion of international journey (e.g., Casablanca → Tangier → embarkation port → Marseille).
2. Specific Law 47-06 exemptions (without 0 % rate)
Essential medicines and pharmaceutical products
List fixed by Ministry of Health decree: insulin, vaccines, essential antibiotics, anti-cancer products, dialysis. TOTAL VAT exemption at sale.
Consequence: inability to recover purchase VAT on inputs (difference with 0 % rate).
Banking and financial operations
Loan interest, currency exchange commissions, securities operations, insurance services. Total VAT exemption.
Concerns banks (Attijariwafa, BMCE, CIH, Banque Populaire), finance companies (Wafasalaf, Cetelem), insurance companies (Wafa Assurance, RMA, AXA).
Recognized education and training
Schools, universities, continuing education organizations licensed by Ministry of National Education. VAT exemption on tuition + training fees.
For private training firms (Webhelp Academy, Honoris, Mundiapolis): formal accreditation required to benefit from exemption.
3. DRPF export certificate procedure
Case 1 — Occasional exporter (< 10 shipments/year)
Case-by-case certificate via 'VAT Export Certificate Request' form to be deposited at local tax office. Delay 5-10 business days.
Documents: invoice, EX1 customs declaration, transport proof (B/L, LTA), payment proof (swift).
Case 2 — Regular exporter (> 10 shipments/year)
Global 'Approved Exporter' certificate request to DRPF (Regional Border Provinces Directorate) or DGI depending on wilaya. Delay 1-3 months.
Advantages: certificate valid 1-3 years, exemption from operation-by-operation justification, access to simplified quarterly VAT credit refund regime.
Case 3 — Free zones (Tanger Med, Atlantic Free Zone, etc.)
Companies established in industrial free zone (Tanger Med, Atlantic Free Zone Kénitra, Mohammed VI Tangier) or logistics benefit automatically from exporter status without formality (entire production legally considered exported).
Additional free-zone advantages: 5-year IS exemption + reduced 8.75 % IS rate for next 20 years, 50 % IR exemption for local staff for 5 years.
4. VAT credit recovery for exporters
Mechanism
You invoice at 0 % VAT but pay VAT on your purchases (raw materials, energy, equipment, services). The differential constitutes a REFUNDABLE VAT credit.
Example: Tanger Med textile exporter invoices MAD 1M at 0 % VAT, but paid MAD 200K VAT on purchases (raw textile, threads, energy). VAT credit = MAD 200K refundable.
Refund procedure
Quarterly request via ADR 211 form on SIMPL-VAT. Supporting documents: supplier invoices (deductible VAT amount), export invoices (territory exit proof), bank statements (currency collection).
DGI legal delay: 3 months. In practice 4-9 months depending on wilaya and file size. For files > MAD 1M: systematic prior tax audit.
Cash flow optimization
If DGI refund too slow (> 6 months): possibility to transfer VAT credit to a factor (Wafa Cash, Maghreb Factor) for immediate availability (5-8 % discount on nominal amount).
Alternative: offset VAT credit against other taxes due (IS, professional tax, business property tax) with prior DGI authorization.
5. FAQ
Q.What is the VAT rate applied to exports in Morocco in 2026?
Q.What is the difference between exemption and 0 % rate?
Q.How to obtain an approved exporter certificate in Morocco?
Q.Do Tanger Med free zone companies benefit automatically from exporter status?
Q.What if DGI delays my exporter VAT credit refund?
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