Credit Notes (Avoir) in Morocco: When and How to Issue One

A credit note (facture d'avoir) cancels or reduces a previously issued invoice. In Morocco you can't simply delete or edit a finalized invoice — instead, you issue a credit note that references the original. Here's when and how.

When do you issue a credit note?

• Returns — the customer returns goods.
• Corrections — a finalized invoice has the wrong amount, quantity, or VAT.
• Cancellations — an order is cancelled after the invoice was issued.
• Commercial gestures — a post-sale discount or rebate.

Key rules

• A credit note references the original invoice (its number and date).
• It carries its own sequential number and the same mandatory mentions as an invoice (ICE, dates, VAT…).
• It reverses the relevant amounts (and VAT), so your accounting and VAT returns stay correct.
• A finalized invoice should not be edited or deleted — the credit note is the audit-friendly way to correct it.

How it works in Hisab

In Hisab you create a credit note from the original invoice in a few clicks: it pre-fills the customer and lines, you adjust what's being credited, and the totals (including VAT) are reversed automatically. The credit note is numbered, archived, and — under the e-invoicing mandate — follows the same DGI flow as invoices.

Credit notes and e-invoicing

Under Morocco's 2026 e-invoicing mandate, credit notes are structured documents too — generated as UBL 2.1 / CII and (once live) cleared by the DGI like invoices. Note: corrections on pre-2026 invoices may reference older VAT rates (e.g. 7% or 14%), which remain valid for historical documents.

See also: DGI 2026 mandate guide · Tax rates reference.

Hisab is an independent e-invoicing software provider, not affiliated with the DGI. Informational, not tax or legal advice.