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19.0 vanilla

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Ernad Husremovic 2026-03-09 09:31:34 +01:00
parent c5006a6999
commit 80293571e7
420 changed files with 21812 additions and 44297 deletions
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319
odoo-bringout-oca-ocb-l10n_ma/l10n_ma/data/template/account.tax-ma.csv Normal file
View file

@ -0,0 +1,319 @@
"id","sequence","description","invoice_label","name","amount","amount_type","type_tax_use","tax_group_id","active","tax_exigibility","cash_basis_transition_account_id","repartition_line_ids/repartition_type","repartition_line_ids/document_type","repartition_line_ids/tag_ids","repartition_line_ids/account_id","repartition_line_ids/factor_percent","name@fr","invoice_label@fr","fiscal_position_ids","original_tax_ids"
"vat_out_20_80","10","Production and distribution operations","20%","20% 80","20","percent","sale","tax_group_vat_20","","on_payment","pcg_44551","base","invoice","80B","","","20% 80","Opérations de production et de distribution","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","80T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","80B","","","","","",""
"","","","","","","","","","","","","tax","refund","80T","pcg_4455","","","","",""
"vat_out_20_81","20","Services","20%","20% 81","20","percent","sale","tax_group_vat_20","","on_payment","pcg_44551","base","invoice","81B","","","20% 81","Prestations de services","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","81T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","81B","","","","","",""
"","","","","","","","","","","","","tax","refund","81T","pcg_4455","","","","",""
"vat_out_20_82","30","Liberal professions referred to in Article 89-I-12°-(b) of the CGI","20%","20% 82","20","percent","sale","tax_group_vat_20","False","on_payment","pcg_44551","base","invoice","82B","","","20% 82","Professions libérales visées à l'article 89-I-12°-(b) du CGI","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","82T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","82B","","","","","",""
"","","","","","","","","","","","","tax","refund","82T","pcg_4455","","","","",""
"vat_out_20_83","40","Leasing operations","20%","20% 83","20","percent","sale","tax_group_vat_20","False","on_payment","pcg_44551","base","invoice","83B","","","20% 83","Opérations de crédit-bail ","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","83T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","83B","","","","","",""
"","","","","","","","","","","","","tax","refund","83T","pcg_4455","","","","",""
"vat_out_20_87","50","Operations of real estate works companies","20%","20% 87","20","percent","sale","tax_group_vat_20","False","on_payment","pcg_44551","base","invoice","87B","","","20% 87","Opérations d'entreprises de travaux immobiliers","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","87T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","87B","","","","","",""
"","","","","","","","","","","","","tax","refund","87T","pcg_4455","","","","",""
"vat_out_20_93","60","Sales and delivery of used movable property","20%","20% 93","20","percent","sale","tax_group_vat_20","False","on_payment","pcg_44551","base","invoice","93B","","","20% 93","Opérations de vente et de livraison de biens meubles d'occasion","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","93T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","93B","","","","","",""
"","","","","","","","","","","","","tax","refund","93T","pcg_4455","","","","",""
"vat_out_20_94","70","Self-supply of constructions","20%","20% 94","20","percent","sale","tax_group_vat_20","False","on_payment","pcg_44551","base","invoice","94B","","","20% 94","Opérations de livraison à soi-même de constructions","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","94T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","94B","","","","","",""
"","","","","","","","","","","","","tax","refund","94T","pcg_4455","","","","",""
"vat_out_20_95","80","Margin regime referred to in Articles 125 bis and 125 quater of the CGI","20%","20% 95","20","percent","sale","tax_group_vat_20","False","on_payment","pcg_44551","base","invoice","95B","","","20% 95","Régime de marge visé aux articles 125 bis et 125 quater du CGI","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","95T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","95B","","","","","",""
"","","","","","","","","","","","","tax","refund","95T","pcg_4455","","","","",""
"vat_out_20_102","90","Other","20%","20% 102","20","percent","sale","tax_group_vat_20","","on_payment","pcg_44551","base","invoice","102B","","","20% 102","Autres","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","102T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","102B","","","","","",""
"","","","","","","","","","","","","tax","refund","102T","pcg_4455","","","","",""
"vat_out_20_129","100","Transactions with non-resident taxpayers","20%","20% EX 129","20","percent","sale","tax_group_vat_20","","on_payment","pcg_44551","base","invoice","129B","","","20% EX 129","Opérations réalisées avec des contribuables non résidents","afpt_imp_exp","vat_out_20_81,vat_out_20_93,vat_out_20_87,vat_out_20_83,vat_out_20_80,vat_out_20_82,vat_out_20_102,vat_out_20_95,vat_out_20_94"
"","","","","","","","","","","","","tax","invoice","129T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","129B","","","","","",""
"","","","","","","","","","","","","tax","refund","129T","pcg_4455","","","","",""
"vat_out_14_84","110","Butter, excluding home-made butter referred to in Article 91 (I-A. 2°)","14%","14% 84","14","percent","sale","tax_group_vat_14","False","on_payment","pcg_44551","base","invoice","84B","","","14% 84","Beurre, à l'exclusion du beurre de fabrication artisanale visé à l'article 91 (I-A. 2°)","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","84T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","84B","","","","","",""
"","","","","","","","","","","","","tax","refund","84T","pcg_4455","","","","",""
"vat_out_14_88","120","Passenger and freight transport operations, excluding rail transport","14%","14% 88","14","percent","sale","tax_group_vat_14","False","on_payment","pcg_44551","base","invoice","88B","","","14% 88","Opérations de transport de voyageurs et de marchandises, à l'exclusion du transport ferroviaire","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","88T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","88B","","","","","",""
"","","","","","","","","","","","","tax","refund","88T","pcg_4455","","","","",""
"vat_out_14_90","130","Electrical energy","14%","14% 90","14","percent","sale","tax_group_vat_14","False","on_payment","pcg_44551","base","invoice","90B","","","14% 90","Énergie électrique","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","90T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","90B","","","","","",""
"","","","","","","","","","","","","tax","refund","90T","pcg_4455","","","","",""
"vat_out_14_104","140","Other","14%","14% 104","14","percent","sale","tax_group_vat_14","False","on_payment","pcg_44551","base","invoice","104B","","","14% 104","Autres","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","104T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","104B","","","","","",""
"","","","","","","","","","","","","tax","refund","104T","pcg_4455","","","","",""
"vat_out_14_91","150","Services rendered by any soliciting agent or insurance broker in respect of contracts brought by him to an insurance company","14%","14% 91","14","percent","sale","tax_group_vat_14","False","on_payment","pcg_44551","base","invoice","91B","","","14% 91","Prestations de services rendues par tout agentdémarcheur ou courtier d'assurances à raison des contrats apportés par lui à une entreprise d'assurances","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","91T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","91B","","","","","",""
