The 2026 tax guide for Moroccans abroad restates that non-resident individuals on a short stay in Morocco may obtain a refund of VAT on certain goods purchased in the Kingdom and intended to be used abroad.

Threshold and exclusions

Purchases must come to at least MAD 2,000 including tax, made on the same day from the same seller, and must not be of a commercial nature. Foodstuffs, manufactured tobacco, medicines, unmounted precious stones, weapons, private means of transport and cultural goods are among the items excluded.

The goods must leave Morocco in the buyer's luggage no later than three months after the date of purchase. The seller must be registered for VAT and must agree to complete the refund formality.

Sales form and customs stamp

At the time of sale, the retailer draws up an export sales form and attaches the itemised invoices. The document records, among other things, the buyer's identity and passport, the nature and price of the goods, the VAT to be refunded and the bank details.

On leaving the territory, the buyer presents the goods, the form and the invoices in person at the customs office. After verification and stamping, the refund is made according to the bank details provided. An ordinary invoice without a form drawn up at the time of purchase is therefore not enough: the process must be started with the seller.

Sources

Aurion supports its clients through these procedures. → Contact us

This publication is provided for information purposes only and does not constitute personalised tax or legal advice.