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Rabat – The Moroccan Customs and Indirect Tax Administration, under the Ministry of Economy and Finance, has announced a new list of school supplies that will be exempt from Value-Added Tax (VAT). These items were previously subject to a 7% VAT rate.
In a statement issued on Thursday, the administration said that the exemption comes in response to requests from industry professionals. The VAT exemption will apply to both school supplies and the raw materials used in their production.
This exemption extends to imported school supplies, provided they are exclusively intended for educational use.
The administration has added new items to the list of imported school supplies eligible for VAT exemption. This includes notebooks, coloring books, and adhesive materials for students, provided the adhesive does not exceed 36 grams or 120 milliliters in capacity.
The list now includes a total of 36 items, which also includes pencil sharpeners, modeling clay, paintbrushes, white and colored chalk, school bags, and pencil cases, among other essential school supplies.
This exemption was initially introduced in the 2024 Finance Law, which removed the 7% VAT rate on school supplies and related raw materials.
Online Application Process
According to Article 23 of the General Tax Code, manufacturers wishing to benefit from the VAT exemption on school supplies and raw materials must submit an electronic application using a form provided by the administration. They are also required to maintain a detailed account of materials.
It indicated that this account must indicate, on one hand, the quantity of exempt products and raw materials purchased or imported and used in the production of school supplies, and on the other hand, the quantity of finished school supplies that have been sold or stored at the end of the fiscal year.
The application must include a descriptive statement of the products and raw materials intended for the production of school supplies, which the manufacturer plans to purchase from the domestic market or import, exempt from VAT.
It added that the application must include a pro forma invoice prepared by the supplier, showing the products, materials, and their prices without VAT, along with a commitment from the manufacturer to use these products and materials exclusively for the production of school supplies.
Upon reviewing the application, the Tax Administration said it will electronically issue a VAT exemption certificate to the applicant.
VAT-Exempt Sales
The administration noted that Invoices and all documents related to sales that benefit from the VAT exemption must bear the statement “VAT-Exempt Sale.”
For imports, the Tax Administration will electronically issue a “VAT-Exempt Import” certificate, which will be forwarded to the Customs and Indirect Tax Administration. This certificate is only valid for the year in which it was issued.
Regarding imported school supplies, the law stipulates that to benefit from the VAT exemption at import, as outlined in Article 123-27 of the General Tax Code, the importer must submit a commitment to the Customs and Indirect Tax Administration, stating that the imported school supplies will be used exclusively for educational purposes.