"","","","","","","","","","","","","tax","refund","91T","pcg_4455","","","","",""
"vat_out_14_129","160","Transactions with non-resident taxpayers","14%","14% EX 129","14","percent","sale","tax_group_vat_14","False","on_payment","pcg_44551","base","invoice","129B","","","14% EX 129","Opérations réalisées avec des contribuables non résidents","afpt_imp_exp","vat_out_14_84,vat_out_14_90,vat_out_14_88,vat_out_14_104,vat_out_14_91"
"","","","","","","","","","","","","tax","invoice","129T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","129B","","","","","",""
"","","","","","","","","","","","","tax","refund","129T","pcg_4455","","","","",""
"vat_out_10_76","170","Photovoltaic panels","10%","10% 76","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","76B","","","10% 76","Panneaux photovoltaïques","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","76T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","76B","","","","","",""
"","","","","","","","","","","","","tax","refund","76T","pcg_4455","","","","",""
"vat_out_10_77","180","Solar water heaters","10%","10% 77","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","77B","","","10% 77","Chauffe-eaux solaires","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","77T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","77B","","","","","",""
"","","","","","","","","","","","","tax","refund","77T","pcg_4455","","","","",""
"vat_out_10_78","190","Feed for livestock and farmyard animals as well as oil cakes used in their manufacture, excluding other simple feed","10%","10% 78","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","78B","","","10% 78","Aliments destinés à l'alimentation du bétail et des animaux de basse-cour ainsi que les tourteaux servant à leur fabrication à l'exclusion des autres aliments simples","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","78T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","78B","","","","","",""
"","","","","","","","","","","","","tax","refund","78T","pcg_4455","","","","",""
"vat_out_10_79","200","Equipment for exclusive agricultural use","10%","10% 79","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","79B","","","10% 79","Équipements à usage exclusivement agricole","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","79T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","79B","","","","","",""
"","","","","","","","","","","","","tax","refund","79T","pcg_4455","","","","",""
"vat_out_10_85","210","Wood in logs, debarked or simply squared, cork in its natural state, firewood in bundles or sawn to short lengths and charcoal","10%","10% 85","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","85B","","","10% 85","Bois en grumes, écorcés ou simplement équarris, le liège à l'état naturel, les bois de feu en fagots ou sciés à petite longueur et le charbon de bois","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","85T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","85B","","","","","",""
"","","","","","","","","","","","","tax","refund","85T","pcg_4455","","","","",""
"vat_out_10_86","220","Fishing gear and nets for professional marine fishermen","10%","10% 86","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","86B","","","10% 86","Engins et filets de pêche destinés aux professionnels de la pêche maritime","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","86T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","86B","","","","","",""
"","","","","","","","","","","","","tax","refund","86T","pcg_4455","","","","",""
"vat_out_10_89","230","Accommodation and catering operations as well as services provided by cafes","10%","10% 89","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","89B","","","10% 89","Opérations d'hébergement et de restauration ainsi que les prestations fournies par les cafés","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","89T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","89B","","","","","",""
"","","","","","","","","","","","","tax","refund","89T","pcg_4455","","","","",""
"vat_out_10_92","240","Rental operations of buildings used as hotels","10%","10% 92","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","92B","","","10% 92","Opérations de location d'immeubles à usage d'hôtels","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","92T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","92B","","","","","",""
"","","","","","","","","","","","","tax","refund","92T","pcg_4455","","","","",""
"vat_out_10_96","250","Cooking salt (rock or sea salt)","10%","10% 96","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","96B","","","10% 96","Sel de cuisine (gemme ou marin)","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","96T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","96B","","","","","",""
"","","","","","","","","","","","","tax","refund","96T","pcg_4455","","","","",""
"vat_out_10_97","260","Milled rice and pasta","10%","10% 97","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","97B","","","10% 97","Riz usiné et les pâtes alimentaires","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","97T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","97B","","","","","",""
"","","","","","","","","","","","","tax","refund","97T","pcg_4455","","","","",""
"vat_out_10_98","270","Food fluid oils excluding palm oil","10%","10% 98","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","98B","","","10% 98","Huiles fluides alimentaires à l'exclusion de l'huile de palme","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","98T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","98B","","","","","",""
"","","","","","","","","","","","","tax","refund","98T","pcg_4455","","","","",""
"vat_out_10_99","280","Securities transactions","10%","10% 99","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","99B","","","10% 99","Transactions relatives aux valeurs mobilières","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","99T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","99B","","","","","",""
"","","","","","","","","","","","","tax","refund","99T","pcg_4455","","","","",""
"vat_out_10_100","290","Banking and credit transactions and exchange commissions","10%","10% 100","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","100B","","","10% 100","Opérations de banque et de crédit et les commissions de change","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","100T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","100B","","","","","",""
"","","","","","","","","","","","","tax","refund","100T","pcg_4455","","","","",""
"vat_out_10_101","300","Transactions involving shares and units shares","10%","10% 101","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","101B","","","10% 101","Transactions portant sur les actions et les parts sociales","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","101T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","101B","","","","","",""
"","","","","","","","","","","","","tax","refund","101T","pcg_4455","","","","",""
"vat_out_10_103","310","Operations of sale and delivery of works and objects of art","10%","10% 103","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","103B","","","10% 103","Opérations de vente et de livraison des œuvres et objets d'art","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","103T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","103B","","","","","",""
"","","","","","","","","","","","","tax","refund","103T","pcg_4455","","","","",""
