VAT Importation Morocco: Complete Guide 2026
Understand VAT on imports in Morocco: calculations, exemptions (Article 123-22), recovery, and reimbursement. Optimize your working capital in 2026.
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Executive Summary
Import VAT is a major financial flow impacting up to 20% of your working capital. In 2026, digitization between the DGI and Customs requires precise management. This guide details recovery mechanisms, investment exemption (Art. 123-22), and reimbursement procedures to turn this burden into an opportunity.
For any importer operating in the Kingdom, Value Added Tax (VAT) is much more than a simple line on a customs declaration: it is a major financial flow. Whether you are in heavy investment phase or regular trading, understanding fiscal mechanisms is vital.
🏗️ 1. Understanding Import VAT
Import VAT applies to goods entering the territory. It is collected by Customs for the Treasury. In 2026, the standard rate is 20%, with reduced rates (7%, 10%, 14%) for certain products.
The Tax Base: Customs Calculation
VAT applies to the CIF Value plus import duties (DI) and ancillary taxes.
VAT_Amount = VAT_Base × 20%
💸 2. The Recovery Mechanism
Import VAT is neutral for the company: it is recoverable. In 2026, the supporting document is the DUM (not the supplier invoice).
- Payment Condition: Actual payment to customs unlocks the right to deduction.
- Lag Rule: VAT paid in month M is deductible in M+1.
🛡️ 3. Exemption for Investment (Art. 123-22)
This is the "Holy Grail" for investors. Import your capital goods without paying VAT for 36 months from the start of activity.
2026 Digital Procedure:
- Certificate request on Simpl-TVA.
- Submission of packing list (with HS codes).
- Automatic link with PortNet: The DUM will show "VAT 0%".
Questions Fréquemment Posées
Can a foreign company recover VAT?
Is VAT due on free samples?
Sources & Références
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