VAT collected, deductible VAT: the VAT to pay

Enter your sales and purchases excl. VAT for the period: the calculator gives the VAT collected, the deductible VAT, and the VAT to pay or the VAT credit to carry forward.

Sales for the period (excl. VAT)

Taxable transactions for the period, by rate.

Amount excl. VAT
MAD
Rate

Purchases for the period (excl. VAT)

Purchases and expenses with deductible VAT. Enter the deductible share if it is not full (0% for an excluded purchase).

Amount excl. VAT
MAD
Rate
Deductible share
%

VAT credit from the previous period

MAD

The credit carried forward from your last return, if any.

VAT collectedMAD 10,000.00

Deductible VATMAD 4,000.00

VAT credit from the previous periodMAD 0.00

VAT to payMAD 6,000.00

Monthly return if the previous year's taxable turnover reaches 1,000,000 MAD, quarterly below that (CGI, art. 108).

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The formula

VAT to pay = VAT collected on sales − deductible VAT on purchases − credit from the previous period (CGI, art. 101-1°). If the result is negative, the excess is a VAT credit, carried forward to the following returns (art. 101-2° and 103). It is refunded only in the cases provided for by the Code.

When does VAT become deductible?

The right to deduct arises in the month of full or partial payment of the purchase invoice, and must be exercised within one year (CGI, art. 101-3°). An invoice received but not yet paid cannot be deducted yet. For a business that combines taxed transactions and transactions exempt without right to deduct, deduction is made pro rata (art. 104).

Purchases excluded from deduction

Article 106 excludes in particular goods and services not used for the business, passenger vehicles (with exceptions) and petroleum products not used as fuel or raw material. For these purchases, enter a deductible share of 0%. The full list is in article 106 of the CGI.

VAT credit

When deductible VAT exceeds VAT collected, the difference is not lost: it is carried forward to the next period. Enter it in the “VAT credit from the previous period” field of your next calculation.

Monthly or quarterly?

The return is monthly when taxable turnover for the previous year reaches 1,000,000 MAD, and quarterly below that (CGI, art. 108). Filing and payment deadlines are set by articles 110 and 111.

Sources

General Tax Code (CGI) 2026 — art. 101 to 111 (DGI)

Rules verified on 01 Nov 2026. Calculation aid: the result is an estimate that depends on your situation; it does not replace advice from an accountant or the tax administration.

Your VAT collected, ready for the return

BILLX totals the VAT on your invoices and expenses by period and by rate: your return is prepared without re-entering anything.

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