"vat_out_10_105","320","Operations of lawyers, interpreters, notaries, adouls, bailiffs and veterinarians","10%","10% 105","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","105B","","","10% 105","Opérations des avocats, interprètes, notaires, adoul, huissiers de justice et vétérinaires","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","105T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","105B","","","","","",""
"","","","","","","","","","","","","tax","refund","105T","pcg_4455","","","","",""
"vat_out_10_108","330","Petroleum gas and other gaseous hydrocarbons","10%","10% 108","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","108B","","","10% 108","Gaz de pétrole et les autres hydrocarbures gazeux","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","108T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","108B","","","","","",""
"","","","","","","","","","","","","tax","refund","108T","pcg_4455","","","","",""
"vat_out_10_109","340","Petroleum or shale oils, crude or refined","10%","10% 109","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","109B","","","10% 109","Huiles de pétrole ou de schistes, brutes ou raffinées","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","109T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","109B","","","","","",""
"","","","","","","","","","","","","tax","refund","109T","pcg_4455","","","","",""
"vat_out_10_112","350","Ticket sales operations for museums, cinema and theater","10%","10% 112","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","112B","","","10% 112","Opérations de vente des billets d'entrée aux musées, cinéma et théâtre","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","112T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","112B","","","","","",""
"","","","","","","","","","","","","tax","refund","112T","pcg_4455","","","","",""
"vat_out_10_118","360","Other","10%","10% 118","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","118B","","","10% 118","Autres","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","118T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","118B","","","","","",""
"","","","","","","","","","","","","tax","refund","118T","pcg_4455","","","","",""
"vat_out_10_129","370","Transactions with non-resident taxpayers","10%","10% EX 129","10","percent","sale","tax_group_vat_10","False","on_payment","pcg_44551","base","invoice","129B","","","10% EX 129","Opérations réalisées avec des contribuables non résidents","afpt_imp_exp","vat_out_10_89,vat_out_10_112,vat_out_10_86,vat_out_10_101,vat_out_10_100,vat_out_10_98,vat_out_10_118,vat_out_10_77,vat_out_10_109,vat_out_10_105,vat_out_10_92,vat_out_10_76,vat_out_10_103,vat_out_10_85,vat_out_10_97,vat_out_10_108,vat_out_10_96,vat_out_10_79,vat_out_10_99,vat_out_10_78"
"","","","","","","","","","","","","tax","invoice","129T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","129B","","","","","",""
"","","","","","","","","","","","","tax","refund","129T","pcg_4455","","","","",""
"vat_out_7_106","380","Water delivered to the public distribution networks and sanitation services","7%","7% 106","7","percent","sale","tax_group_vat_7","False","on_payment","pcg_44551","base","invoice","106B","","","7% 106","Eau livrée aux réseaux de distribution publique et les prestations d'assainissement","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","106T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","106B","","","","","",""
"","","","","","","","","","","","","tax","refund","106T","pcg_4455","","","","",""
"vat_out_7_107","390","Rental of water and electricity meters","7%","7% 107","7","percent","sale","tax_group_vat_7","False","on_payment","pcg_44551","base","invoice","107B","","","7% 107","Location de compteurs d'eau et d'électricité","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","107T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","107B","","","","","",""
"","","","","","","","","","","","","tax","refund","107T","pcg_4455","","","","",""
"vat_out_7_110","400","Pharmaceutical products, raw materials and products used in their composition as well as non-returnable packaging of these products and materials","7%","7% 110","7","percent","sale","tax_group_vat_7","False","on_payment","pcg_44551","base","invoice","110B","","","7% 110","Produits pharmaceutiques, matières premières et produits entrant dans leurs compositions ainsi que les emballages non récupérables de ces produits et matières","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","110T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","110B","","","","","",""
"","","","","","","","","","","","","tax","refund","110T","pcg_4455","","","","",""
"vat_out_7_111","410","School supplies, products and materials in their composition","7%","7% 111","7","percent","sale","tax_group_vat_7","False","on_payment","pcg_44551","base","invoice","111B","","","7% 111","Fournitures scolaires, produits et matières entrant dans leur composition","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","111T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","111B","","","","","",""
"","","","","","","","","","","","","tax","refund","111T","pcg_4455","","","","",""
"vat_out_7_113","420","Refined or agglomerated sugar","7%","7% 113","7","percent","sale","tax_group_vat_7","False","on_payment","pcg_44551","base","invoice","113B","","","7% 113","Sucre raffiné ou aggloméré","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","113T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","113B","","","","","",""
"","","","","","","","","","","","","tax","refund","113T","pcg_4455","","","","",""
"vat_out_7_114","430","Canned sardines","7%","7% 114","7","percent","sale","tax_group_vat_7","False","on_payment","pcg_44551","base","invoice","114B","","","7% 114","Conserves de sardines","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","114T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","114B","","","","","",""
"","","","","","","","","","","","","tax","refund","114T","pcg_4455","","","","",""
"vat_out_7_115","440","Milk powder","7%","7% 115","7","percent","sale","tax_group_vat_7","False","on_payment","pcg_44551","base","invoice","115B","","","7% 115","Lait en poudre","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","115T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","115B","","","","","",""
"","","","","","","","","","","","","tax","refund","115T","pcg_4455","","","","",""
"vat_out_7_116","450","Household soap","7%","7% 116","7","percent","sale","tax_group_vat_7","False","on_payment","pcg_44551","base","invoice","116B","","","7% 116","Savon de ménage","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","116T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","116B","","","","","",""
"","","","","","","","","","","","","tax","refund","116T","pcg_4455","","","","",""
"vat_out_7_117","460","Economy car and products and materials used in its in its manufacture","7%","7% 117","7","percent","sale","tax_group_vat_7","False","on_payment","pcg_44551","base","invoice","117B","","","7% 117","Voiture économique et produits et matières entrant dans sa fabrication","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","117T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","117B","","","","","",""
"","","","","","","","","","","","","tax","refund","117T","pcg_4455","","","","",""
"vat_out_7_119","470","Other","7%","7% 119","7","percent","sale","tax_group_vat_7","False","on_payment","pcg_44551","base","invoice","119B","","","7% 119","Autres","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","119T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","119B","","","","","",""
"","","","","","","","","","","","","tax","refund","119T","pcg_4455","","","","",""
"vat_out_7_129","480","Transactions with non-resident taxpayers","7%","7% EX 129","7","percent","sale","tax_group_vat_7","False","on_payment","pcg_44551","base","invoice","129B","","","7% EX 129","Opérations réalisées avec des contribuables non résidents","afpt_imp_exp","vat_out_7_115,vat_out_7_117,vat_out_7_110,vat_out_7_114,vat_out_7_113,vat_out_7_119,vat_out_7_107,vat_out_7_116,vat_out_7_106,vat_out_7_111"
