Invoice template in Morocco: a complete worked example

What are the building blocks of an invoice template in Morocco?

Whether it is made in Word, in Excel or in software, a well-built invoice answers five questions in order: who is selling, to whom, what, how much, and how to pay. The full list of required details has its own guide; here we show where each piece of information goes on the page.

• Header: company name, address, logo, ICE, IF, RC and business tax number.
• Customer: company name, address and ICE for a business customer.
• References: number, date, purchase order or delivery note.
• Lines: description, quantity, unit price excluding VAT, discount, VAT rate, amount.
• Totals: excluding VAT, VAT per rate, including VAT, amount in words, amount paid and balance due.
• Payment: method, credit period, due date and bank details (RIB).
• Footer: contact details, stamp and signature area.

Worked example: an invoice filled in from start to finish

Here is a fictitious invoice issued by Société Exemple SARL to its customer Client Démo SA. The identifiers are deliberately replaced by their format: on a real invoice you enter your actual numbers. The rates assigned to the lines are chosen for illustration only: the actual rate depends on your product or service and changes with the finance laws.

The header and references are filled in as follows; the lines and totals are in the table below:

• Header: Société Exemple SARL, address, ICE: 15 digits, IF, RC and city, business tax number.
• Customer: Client Démo SA, address, customer ICE: 15 digits.
• References: invoice FA-2026-0137 dated 30 September 2026, purchase order BC-2026-118, delivery note BL-2026-0094.
• Terms: bank transfer within 30 days, due date 30 October 2026.

How do you calculate the totals without rounding errors?

The safest method: compute each line's amount excluding VAT (quantity × unit price, minus the discount), then each line's VAT rounded to the centime; next add up the bases and the VAT per rate, then the rates together. In the example, the discounted line gives 5 × 1,249.00 = 6,245.00 DH, minus an 8% discount (499.60 DH), so 5,745.40 DH excluding VAT, then 1,149.08 DH of VAT at 20%.

At the bottom of the invoice, VAT is summarised per rate: 1,717.08 DH on a base of 8,585.40 DH at 20%, and 94.60 DH on a base of 946.00 DH at 10%. Total excluding VAT: 9,531.40 DH; total VAT: 1,811.68 DH; total including VAT: 11,343.08 DH. The invoice closes with the amount in words: eleven thousand three hundred and forty-three dirhams and eight centimes. As the customer paid a 3,000.00 DH deposit with the order, the invoice shows 3,000.00 DH already paid and a balance of 8,343.08 DH, due on 30 October 2026.

Differences usually come from converting a VAT-inclusive price into a price excluding VAT. Take 100 items sold at 14.90 DH each including VAT, at the 20% rate: the exact unit price excluding VAT is 12.41666… DH. Rounded to 12.42 DH before multiplying, it gives 1,242.00 DH excluding VAT and 1,490.40 DH including VAT, which is 0.40 DH more than the agreed price. Calculated on the line amount, the 1,490.00 DH total including VAT corresponds to 1,241.67 DH excluding VAT and 248.33 DH of VAT. Other frequent mistakes:

• Calculating VAT as 20% of the VAT-inclusive amount: on 1,200.00 DH including VAT, the VAT is 200.00 DH, not 240.00 DH.
• Applying a discount to the VAT-inclusive amount without recalculating the VAT.
• Merging two VAT rates into a single total, with no summary per rate.

Word or Excel template, or invoicing software?

A free Word or Excel template can be enough when you start, as long as it contains every required detail and you use it rigorously: an invoice is not invalid because it was made in Excel. In that case, lock the calculation cells, keep a register of invoice numbers and archive each invoice as a PDF when you send it.

Problems appear as the volume grows and more people issue invoices:

• Numbering: the number is typed by hand, which leads to duplicates, gaps and sequences that restart by mistake.
• Formulas: one overwritten cell or a line added outside the calculation range, and the total is wrong with no warning.
• Copies: each invoice starts as a copy of the previous one, with the risk of keeping the former customer's ICE, address or discount.
• Versions: a file edited after sending no longer matches the PDF the customer received.

Can an invoice be issued in Arabic or in two languages?

In Morocco, invoices are commonly written in French, in Arabic or in both. What matters is that the details are complete and identical from one language to the other: same identifiers, same amounts, same number. A bilingual invoice doubles the headings (Facture / فاتورة) but writes the amounts only once, in figures, to avoid any discrepancy.

The amount in words follows the language of the document. On French-language invoices the usual wording is « Arrêtée la présente facture à la somme de… », and in Arabic the example reads: « حُصرت هذه الفاتورة في مبلغ قدره أحد عشر ألفًا وثلاثمائة وثلاثة وأربعون درهمًا وثمانية سنتيمات ». If a public buyer or a tender specification requires a language or a layout, that document prevails; when in doubt, ask your expert-comptable (chartered accountant).

How does SOGESTIO fill in this template for you?

In SOGESTIO the template is already built: you choose the customer and the items, and the rest fills itself in. Your identifiers (ICE, IF, RC, patente), your logo and company colour, your bank details and your payment terms appear on every PDF, in French, Arabic or English depending on the customer. The customer's ICE is taken from its record, and the due date is calculated from the payment terms.

The server assigns the number sequentially, per document type and per year, and calculates the totals excluding VAT, VAT and including VAT, with VAT line by line then summarised per rate. The PDF shows the amount in words, the amount already paid and the balance due, a QR code containing the ICE, the number, the date and the amounts, and a stamp and signature area. The original of each validated invoice is archived with its SHA-256 fingerprint, which makes it possible to check that it has not been altered since. Invoicing is included in every plan.