Expense rules in Morocco.
All DGI rules: 20% VAT, mission allowances, mileage allowance and VAT recovery rules in Morocco.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 10% | Limited | Representation expenses |
| Travel meals | 10% | 100% reclaimable | Per diem cap |
| Accommodation | 10% | 100% reclaimable | Itemized invoice |
| Fuel | 10% | 100% reclaimable | Business use |
| Train / ONCF / flight | 14% | 100% reclaimable | Public transport |
| Taxi | 14% | 100% reclaimable | Receipt required |
| Client gifts | 20% | Not deductible | Reasonable cap |
| Parking / toll | 20% | 100% reclaimable | Facture |
Executive per diem
MNC standard.
Inflation
Caps reviewed annually.
Retention
DGI records: 10 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | MAD 3/km | By company | Standard practice |
| Motorcycle | MAD 1,50/km | By company | Reduced rate |
MNC practice
Private sector standard.
Records
Date, destination, km, business purpose.
Covers
Fuel + maintenance + insurance.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Casablanca | MAD 200 | MAD 1,200 | MAD 1,400 |
| Rabat / Marrakech | MAD 180 | MAD 1,000 | MAD 1,180 |
| Senior executive | MAD 500 | MAD 2,500 | MAD 3,000 |
| Foreign — Paris | MAD 800 | MAD 2,500 | MAD 3,300 |
| Foreign — Dubai | MAD 700 | MAD 2,200 | MAD 2,900 |
MNC practice
Standard executive per diem.
Hotel separate
Lodging refunded on invoice.
No statutory rate
No mandatory DGI cap.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Morocco → EU | No reciprocity | — | No agreement |
| France | No reciprocity | — | No agreement |
| United Kingdom | No reciprocity | — | No agreement |
| Switzerland | No reciprocity | — | No agreement |
| USA | No recovery | — | Sales tax not recoverable |
| MA VAT for foreign | No procedure | — | No mechanism |
No B2B refund
No B2B recovery procedure.
Outbound
MA company can recover EU VAT if registered.
Free zones
Free zones VAT-exempt.
Industrialize your Morocco expenses with Illizeo.
VAT 20%/14%/10%/7%, MNC per diem, multi-currency MAD↔EUR↔USD↔CHF: all the DGI rules above are natively integrated into Illizeo.
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