"","","","","","","","","","","","","tax","invoice","129T","pcg_4455","","","","",""
"","","","","","","","","","","","","base","refund","129B","","","","","",""
"","","","","","","","","","","","","tax","refund","129T","pcg_4455","","","","",""
"vat_out_0_20","490","Operations outside the scope of VAT","0%","0% 20","0","percent","sale","tax_group_vat_0","False","","","base","invoice","20","","","0% 20","Opérations situées hors champ d'application de la TVA","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","","","","","","",""
"","","","","","","","","","","","","base","refund","20","","","","","",""
"","","","","","","","","","","","","tax","refund","","","","","","",""
"vat_out_0_30","500","Exempt operations without right of deduction (Article 91 of the CGI)","0%","0% 30","0","percent","sale","tax_group_vat_0","False","","","base","invoice","30","","","0% 30","Opérations exonérées sans droit à déduction (article 91 du CGI)","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","","","","","","",""
"","","","","","","","","","","","","base","refund","30","","","","","",""
"","","","","","","","","","","","","tax","refund","","","","","","",""
"vat_out_0_40","510","Exempt operations with right of deduction (Article 92 of the CGI)","0%","0% 40","0","percent","sale","tax_group_vat_0","False","","","base","invoice","40","","","0% 40","Opérations exonérées avec droit à déduction (article 92 du CGI)","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","","","","","","",""
"","","","","","","","","","","","","base","refund","40","","","","","",""
"","","","","","","","","","","","","tax","refund","","","","","","",""
"vat_out_0_50","520","Operations carried out under suspension of VAT (Article 94 of the CGI)","0%","0% 50","0","percent","sale","tax_group_vat_0","False","","","base","invoice","50","","","0% 50","Opérations réalisées en suspension de la TVA (article 94 du CGI)","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","","","","","","",""
"","","","","","","","","","","","","base","refund","50","","","","","",""
"","","","","","","","","","","","","tax","refund","","","","","","",""
"vat_in_20_146","530","Domestic purchases other than fixed assets","20%","20% 146","20","percent","purchase","tax_group_vat_20","","on_payment","pcg_34554","base","invoice","","","","20% 146","Achats non immobilisés à l'interieur","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","146T","pcg_34552","","","","",""
"","","","","","","","","","","","","base","refund","","","","","","",""
"","","","","","","","","","","","","tax","refund","146T","pcg_34552","","","","",""
"vat_in_20_140","540","Services","20%","20% S 140","20","percent","purchase","tax_group_vat_20","","on_payment","pcg_34554","base","invoice","","","","20% S 140","Prestations de services","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","140T","pcg_34552","","","","",""
"","","","","","","","","","","","","base","refund","","","","","","",""
"","","","","","","","","","","","","tax","refund","140T","pcg_34552","","","","",""
"vat_in_20_155","550","Contract work","20%","20% S 155","20","percent","purchase","tax_group_vat_20","False","on_payment","pcg_34554","base","invoice","","","","20% S 155","Travaux à façon","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","155T","pcg_34552","","","","",""
"","","","","","","","","","","","","base","refund","","","","","","",""
"","","","","","","","","","","","","tax","refund","155T","pcg_34552","","","","",""
"vat_in_20_156","560","Subcontracting (real estate work)","20%","20% S 156","20","percent","purchase","tax_group_vat_20","False","on_payment","pcg_34554","base","invoice","","","","20% S 156","Sous–traitance (travaux immobiliers)","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","156T","pcg_34552","","","","",""
"","","","","","","","","","","","","base","refund","","","","","","",""
"","","","","","","","","","","","","tax","refund","156T","pcg_34552","","","","",""
"vat_in_20_145","570","Import purchases other than fixed assets","20%","20% EX 145","20","percent","purchase","tax_group_vat_20","","on_payment","pcg_34554","base","invoice","129Brc","","","20% EX 145","Achats non immobilisés à l'importation","afpt_imp_exp","vat_in_20_146"
"","","","","","","","","","","","","tax","invoice","145T","pcg_34552","","","","",""
"","","","","","","","","","","","","tax","invoice","129T","pcg_4455","-100","","","",""
"","","","","","","","","","","","","base","refund","129Brc","","","","","",""
"","","","","","","","","","","","","tax","refund","145T","pcg_34552","","","","",""
"","","","","","","","","","","","","tax","refund","129T","pcg_4455","-100","","","",""
"vat_in_20_163","580","Domestic purchases of fixed assets","20%","20% IG 163","20","percent","purchase","tax_group_vat_20","False","on_payment","pcg_34553","base","invoice","","","","20% IG 163","Achats d'immobilisations à l'interieur","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","163T","pcg_34551","","","","",""
"","","","","","","","","","","","","base","refund","","","","","","",""
"","","","","","","","","","","","","tax","refund","163T","pcg_34551","","","","",""
"vat_in_20_162","590","Import purchases of fixed assets","20%","20% EX IG 162","20","percent","purchase","tax_group_vat_20","False","on_payment","pcg_34553","base","invoice","129Brc","","","20% EX IG 162","Achats d'immobilisations à l'importation","afpt_imp_exp","vat_in_20_163"
"","","","","","","","","","","","","tax","invoice","162T","pcg_34551","","","","",""
"","","","","","","","","","","","","tax","invoice","129T","pcg_4455","-100","","","",""
"","","","","","","","","","","","","base","refund","129Brc","","","","","",""
"","","","","","","","","","","","","tax","refund","162T","pcg_34551","","","","",""
"","","","","","","","","","","","","tax","refund","129T","pcg_4455","-100","","","",""
"vat_in_20_164","600","Self-supply other than constructions","20%","20% IG 164","20","percent","purchase","tax_group_vat_20","False","on_payment","pcg_34553","base","invoice","","","","20% IG 164","Livraisons à soi-même autre que les constructions","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","164T","pcg_34551","","","","",""
"","","","","","","","","","","","","base","refund","","","","","","",""
"","","","","","","","","","","","","tax","refund","164T","pcg_34551","","","","",""
"vat_in_20_165","610","Facilities and installations","20%","20% IG 165","20","percent","purchase","tax_group_vat_20","False","on_payment","pcg_34553","base","invoice","","","","20% IG 165","Installations et poses","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","165T","pcg_34551","","","","",""
"","","","","","","","","","","","","base","refund","","","","","","",""
"","","","","","","","","","","","","tax","refund","165T","pcg_34551","","","","",""
"vat_in_20_166","620","Constructions","20%","20% IG 166","20","percent","purchase","tax_group_vat_20","False","on_payment","pcg_34553","base","invoice","","","","20% IG 166","Constructions","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","166T","pcg_34551","","","","",""
"","","","","","","","","","","","","base","refund","","","","","","",""
"","","","","","","","","","","","","tax","refund","166T","pcg_34551","","","","",""
"vat_in_20_167","630","Self-supply of constructions","20%","20% IG 167","20","percent","purchase","tax_group_vat_20","False","on_payment","pcg_34553","base","invoice","","","","20% IG 167","Livraison à soi-même de constructions","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","167T","pcg_34551","","","","",""
"","","","","","","","","","","","","base","refund","","","","","","",""
"","","","","","","","","","","","","tax","refund","167T","pcg_34551","","","","",""
