The services a French business buys locally for a company seminar in Morocco (hotel, venue, meals, transfers) are, as a rule, subject to Moroccan VAT rather than French VAT. Morocco charges 10% on accommodation, catering and road passenger transport, and its standard 20% rate on most other services. On the French side, these services are placed where they physically happen, which means outside France; but a management fee invoiced by a French supplier may carry French VAT. Morocco’s General Tax Code makes no provision for refunding that VAT to a foreign business with no taxable activity in Morocco, so treat it as a cost. If you book through a French agency that buys and resells accommodation or transport in its own name, those travel services fall under the travel agents’ margin scheme, and the part carried out outside the European Union is exempt from French VAT. This guide walks through each scenario using the official texts as we read them on 14 October 2026. It is not tax advice: have your accountant confirm how it applies to you.
Which VAT applies to the services of a seminar in Morocco?
In Morocco, Article 88 of the Moroccan General Tax Code (CGI) treats a service as supplied in Morocco when it is used or exploited there. A hotel room in Marrakech, a meeting room, a dinner or a coach transfer are all consumed locally, so they fall within Moroccan VAT whatever the nationality of the company paying.
In France, Article 259 A of the French tax code, explained in the official guidance BOFiP (BOI-TVA-CHAMP-20-50-30, in French), contains four rules that matter for a seminar:
- services connected with immovable property, including hotel accommodation and the right to use a building, are taxable in France only if the property is in France (259 A, 2°);
- passenger transport is taxed in France according to the distance covered in France (259 A, 4°);
- restaurant and catering services are taxable in France when they are physically carried out there (259 A, 5°, b);
- admission to a cultural, educational, scientific or entertainment event, such as a conference or a seminar open to several companies, is taxed where the event actually takes place (259 A, 5° bis).
For a seminar held entirely in Marrakech, the hotel, the venue, the meals and local transfers therefore carry no French VAT. Other services follow the general rule: they are supplied in France when the client is a VAT-registered business established in France (Article 259, 1° of the French code, BOI-TVA-CHAMP-20-50-20, in French). Management fees invoiced by a French supplier can therefore carry French VAT.
That leaves the Moroccan rate. Article 99 of the Moroccan code sets the standard rate at 20% and a 10% rate, with the right to deduct, for accommodation and catering and, since 1 January 2026, road passenger transport (Article 247-XXXXI-G). Here is how that maps onto the usual lines of a quote.
| Seminar item | Moroccan VAT rate | Legal basis |
|---|---|---|
| Hotel nights | 10% | Art. 99-B-1°: accommodation |
| Lunches, dinners, served breaks | 10% | Art. 99-B-1°: catering |
| Coach or minibus transfers (road passenger transport) | 10% | Art. 99-B-1° and 247-XXXXI-G: 10% since 1 January 2026 |
| Venue hire, AV equipment, entertainment, activities | 20% as a rule | Art. 99-A: standard rate unless a specific provision applies |
| All-in service from a Moroccan travel agency under the margin scheme | Tax worked out on the margin, often not shown on the invoice | Art. 96-12° and 125 quater |
The words “as a rule” in the fourth row matter: Article 99 contains many specific cases. Ask each supplier which rate it applies to each line rather than guessing from the description.
Can a Moroccan supplier invoice without VAT because you are a foreign company?
Not for a seminar that takes place in Morocco. The export exemption in Article 92-I-1° of the Moroccan code covers services “intended to be exploited or used outside Moroccan territory”. A hotel night or a dinner in Marrakech is used in Morocco; an invoice addressed to Paris or London and paid in euros or pounds does not change that.
The code closes the same door for agencies. Article 125 quater states that services sold by travel agencies based in Morocco to foreign agencies or intermediaries, where those services are used in Morocco by tourists, are deemed to be supplied in Morocco. A French agency buying your stay from a Moroccan travel agency therefore pays Moroccan VAT as well.
If a Moroccan quote shows on-site services “excluding VAT” on the grounds that you are based abroad, ask in writing which article of the Moroccan code supports the exemption.
Can you reclaim Moroccan VAT?
The Moroccan code does not provide for a refund to a foreign business. Article 103 sets the principle: “except in the cases listed”, a VAT credit cannot be refunded. The listed cases cover Moroccan taxpayers who export or benefit from exemptions, businesses that cease trading, certain capital goods, leasing companies, seawater desalination and credits arising from a withholding mechanism. Article 103 bis adds a refund on capital goods, again reserved for registered taxpayers. None of these covers a French company that comes to hold a seminar without making taxable supplies in Morocco.
In practice, budget a seminar in Morocco inclusive of VAT. On an accommodation invoice of 100,000 MAD before tax, the 10% VAT comes to 10,000 MAD that you will not get back from Morocco. How your French books then treat that cost is a question for your accountant.
A refund route does exist in the opposite direction: the BOFiP (BOI-TVA-DED-50-20-30-40) describes how a business established outside the EU can, subject to conditions and through a representative in France, reclaim French VAT. The Moroccan code offers nothing comparable to a French company.
Booking through a French agency: what does the margin scheme change?
The special scheme for travel agents is set out in Article 266-1-e of the French tax code and explained in the BOFiP (BOI-TVA-SECT-60, in French). Four points matter to a seminar buyer.
It depends on the transaction, not on a licence
The scheme applies to any business that acts in its own name towards the client and uses services from other taxable businesses, such as hotels, restaurants and transport firms, to deliver the trip. A 2009 tax ruling reproduced in the BOFiP confirms that holding a travel licence or approval is not the test. The sale must also include at least transport and/or accommodation. The scheme applies to receipts from all clients.
