At the end of a short stay in Morocco, Moroccans living abroad (MREs) are entitled to a refund of the value added tax (VAT) paid on non-commercial purchases* made in the Kingdom and intended for use abroad. These purchases must constitute a single retail transaction made on the same day from the same seller and amount to 2,000 DH or more, including VAT. The seller must issue the MRE with an export sales slip (stamped), consisting of one original and three copies.

When leaving the country, the MRE beneficiary must personally present the purchases (which must not be more than three months old from the date of purchase) to customs officials. They must also provide the original copy of the sales receipt and the copy intended for the tourist/purchaser, issued by the seller, as well as the corresponding invoices (receipts). Following inspection, these documents will be returned to the MRE (with a customs stamp affixed).

* The tax refund does not apply to foodstuffs (solid and liquid), to manufactured tobacco products, medicines, unmounted precious stones, weapons, means of transport for private use, their equipment and supplies, and cultural goods (see details on the website https://www.tax.gov.ma)

VAT refund

The refund of VAT paid on purchases eligible for tax exemption is administered by the Directorate-General for Taxation, not by the Customs Authority.

In practice, VAT refunds are handled by two private companies, namely ‘Global Blue Maroc’ and ‘Morocco Tourist Refund SA’, which have entered into an agreement with the Directorate-General of Taxes. These companies process the refund upon presentation of sales receipts stamped by the customs authorities. This can be done on the spot in cash (where the amount is less than 5,000 dirhams) or by bank transfer.

• Currencies and foreign exchange
• Postal items sent from abroad to Morocco (exemption)
• Exports