"vat_in_14_148","640","Domestic purchases other than fixed assets","14%","14% 148","14","percent","purchase","tax_group_vat_14","","on_payment","pcg_34554","base","invoice","","","","14% 148","Achats non immobilisés à l'interieur","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","148T","pcg_34552","","","","",""
"","","","","","","","","","","","","base","refund","","","","","","",""
"","","","","","","","","","","","","tax","refund","148T","pcg_34552","","","","",""
"vat_in_14_141","650","Transportation","14%","14% S 141","14","percent","purchase","tax_group_vat_14","False","on_payment","pcg_34554","base","invoice","","","","14% S 141","Transport","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","141T","pcg_34552","","","","",""
"","","","","","","","","","","","","base","refund","","","","","","",""
"","","","","","","","","","","","","tax","refund","141T","pcg_34552","","","","",""
"vat_in_14_147","660","Import purchases other than fixed assets","14%","14% EX 147","14","percent","purchase","tax_group_vat_14","False","on_payment","pcg_34554","base","invoice","129Brc","","","14% EX 147","Achats non immobilisés à l'importation","afpt_imp_exp","vat_in_14_148"
"","","","","","","","","","","","","tax","invoice","147T","pcg_34552","","","","",""
"","","","","","","","","","","","","tax","invoice","129T","pcg_4455","-100","","","",""
"","","","","","","","","","","","","base","refund","129Brc","","","","","",""
"","","","","","","","","","","","","tax","refund","147T","pcg_34552","","","","",""
"","","","","","","","","","","","","tax","refund","129T","pcg_4455","-100","","","",""
"vat_in_14_168","670","Other fixed assets","14%","14% IG 168","14","percent","purchase","tax_group_vat_14","False","on_payment","pcg_34553","base","invoice","","","","14% IG 168","Autres immobilisations","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","168T","pcg_34551","","","","",""
"","","","","","","","","","","","","base","refund","","","","","","",""
"","","","","","","","","","","","","tax","refund","168T","pcg_34551","","","","",""
"vat_in_10_150","680","Domestic purchases other than fixed assets","10%","10% 150","10","percent","purchase","tax_group_vat_10","","on_payment","pcg_34554","base","invoice","","","","10% 150","Achats non immobilisés à l'interieur","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","150T","pcg_34552","","","","",""
"","","","","","","","","","","","","base","refund","","","","","","",""
"","","","","","","","","","","","","tax","refund","150T","pcg_34552","","","","",""
"vat_in_10_142","690","Banking operation","10%","10% S 142","10","percent","purchase","tax_group_vat_10","False","on_payment","pcg_34554","base","invoice","","","","10% S 142","Opération de banque","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","142T","pcg_34552","","","","",""
"","","","","","","","","","","","","base","refund","","","","","","",""
"","","","","","","","","","","","","tax","refund","142T","pcg_34552","","","","",""
"vat_in_10_143","700","Hotels for travelers, and all real estate for tourism purposes","10%","10% S 143","10","percent","purchase","tax_group_vat_10","False","on_payment","pcg_34554","base","invoice","","","","10% S 143","Hôtels de voyageurs, et ensemble immobilier à destination touristique","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","143T","pcg_34552","","","","",""
"","","","","","","","","","","","","base","refund","","","","","","",""
"","","","","","","","","","","","","tax","refund","143T","pcg_34552","","","","",""
"vat_in_10_144","710","Operations performed by lawyers, interpreters, notaries, adouls, bailiffs and veterinarians","10%","10% S 144","10","percent","purchase","tax_group_vat_10","False","on_payment","pcg_34554","base","invoice","","","","10% S 144","Opérations réalisées par les avocats, interprètes, notaires, adoul, huissiers de justice et vétérinaires","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","144T","pcg_34552","","","","",""
"","","","","","","","","","","","","base","refund","","","","","","",""
"","","","","","","","","","","","","tax","refund","144T","pcg_34552","","","","",""
"vat_in_10_153","720","Other services","10%","10% S 153","10","percent","purchase","tax_group_vat_10","False","on_payment","pcg_34554","base","invoice","","","","10% S 153","Autres prestations de services","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","153T","pcg_34552","","","","",""
"","","","","","","","","","","","","base","refund","","","","","","",""
"","","","","","","","","","","","","tax","refund","153T","pcg_34552","","","","",""
"vat_in_10_149","730","Import purchases other than fixed assets","10%","10% EX 149","10","percent","purchase","tax_group_vat_10","False","on_payment","pcg_34554","base","invoice","129Brc","","","10% EX 149","Achats non immobilisés à l'importation","afpt_imp_exp","vat_in_10_150"
"","","","","","","","","","","","","tax","invoice","149T","pcg_34552","","","","",""
"","","","","","","","","","","","","tax","invoice","129T","pcg_4455","-100","","","",""
"","","","","","","","","","","","","base","refund","129Brc","","","","","",""
"","","","","","","","","","","","","tax","refund","149T","pcg_34552","","","","",""
"","","","","","","","","","","","","tax","refund","129T","pcg_4455","-100","","","",""
"vat_in_10_160","740","Other fixed assets","10%","10% IG 160","10","percent","purchase","tax_group_vat_10","False","on_payment","pcg_34553","base","invoice","","","","10% IG 160","Autres immobilisations","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","160T","pcg_34551","","","","",""
"","","","","","","","","","","","","base","refund","","","","","","",""
"","","","","","","","","","","","","tax","refund","160T","pcg_34551","","","","",""
"vat_in_7_152","750","Domestic purchases other than fixed assets","7%","7% 152","7","percent","purchase","tax_group_vat_7","","on_payment","pcg_34554","base","invoice","","","","7% 152","Achats non immobilisés à l'interieur","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","152T","pcg_34552","","","","",""
"","","","","","","","","","","","","base","refund","","","","","","",""
"","","","","","","","","","","","","tax","refund","152T","pcg_34552","","","","",""
"vat_in_7_151","760","Import purchases other than fixed assets","7%","7% EX 151","7","percent","purchase","tax_group_vat_7","False","on_payment","pcg_34554","base","invoice","129Brc","","","7% EX 151","Achats non immobilisés à l'importation","afpt_imp_exp","vat_in_7_152"
"","","","","","","","","","","","","tax","invoice","151T","pcg_34552","","","","",""
"","","","","","","","","","","","","tax","invoice","129T","pcg_4455","-100","","","",""
"","","","","","","","","","","","","base","refund","129Brc","","","","","",""
"","","","","","","","","","","","","tax","refund","151T","pcg_34552","","","","",""
"","","","","","","","","","","","","tax","refund","129T","pcg_4455","-100","","","",""
"vat_in_7_169","770","Other fixed assets","7%","7% IG 169","7","percent","purchase","tax_group_vat_7","False","on_payment","pcg_34553","base","invoice","","","","7% IG 169","Autres immobilisations","afpt_morocco",""
"","","","","","","","","","","","","tax","invoice","169T","pcg_34551","","","","",""
"","","","","","","","","","","","","base","refund","","","","","","",""
"","","","","","","","","","","","","tax","refund","169T","pcg_34551","","","","",""
1 id sequence description invoice_label name amount amount_type type_tax_use tax_group_id active tax_exigibility cash_basis_transition_account_id repartition_line_ids/repartition_type repartition_line_ids/document_type repartition_line_ids/tag_ids repartition_line_ids/account_id repartition_line_ids/factor_percent name@fr invoice_label@fr fiscal_position_ids original_tax_ids
2 vat_out_20_80 10 Production and distribution operations 20% 20% 80 20 percent sale tax_group_vat_20 on_payment pcg_44551 base invoice 80B 20% 80 Opérations de production et de distribution afpt_morocco
