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VAT, explained
Three treatments and what separates them: the zero-rated list, the 90-day export evidence rule, the exempt list, and why exempt costs you input tax.
What VAT involves
Tax collected on every supply and paid over each period: who it reaches, where the rules sit, how long the authority can look back, and the six steps.
Registering for VAT
The 375,000 dirham test, the 30-day window, voluntary registration at 187,500 and its lock-in, tax groups, deregistration, and keeping your registration data current.
The tax invoice
Fourteen days to issue, what it must carry, full or simplified, the exchange rate, electronic invoicing, the credit note, and the penalty per missing invoice.
Imports and the reverse charge
How tax on imported goods and services is accounted for through the return, the papers to keep, the unregistered importer, agents, designated zones, and the 50 percent penalty.