For business events, the BOFiP (BOI-TVA-CHAMP-20-50-30, § 580) limits the scheme to transport and hotels supplied by third parties, the organiser acting in its own name; the sale of the event itself by its organiser is never covered.
VAT is charged on the margin, and the non-EU part is exempt
The taxable amount is the difference between the price the client pays and the sums charged to the agency by the suppliers who actually deliver the services. The agency cannot deduct those suppliers’ VAT (Article 206, IV, 2, 9° of Annex II to the French code). Article 262 bis of the French code exempts the part of its service relating to services performed outside the European Union. For a trip that takes place entirely outside the EU, the BOFiP states that the related receipts and costs are left out of the taxable base altogether. For the travel services of a seminar held entirely in Morocco, there is therefore no French VAT on the margin; the price includes the Moroccan VAT the agency paid on its purchases.
The invoice may show no VAT
The BOFiP accepts that margin-scheme invoices issued to business clients need not show VAT separately. They must, however, state that the transaction falls under the margin scheme (Article 242 nonies A, I-12° of Annex II). Where VAT is shown, a VAT-registered client may exercise its right to deduct it.
Services the agency provides itself are excluded
The scheme does not cover what the agency supplies with its own resources, such as a hotel it runs or its own vehicles; those services follow their normal rules. An agency acting in the client’s name and on the client’s behalf, as a disclosed agent, is taxed under the ordinary rules.
Booking through a local agency in Morocco: what invoice will you get?
Morocco has its own margin scheme (Article 125 quater). It applies to travel agencies that buy and resell travel services used in Morocco. VAT is worked out on the margin, meaning the difference between what the client is charged and the suppliers’ costs including VAT. The agency cannot deduct its suppliers’ VAT and need not show VAT separately on its invoices. An agency acting as an intermediary paid by commission is taxed under the ordinary rules.
So you may receive an invoice from a Moroccan agency with no VAT line even though VAT is included in the price. That is not an error; simply ask which regime the invoice is issued under. What a local agency does on the ground is covered in our guide to destination management companies in Morocco.
How would it compare with a seminar in France?
The comparison helps when weighing up destinations. In France, hotel stays and meals carry French VAT, but part of it cannot be recovered: Article 206, IV, 2, 2° of Annex II to the French code denies deduction of VAT on free accommodation provided to directors and staff. The BOFiP (BOI-TVA-DED-30-30-10) allows a pro-rata deduction where third parties who qualify for deduction are accommodated alongside employees, provided the invoice names the guests and their capacity.
| Set-up | VAT paid | What can be recovered |
|---|---|---|
| Seminar in Morocco, booked directly with Moroccan suppliers | Moroccan VAT: 10% accommodation, catering and road passenger transport, 20% as a rule for the rest | No refund provided for a foreign business in the Moroccan code |
| Seminar in Morocco, French agency under the margin scheme | Moroccan VAT included in the price; no French VAT on the margin for the non-EU part; management fees outside the scheme: French VAT possible (Art. 259, 1°) | No French VAT to deduct on the margin-scheme part |
| Seminar in Morocco, Moroccan agency under the margin scheme | Moroccan VAT on the margin, often not itemised | No refund provided for a foreign business in the Moroccan code |
| Seminar in France, booked directly | French VAT | Deductible under the ordinary rules, subject to the exclusions in Article 206, IV of Annex II, including free accommodation for directors and staff |
This table compares mechanisms, not prices: it does not say one destination costs less than another. To compare two proposals, bring them back to the same scope, taxes included.
What should you ask about VAT before signing a quote?
- Is the price before or after tax, and which VAT is it: Moroccan or French?
- Is the supplier acting in its own name (margin scheme) or in yours (ordinary rules)?
- Which rate applies to each line: accommodation, meals, venue, AV, transfers, activities?
- Will the invoice show VAT, or only a reference to the margin scheme?
- Are the agency’s management fees on a separate line, with their own tax treatment?
These questions complement our seminar RFP template and quote comparison guide. Currencies and bank transfers are covered in paying Moroccan suppliers (in French). VAT says nothing about how French social security treats the trip for your employees; for that, see company retreats abroad and benefit in kind.
Frequently asked questions
Does a French company pay French VAT on a seminar in Morocco?
Not on the hotel, venue, meals and transfers in Morocco: Article 259 A of the French tax code places accommodation, venue hire, transport, catering and event admission where they take place. Management fees from a French supplier, however, can carry French VAT (Article 259, 1°).
What is the VAT rate on hotels in Morocco?
10%, with the right to deduct, for accommodation and catering (Article 99-B-1° of the Moroccan General Tax Code, 2026 edition). Road passenger transport has also been at 10% since 1 January 2026. The standard rate is 20%.
Can a foreign company get Moroccan VAT refunded?
The Moroccan code makes no provision for it. Article 103 limits refunds to cases that concern Moroccan taxpayers. Budget the VAT as a cost.
Why does my agency’s invoice show no VAT?
Because the margin scheme allows it, in France and in Morocco alike. The invoice must then state that the transaction falls under that scheme. No VAT line does not mean no VAT in the price.
This guide is not tax advice: have your accountant confirm your own position. To plan the seminar itself, see our seminar in Marrakech page, estimate your budget with the seminar and team building budget calculator, or ask for a free quote with your dates and number of participants.