3 tax invoice 80T pcg_4455
4 base refund 80B
5 tax refund 80T pcg_4455
6 vat_out_20_81 20 Services 20% 20% 81 20 percent sale tax_group_vat_20 on_payment pcg_44551 base invoice 81B 20% 81 Prestations de services afpt_morocco
7 tax invoice 81T pcg_4455
8 base refund 81B
9 tax refund 81T pcg_4455
10 vat_out_20_82 30 Liberal professions referred to in Article 89-I-12°-(b) of the CGI 20% 20% 82 20 percent sale tax_group_vat_20 False on_payment pcg_44551 base invoice 82B 20% 82 Professions libérales visées à l'article 89-I-12°-(b) du CGI afpt_morocco
11 tax invoice 82T pcg_4455
12 base refund 82B
13 tax refund 82T pcg_4455
14 vat_out_20_83 40 Leasing operations 20% 20% 83 20 percent sale tax_group_vat_20 False on_payment pcg_44551 base invoice 83B 20% 83 Opérations de crédit-bail afpt_morocco
15 tax invoice 83T pcg_4455
16 base refund 83B
17 tax refund 83T pcg_4455
18 vat_out_20_87 50 Operations of real estate works companies 20% 20% 87 20 percent sale tax_group_vat_20 False on_payment pcg_44551 base invoice 87B 20% 87 Opérations d'entreprises de travaux immobiliers afpt_morocco
19 tax invoice 87T pcg_4455
20 base refund 87B
21 tax refund 87T pcg_4455
22 vat_out_20_93 60 Sales and delivery of used movable property 20% 20% 93 20 percent sale tax_group_vat_20 False on_payment pcg_44551 base invoice 93B 20% 93 Opérations de vente et de livraison de biens meubles d'occasion afpt_morocco
23 tax invoice 93T pcg_4455
24 base refund 93B
25 tax refund 93T pcg_4455
26 vat_out_20_94 70 Self-supply of constructions 20% 20% 94 20 percent sale tax_group_vat_20 False on_payment pcg_44551 base invoice 94B 20% 94 Opérations de livraison à soi-même de constructions afpt_morocco
27 tax invoice 94T pcg_4455
28 base refund 94B
29 tax refund 94T pcg_4455
30 vat_out_20_95 80 Margin regime referred to in Articles 125 bis and 125 quater of the CGI 20% 20% 95 20 percent sale tax_group_vat_20 False on_payment pcg_44551 base invoice 95B 20% 95 Régime de marge visé aux articles 125 bis et 125 quater du CGI afpt_morocco
31 tax invoice 95T pcg_4455
32 base refund 95B
33 tax refund 95T pcg_4455
34 vat_out_20_102 90 Other 20% 20% 102 20 percent sale tax_group_vat_20 on_payment pcg_44551 base invoice 102B 20% 102 Autres afpt_morocco
35 tax invoice 102T pcg_4455
36 base refund 102B
37 tax refund 102T pcg_4455
38 vat_out_20_129 100 Transactions with non-resident taxpayers 20% 20% EX 129 20 percent sale tax_group_vat_20 on_payment pcg_44551 base invoice 129B 20% EX 129 Opérations réalisées avec des contribuables non résidents afpt_imp_exp vat_out_20_81,vat_out_20_93,vat_out_20_87,vat_out_20_83,vat_out_20_80,vat_out_20_82,vat_out_20_102,vat_out_20_95,vat_out_20_94
39 tax invoice 129T pcg_4455
40 base refund 129B
41 tax refund 129T pcg_4455
42 vat_out_14_84 110 Butter, excluding home-made butter referred to in Article 91 (I-A. 2°) 14% 14% 84 14 percent sale tax_group_vat_14 False on_payment pcg_44551 base invoice 84B 14% 84 Beurre, à l'exclusion du beurre de fabrication artisanale visé à l'article 91 (I-A. 2°) afpt_morocco
43 tax invoice 84T pcg_4455
44 base refund 84B
45 tax refund 84T pcg_4455
46 vat_out_14_88 120 Passenger and freight transport operations, excluding rail transport 14% 14% 88 14 percent sale tax_group_vat_14 False on_payment pcg_44551 base invoice 88B 14% 88 Opérations de transport de voyageurs et de marchandises, à l'exclusion du transport ferroviaire afpt_morocco
47 tax invoice 88T pcg_4455
48 base refund 88B
49 tax refund 88T pcg_4455
50 vat_out_14_90 130 Electrical energy 14% 14% 90 14 percent sale tax_group_vat_14 False on_payment pcg_44551 base invoice 90B 14% 90 Énergie électrique afpt_morocco
51 tax invoice 90T pcg_4455
52 base refund 90B
53 tax refund 90T pcg_4455
54 vat_out_14_104 140 Other 14% 14% 104 14 percent sale tax_group_vat_14 False on_payment pcg_44551 base invoice 104B 14% 104 Autres afpt_morocco
55 tax invoice 104T pcg_4455
56 base refund 104B
57 tax refund 104T pcg_4455
58 vat_out_14_91 150 Services rendered by any soliciting agent or insurance broker in respect of contracts brought by him to an insurance company 14% 14% 91 14 percent sale tax_group_vat_14 False on_payment pcg_44551 base invoice 91B 14% 91 Prestations de services rendues par tout agentdémarcheur ou courtier d'assurances à raison des contrats apportés par lui à une entreprise d'assurances afpt_morocco
59 tax invoice 91T pcg_4455
60 base refund 91B
61 tax refund 91T pcg_4455
62 vat_out_14_129 160 Transactions with non-resident taxpayers 14% 14% EX 129 14 percent sale tax_group_vat_14 False on_payment pcg_44551 base invoice 129B 14% EX 129 Opérations réalisées avec des contribuables non résidents afpt_imp_exp vat_out_14_84,vat_out_14_90,vat_out_14_88,vat_out_14_104,vat_out_14_91
63 tax invoice 129T pcg_4455
64 base refund 129B
65 tax refund 129T pcg_4455
66 vat_out_10_76 170 Photovoltaic panels 10% 10% 76 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 76B 10% 76 Panneaux photovoltaïques afpt_morocco
67 tax invoice 76T pcg_4455
68 base refund 76B
69 tax refund 76T pcg_4455
70 vat_out_10_77 180 Solar water heaters 10% 10% 77 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 77B 10% 77 Chauffe-eaux solaires afpt_morocco
71 tax invoice 77T pcg_4455
72 base refund 77B
73 tax refund 77T pcg_4455
74 vat_out_10_78 190 Feed for livestock and farmyard animals as well as oil cakes used in their manufacture, excluding other simple feed 10% 10% 78 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 78B 10% 78 Aliments destinés à l'alimentation du bétail et des animaux de basse-cour ainsi que les tourteaux servant à leur fabrication à l'exclusion des autres aliments simples afpt_morocco
75 tax invoice 78T pcg_4455
76 base refund 78B
77 tax refund 78T pcg_4455
78 vat_out_10_79 200 Equipment for exclusive agricultural use 10% 10% 79 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 79B 10% 79 Équipements à usage exclusivement agricole afpt_morocco
79 tax invoice 79T pcg_4455
80 base refund 79B
81 tax refund 79T pcg_4455
82 vat_out_10_85 210 Wood in logs, debarked or simply squared, cork in its natural state, firewood in bundles or sawn to short lengths and charcoal 10% 10% 85 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 85B 10% 85 Bois en grumes, écorcés ou simplement équarris, le liège à l'état naturel, les bois de feu en fagots ou sciés à petite longueur et le charbon de bois afpt_morocco
83 tax invoice 85T pcg_4455
84 base refund 85B
85 tax refund 85T pcg_4455
86 vat_out_10_86 220 Fishing gear and nets for professional marine fishermen 10% 10% 86 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 86B 10% 86 Engins et filets de pêche destinés aux professionnels de la pêche maritime afpt_morocco
87 tax invoice 86T pcg_4455
88 base refund 86B
89 tax refund 86T pcg_4455
90 vat_out_10_89 230 Accommodation and catering operations as well as services provided by cafes 10% 10% 89 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 89B 10% 89 Opérations d'hébergement et de restauration ainsi que les prestations fournies par les cafés afpt_morocco
91 tax invoice 89T pcg_4455
92 base refund 89B
93 tax refund 89T pcg_4455
94 vat_out_10_92 240 Rental operations of buildings used as hotels 10% 10% 92 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 92B 10% 92 Opérations de location d'immeubles à usage d'hôtels afpt_morocco
95 tax invoice 92T pcg_4455
96 base refund 92B
97 tax refund 92T pcg_4455
98 vat_out_10_96 250 Cooking salt (rock or sea salt) 10% 10% 96 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 96B 10% 96 Sel de cuisine (gemme ou marin) afpt_morocco
99 tax invoice 96T pcg_4455
100 base refund 96B
101 tax refund 96T pcg_4455
102 vat_out_10_97 260 Milled rice and pasta 10% 10% 97 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 97B 10% 97 Riz usiné et les pâtes alimentaires afpt_morocco
