Auto-entrepreneur invoicing in Morocco: invoice details, VAT, ceilings and returns

Which identifiers go on an auto-entrepreneur's invoices?

The auto-entrepreneur status lets an individual run a commercial, industrial, craft or service activity alone, under a simplified tax regime. Registration is in the national auto-entrepreneur register, kept by Barid Al-Maghrib (the Moroccan post), not in the trade register: you therefore have no RC number to show. Some activities are excluded from the status, so check yours before registering.

Once registered, the auto-entrepreneur is identified by an ICE number (Identifiant Commun de l'Entreprise, 15 digits), a tax identifier (IF) and a business tax number: these are the numbers your business customers will ask for. The rules in this guide are those in force at the time of writing (October 2026); they change with the finance laws and should be checked on the official auto-entrepreneur portal or with an expert-comptable (chartered accountant).

Invoiced or collected: which amount are you taxed on?

The auto-entrepreneur's tax is based on turnover collected, not turnover invoiced, with no deduction of expenses. At the time of writing, the rate is 0.5 % for commercial, industrial and craft activities and 1 % for services. The annual ceilings are 500,000 DH of turnover for trade, industry and crafts and 200,000 DH for services; when they are exceeded two years in a row, the regime stops applying.

Returns are filed at the frequency you chose, monthly or quarterly, before the end of the month following the period, with Barid Al-Maghrib, including electronically; the tax is paid on the same schedule. Keep proof of each return and each payment.

When should you change status? If you are regularly close to the ceilings, if one customer dominates your activity, or if your non-deductible expenses become significant, another regime or a company (SARL, SARL AU) may become more attractive. Run the comparison with an accountant, using your real figures.

What must an auto-entrepreneur invoice contain?

The status simplifies the tax, not the invoice: it proves your sale and justifies the expense for your customer. Keep every invoice, proof of payment received (bank statements, cheque copies, receipts) and your purchase invoices; the status exempts you from full company accounting, but a chronological record of payments received, invoice by invoice, is still the simplest way to prepare each return.

Your invoice carries the usual details of a Moroccan invoice, adapted to your situation:

• Your identity: full name, the words auto-entrepreneur, address, phone or email.
• Your identifiers: ICE, IF and business tax number; no RC.
• A unique number in a chronological, continuous sequence (for example F-2026-016) and the issue date.
• The customer: name or company name, address and, for a business, its ICE number.
• The detail: precise description, quantity, unit price, amount per line and total.
• VAT: no VAT charged, with a clear statement that VAT does not apply.
• Payment: method, due date and bank details (RIB) for a transfer.

Does an auto-entrepreneur charge VAT?

According to the tax guide published by the DGI on this regime, the auto-entrepreneur is outside the scope of VAT. Your invoices therefore carry no VAT: the total is what the customer pays. In return, the VAT you pay on your own purchases (equipment, software, supplies) is in principle not recoverable: it is part of your costs.

For an individual customer, your price is final, with no VAT on top; for a business, there is no VAT to deduct on your invoice, so its cost is the amount invoiced. Do not add VAT out of habit: this situation depends on the finance laws, so check it against official sources before your first invoices.

Invoicing a company: the ICE number and the 80,000 DH rule

A company will ask for your ICE number and identifiers, and its accounts department will often reject an incomplete invoice. Show the customer's ICE number too. For services, a rule specific to the status has applied since the 2023 finance law: when the annual turnover made with the same customer exceeds 80,000 DH, the excess is no longer taxed at the auto-entrepreneur rate; it is subject to a 30 % withholding tax, deducted by the customer and paid by it to the tax administration.

Example: if your services for one agency reach 95,000.00 DH over the year, the 30 % withholding applies to the 15,000.00 DH above the threshold, i.e. 4,500.00 DH: the agency pays you 90,500.00 DH and pays 4,500.00 DH to the tax administration. The mechanism targets relationships close to employment; if one customer concentrates your activity, track your turnover with it throughout the year.

Worked example: one quarter for a freelance graphic designer

A graphic designer working as an auto-entrepreneur in Casablanca, in services, has opted for quarterly returns. Between July and September 2026 she issues three invoices totalling 26,500.00 DH, but does not collect everything within the quarter. The calculation follows the payment date of each invoice:

• F-2026-014 of 5 July, communication agency: 12,000.00 DH, paid on 30 July.
• F-2026-015 of 20 August, industrial SME: 8,500.00 DH, paid on 15 September.
• F-2026-016 of 25 September, association: 6,000.00 DH, paid in October, so it counts in the next quarter.
• F-2026-011 issued in June, paid on 10 July: 4,500.00 DH collected in the quarter.
• Turnover collected: 12,000.00 + 8,500.00 + 4,500.00 = 25,000.00 DH; tax at 1 %: 250.00 DH, to be declared and paid before the end of October.
• Collected since January: 21,000.00 + 27,500.00 + 25,000.00 = 73,500.00 DH, i.e. 36.75 % of the 200,000 DH ceiling.
• Communication agency: 42,000.00 DH paid this year, leaving 38,000.00 DH before the 80,000 DH threshold.

How does SOGESTIO help an auto-entrepreneur invoice?

In SOGESTIO, auto-entrepreneur is one of the legal forms available. You enter your name, address, ICE, IF, business tax number and bank details once: they are printed on every PDF quote and invoice, in French, Arabic or English, and numbering is assigned by the server, per document type and per year. VAT rates are configurable per company, with a pre-set 0 % rate, so your invoices can be issued without VAT.

The dashboard shows monthly turnover, unpaid invoices and average payment time, and each payment is recorded against its invoice, which separates invoiced from collected. Recurring invoices handle monthly retainers, and the Android app and the installable web app keep working offline. SOGESTIO does not know or check the ceilings of the status. The Starter plan costs 199 DH/month excl. VAT, with a free 14-day trial and no card required.