Auto-entrepreneur in Morocco: how to invoice
Updated October 2, 2026
The auto-entrepreneur status lets you work legally in Morocco with simple formalities and a tax computed on turnover. It also comes with invoicing rules: no VAT, mandatory identifiers and ceilings to watch. Here is the essential, with an example.
What your invoice must show
As an auto-entrepreneur, each invoice shows:
- Your name, address and the mention of the status (auto-entrepreneur).
- Your ICE and your identification number in the national auto-entrepreneur register; your IF.
- The client’s name and address, and its ICE if it is a business.
- A continuous invoice number, the date, the description, quantity and price of each line.
- The total without VAT: the status does not charge VAT, so do not add any.
Tax and ceilings
The tax is a percentage of the turnover you collect, declared quarterly: 0.5 % for commercial, industrial and craft activities and 1 % for services. The status has annual turnover ceilings (500,000 DH for commercial, industrial and craft activities, 200,000 DH for services); above them, you must change status.
Since the 2023 finance law, when the same client pays you more than 80,000 DH in a year, the part above this amount is subject to a withholding tax deducted by the client. Spread your activity across several clients or consider a company if one client becomes most of your business.
Example and good habits
A painter auto-entrepreneur invoices 120 m² at 25 DH: total 3,000 DH, without VAT. At 1 % (services), the quarterly tax on this invoice is 30 DH once paid.
Keep a register of your receipts, number invoices continuously and keep a copy for 10 years. Amounts and rates change with finance laws: check your case with the auto-entrepreneur portal, the DGI or an accountant.
General information, checked at the date shown. It does not replace advice from a professional for your situation.