103 tax invoice 97T pcg_4455
104 base refund 97B
105 tax refund 97T pcg_4455
106 vat_out_10_98 270 Food fluid oils excluding palm oil 10% 10% 98 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 98B 10% 98 Huiles fluides alimentaires à l'exclusion de l'huile de palme afpt_morocco
107 tax invoice 98T pcg_4455
108 base refund 98B
109 tax refund 98T pcg_4455
110 vat_out_10_99 280 Securities transactions 10% 10% 99 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 99B 10% 99 Transactions relatives aux valeurs mobilières afpt_morocco
111 tax invoice 99T pcg_4455
112 base refund 99B
113 tax refund 99T pcg_4455
114 vat_out_10_100 290 Banking and credit transactions and exchange commissions 10% 10% 100 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 100B 10% 100 Opérations de banque et de crédit et les commissions de change afpt_morocco
115 tax invoice 100T pcg_4455
116 base refund 100B
117 tax refund 100T pcg_4455
118 vat_out_10_101 300 Transactions involving shares and units shares 10% 10% 101 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 101B 10% 101 Transactions portant sur les actions et les parts sociales afpt_morocco
119 tax invoice 101T pcg_4455
120 base refund 101B
121 tax refund 101T pcg_4455
122 vat_out_10_103 310 Operations of sale and delivery of works and objects of art 10% 10% 103 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 103B 10% 103 Opérations de vente et de livraison des œuvres et objets d'art afpt_morocco
123 tax invoice 103T pcg_4455
124 base refund 103B
125 tax refund 103T pcg_4455
126 vat_out_10_105 320 Operations of lawyers, interpreters, notaries, adouls, bailiffs and veterinarians 10% 10% 105 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 105B 10% 105 Opérations des avocats, interprètes, notaires, adoul, huissiers de justice et vétérinaires afpt_morocco
127 tax invoice 105T pcg_4455
128 base refund 105B
129 tax refund 105T pcg_4455
130 vat_out_10_108 330 Petroleum gas and other gaseous hydrocarbons 10% 10% 108 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 108B 10% 108 Gaz de pétrole et les autres hydrocarbures gazeux afpt_morocco
131 tax invoice 108T pcg_4455
132 base refund 108B
133 tax refund 108T pcg_4455
134 vat_out_10_109 340 Petroleum or shale oils, crude or refined 10% 10% 109 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 109B 10% 109 Huiles de pétrole ou de schistes, brutes ou raffinées afpt_morocco
135 tax invoice 109T pcg_4455
136 base refund 109B
137 tax refund 109T pcg_4455
138 vat_out_10_112 350 Ticket sales operations for museums, cinema and theater 10% 10% 112 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 112B 10% 112 Opérations de vente des billets d'entrée aux musées, cinéma et théâtre afpt_morocco
139 tax invoice 112T pcg_4455
140 base refund 112B
141 tax refund 112T pcg_4455
142 vat_out_10_118 360 Other 10% 10% 118 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 118B 10% 118 Autres afpt_morocco
143 tax invoice 118T pcg_4455
144 base refund 118B
145 tax refund 118T pcg_4455
146 vat_out_10_129 370 Transactions with non-resident taxpayers 10% 10% EX 129 10 percent sale tax_group_vat_10 False on_payment pcg_44551 base invoice 129B 10% EX 129 Opérations réalisées avec des contribuables non résidents afpt_imp_exp vat_out_10_89,vat_out_10_112,vat_out_10_86,vat_out_10_101,vat_out_10_100,vat_out_10_98,vat_out_10_118,vat_out_10_77,vat_out_10_109,vat_out_10_105,vat_out_10_92,vat_out_10_76,vat_out_10_103,vat_out_10_85,vat_out_10_97,vat_out_10_108,vat_out_10_96,vat_out_10_79,vat_out_10_99,vat_out_10_78
147 tax invoice 129T pcg_4455
148 base refund 129B
149 tax refund 129T pcg_4455
150 vat_out_7_106 380 Water delivered to the public distribution networks and sanitation services 7% 7% 106 7 percent sale tax_group_vat_7 False on_payment pcg_44551 base invoice 106B 7% 106 Eau livrée aux réseaux de distribution publique et les prestations d'assainissement afpt_morocco
151 tax invoice 106T pcg_4455
152 base refund 106B
153 tax refund 106T pcg_4455
154 vat_out_7_107 390 Rental of water and electricity meters 7% 7% 107 7 percent sale tax_group_vat_7 False on_payment pcg_44551 base invoice 107B 7% 107 Location de compteurs d'eau et d'électricité afpt_morocco
155 tax invoice 107T pcg_4455
156 base refund 107B
157 tax refund 107T pcg_4455
158 vat_out_7_110 400 Pharmaceutical products, raw materials and products used in their composition as well as non-returnable packaging of these products and materials 7% 7% 110 7 percent sale tax_group_vat_7 False on_payment pcg_44551 base invoice 110B 7% 110 Produits pharmaceutiques, matières premières et produits entrant dans leurs compositions ainsi que les emballages non récupérables de ces produits et matières afpt_morocco
159 tax invoice 110T pcg_4455
160 base refund 110B
161 tax refund 110T pcg_4455
162 vat_out_7_111 410 School supplies, products and materials in their composition 7% 7% 111 7 percent sale tax_group_vat_7 False on_payment pcg_44551 base invoice 111B 7% 111 Fournitures scolaires, produits et matières entrant dans leur composition afpt_morocco
163 tax invoice 111T pcg_4455
164 base refund 111B
165 tax refund 111T pcg_4455
166 vat_out_7_113 420 Refined or agglomerated sugar 7% 7% 113 7 percent sale tax_group_vat_7 False on_payment pcg_44551 base invoice 113B 7% 113 Sucre raffiné ou aggloméré afpt_morocco
167 tax invoice 113T pcg_4455
168 base refund 113B
169 tax refund 113T pcg_4455
170 vat_out_7_114 430 Canned sardines 7% 7% 114 7 percent sale tax_group_vat_7 False on_payment pcg_44551 base invoice 114B 7% 114 Conserves de sardines afpt_morocco
171 tax invoice 114T pcg_4455
172 base refund 114B
173 tax refund 114T pcg_4455
174 vat_out_7_115 440 Milk powder 7% 7% 115 7 percent sale tax_group_vat_7 False on_payment pcg_44551 base invoice 115B 7% 115 Lait en poudre afpt_morocco
175 tax invoice 115T pcg_4455
176 base refund 115B
177 tax refund 115T pcg_4455
178 vat_out_7_116 450 Household soap 7% 7% 116 7 percent sale tax_group_vat_7 False on_payment pcg_44551 base invoice 116B 7% 116 Savon de ménage afpt_morocco
179 tax invoice 116T pcg_4455
180 base refund 116B
181 tax refund 116T pcg_4455
182 vat_out_7_117 460 Economy car and products and materials used in its in its manufacture 7% 7% 117 7 percent sale tax_group_vat_7 False on_payment pcg_44551 base invoice 117B 7% 117 Voiture économique et produits et matières entrant dans sa fabrication afpt_morocco
183 tax invoice 117T pcg_4455
184 base refund 117B
185 tax refund 117T pcg_4455
186 vat_out_7_119 470 Other 7% 7% 119 7 percent sale tax_group_vat_7 False on_payment pcg_44551 base invoice 119B 7% 119 Autres afpt_morocco
187 tax invoice 119T pcg_4455
188 base refund 119B
189 tax refund 119T pcg_4455
190 vat_out_7_129 480 Transactions with non-resident taxpayers 7% 7% EX 129 7 percent sale tax_group_vat_7 False on_payment pcg_44551 base invoice 129B 7% EX 129 Opérations réalisées avec des contribuables non résidents afpt_imp_exp vat_out_7_115,vat_out_7_117,vat_out_7_110,vat_out_7_114,vat_out_7_113,vat_out_7_119,vat_out_7_107,vat_out_7_116,vat_out_7_106,vat_out_7_111
191 tax invoice 129T pcg_4455
192 base refund 129B
193 tax refund 129T pcg_4455
194 vat_out_0_20 490 Operations outside the scope of VAT 0% 0% 20 0 percent sale tax_group_vat_0 False base invoice 20 0% 20 Opérations situées hors champ d'application de la TVA afpt_morocco
195 tax invoice
196 base refund 20
197 tax refund
198 vat_out_0_30 500 Exempt operations without right of deduction (Article 91 of the CGI) 0% 0% 30 0 percent sale tax_group_vat_0 False base invoice 30 0% 30 Opérations exonérées sans droit à déduction (article 91 du CGI) afpt_morocco
199 tax invoice
200 base refund 30
201 tax refund
202 vat_out_0_40 510 Exempt operations with right of deduction (Article 92 of the CGI) 0% 0% 40 0 percent sale tax_group_vat_0 False base invoice 40 0% 40 Opérations exonérées avec droit à déduction (article 92 du CGI) afpt_morocco
