Morocco Unveils Tax-Free Shopping Bonanza for Tourists: 2,000 Dirham Threshold Unlocks VAT Refunds

To be eligible, the total amount of purchases must be equal to or greater than 2,000 dirhams, including VAT. The goods must be purchased at retail, not have a commercial character, and be purchased on the same day, from the same seller. However, certain products are excluded from the scheme. These are solid or liquid food products, manufactured tobacco, medicines, unset precious stones, weapons, private means of transport and their equipment, supplies and cultural goods.

The purchases must be transported in the traveler’s personal luggage, within a maximum period of three months from the date of purchase. For its part, the seller must be subject to VAT and agree to complete the formalities related to the tax refund. He must issue an export sales slip, consisting of an original and three copies. The buyer receives the original and two copies, accompanied by a pre-paid envelope addressed to the tax administration. The seller retains the third copy.

This slip, drawn up on a form in accordance with the administrative model, must be accompanied by detailed invoices, bearing the seller’s stamp, and must include precise information: the name and address of the seller, the tax identification number, the date of sale, the name, nationality and passport number of the buyer, bank details, a description and value of the goods purchased, the amount of VAT, the signatures of the two parties and the seller’s stamp.

When leaving Moroccan territory, the buyer must personally present the goods, the original of the slip, the two copies provided by the seller as well as the invoices, to the customs office. The latter will endorse the documents after verifying the goods and keep one of the copies.

Once these formalities have been completed, the tax administration proceeds to refund the VAT in accordance with the indicated bank details. In cases where the procedure is handled by a private company, specific arrangements may be defined as part of an agreement with the administration.

The tax refund is provided for in Article 92-I-39° of the General Tax Code and Article 26 of Decree No. 2.06.574 of December 31, 2006.