203 tax invoice
204 base refund 40
205 tax refund
206 vat_out_0_50 520 Operations carried out under suspension of VAT (Article 94 of the CGI) 0% 0% 50 0 percent sale tax_group_vat_0 False base invoice 50 0% 50 Opérations réalisées en suspension de la TVA (article 94 du CGI) afpt_morocco
207 tax invoice
208 base refund 50
209 tax refund
210 vat_in_20_146 530 Domestic purchases other than fixed assets 20% 20% 146 20 percent purchase tax_group_vat_20 on_payment pcg_34554 base invoice 20% 146 Achats non immobilisés à l'interieur afpt_morocco
211 tax invoice 146T pcg_34552
212 base refund
213 tax refund 146T pcg_34552
214 vat_in_20_140 540 Services 20% 20% S 140 20 percent purchase tax_group_vat_20 on_payment pcg_34554 base invoice 20% S 140 Prestations de services afpt_morocco
215 tax invoice 140T pcg_34552
216 base refund
217 tax refund 140T pcg_34552
218 vat_in_20_155 550 Contract work 20% 20% S 155 20 percent purchase tax_group_vat_20 False on_payment pcg_34554 base invoice 20% S 155 Travaux à façon afpt_morocco
219 tax invoice 155T pcg_34552
220 base refund
221 tax refund 155T pcg_34552
222 vat_in_20_156 560 Subcontracting (real estate work) 20% 20% S 156 20 percent purchase tax_group_vat_20 False on_payment pcg_34554 base invoice 20% S 156 Sous–traitance (travaux immobiliers) afpt_morocco
223 tax invoice 156T pcg_34552
224 base refund
225 tax refund 156T pcg_34552
226 vat_in_20_145 570 Import purchases other than fixed assets 20% 20% EX 145 20 percent purchase tax_group_vat_20 on_payment pcg_34554 base invoice 129Brc 20% EX 145 Achats non immobilisés à l'importation afpt_imp_exp vat_in_20_146
227 tax invoice 145T pcg_34552
228 tax invoice 129T pcg_4455 -100
229 base refund 129Brc
230 tax refund 145T pcg_34552
231 tax refund 129T pcg_4455 -100
232 vat_in_20_163 580 Domestic purchases of fixed assets 20% 20% IG 163 20 percent purchase tax_group_vat_20 False on_payment pcg_34553 base invoice 20% IG 163 Achats d'immobilisations à l'interieur afpt_morocco
233 tax invoice 163T pcg_34551
234 base refund
235 tax refund 163T pcg_34551
236 vat_in_20_162 590 Import purchases of fixed assets 20% 20% EX IG 162 20 percent purchase tax_group_vat_20 False on_payment pcg_34553 base invoice 129Brc 20% EX IG 162 Achats d'immobilisations à l'importation afpt_imp_exp vat_in_20_163
237 tax invoice 162T pcg_34551
238 tax invoice 129T pcg_4455 -100
239 base refund 129Brc
240 tax refund 162T pcg_34551
241 tax refund 129T pcg_4455 -100
242 vat_in_20_164 600 Self-supply other than constructions 20% 20% IG 164 20 percent purchase tax_group_vat_20 False on_payment pcg_34553 base invoice 20% IG 164 Livraisons à soi-même autre que les constructions afpt_morocco
243 tax invoice 164T pcg_34551
244 base refund
245 tax refund 164T pcg_34551
246 vat_in_20_165 610 Facilities and installations 20% 20% IG 165 20 percent purchase tax_group_vat_20 False on_payment pcg_34553 base invoice 20% IG 165 Installations et poses afpt_morocco
247 tax invoice 165T pcg_34551
248 base refund
249 tax refund 165T pcg_34551
250 vat_in_20_166 620 Constructions 20% 20% IG 166 20 percent purchase tax_group_vat_20 False on_payment pcg_34553 base invoice 20% IG 166 Constructions afpt_morocco
251 tax invoice 166T pcg_34551
252 base refund
253 tax refund 166T pcg_34551
254 vat_in_20_167 630 Self-supply of constructions 20% 20% IG 167 20 percent purchase tax_group_vat_20 False on_payment pcg_34553 base invoice 20% IG 167 Livraison à soi-même de constructions afpt_morocco
255 tax invoice 167T pcg_34551
256 base refund
257 tax refund 167T pcg_34551
258 vat_in_14_148 640 Domestic purchases other than fixed assets 14% 14% 148 14 percent purchase tax_group_vat_14 on_payment pcg_34554 base invoice 14% 148 Achats non immobilisés à l'interieur afpt_morocco
259 tax invoice 148T pcg_34552
260 base refund
261 tax refund 148T pcg_34552
262 vat_in_14_141 650 Transportation 14% 14% S 141 14 percent purchase tax_group_vat_14 False on_payment pcg_34554 base invoice 14% S 141 Transport afpt_morocco
263 tax invoice 141T pcg_34552
264 base refund
265 tax refund 141T pcg_34552
266 vat_in_14_147 660 Import purchases other than fixed assets 14% 14% EX 147 14 percent purchase tax_group_vat_14 False on_payment pcg_34554 base invoice 129Brc 14% EX 147 Achats non immobilisés à l'importation afpt_imp_exp vat_in_14_148
267 tax invoice 147T pcg_34552
268 tax invoice 129T pcg_4455 -100
269 base refund 129Brc
270 tax refund 147T pcg_34552
271 tax refund 129T pcg_4455 -100
272 vat_in_14_168 670 Other fixed assets 14% 14% IG 168 14 percent purchase tax_group_vat_14 False on_payment pcg_34553 base invoice 14% IG 168 Autres immobilisations afpt_morocco
273 tax invoice 168T pcg_34551
274 base refund
275 tax refund 168T pcg_34551
276 vat_in_10_150 680 Domestic purchases other than fixed assets 10% 10% 150 10 percent purchase tax_group_vat_10 on_payment pcg_34554 base invoice 10% 150 Achats non immobilisés à l'interieur afpt_morocco
277 tax invoice 150T pcg_34552
278 base refund
279 tax refund 150T pcg_34552
280 vat_in_10_142 690 Banking operation 10% 10% S 142 10 percent purchase tax_group_vat_10 False on_payment pcg_34554 base invoice 10% S 142 Opération de banque afpt_morocco
281 tax invoice 142T pcg_34552
282 base refund
283 tax refund 142T pcg_34552
284 vat_in_10_143 700 Hotels for travelers, and all real estate for tourism purposes 10% 10% S 143 10 percent purchase tax_group_vat_10 False on_payment pcg_34554 base invoice 10% S 143 Hôtels de voyageurs, et ensemble immobilier à destination touristique afpt_morocco
285 tax invoice 143T pcg_34552
286 base refund
287 tax refund 143T pcg_34552
288 vat_in_10_144 710 Operations performed by lawyers, interpreters, notaries, adouls, bailiffs and veterinarians 10% 10% S 144 10 percent purchase tax_group_vat_10 False on_payment pcg_34554 base invoice 10% S 144 Opérations réalisées par les avocats, interprètes, notaires, adoul, huissiers de justice et vétérinaires afpt_morocco
289 tax invoice 144T pcg_34552
290 base refund
291 tax refund 144T pcg_34552
292 vat_in_10_153 720 Other services 10% 10% S 153 10 percent purchase tax_group_vat_10 False on_payment pcg_34554 base invoice 10% S 153 Autres prestations de services afpt_morocco
293 tax invoice 153T pcg_34552
294 base refund
295 tax refund 153T pcg_34552
296 vat_in_10_149 730 Import purchases other than fixed assets 10% 10% EX 149 10 percent purchase tax_group_vat_10 False on_payment pcg_34554 base invoice 129Brc 10% EX 149 Achats non immobilisés à l'importation afpt_imp_exp vat_in_10_150
297 tax invoice 149T pcg_34552
298 tax invoice 129T pcg_4455 -100
299 base refund 129Brc
300 tax refund 149T pcg_34552
301 tax refund 129T pcg_4455 -100
302 vat_in_10_160 740 Other fixed assets 10% 10% IG 160 10 percent purchase tax_group_vat_10 False on_payment pcg_34553 base invoice 10% IG 160 Autres immobilisations afpt_morocco
303 tax invoice 160T pcg_34551
304 base refund
305 tax refund 160T pcg_34551
306 vat_in_7_152 750 Domestic purchases other than fixed assets 7% 7% 152 7 percent purchase tax_group_vat_7 on_payment pcg_34554 base invoice 7% 152 Achats non immobilisés à l'interieur afpt_morocco
307 tax invoice 152T pcg_34552
308 base refund
309 tax refund 152T pcg_34552
310 vat_in_7_151 760 Import purchases other than fixed assets 7% 7% EX 151 7 percent purchase tax_group_vat_7 False on_payment pcg_34554 base invoice 129Brc 7% EX 151 Achats non immobilisés à l'importation afpt_imp_exp vat_in_7_152
311 tax invoice 151T pcg_34552
312 tax invoice 129T pcg_4455 -100
313 base refund 129Brc
314 tax refund 151T pcg_34552
315 tax refund 129T pcg_4455 -100
316 vat_in_7_169 770 Other fixed assets 7% 7% IG 169 7 percent purchase tax_group_vat_7 False on_payment pcg_34553 base invoice 7% IG 169 Autres immobilisations afpt_morocco
317 tax invoice 169T pcg_34551
318 base refund
319 tax refund 169T pcg_34551