- The VAT exemption for recovered metals without the right to deduct is reestablished from 1 January 2022 (was removed in 2021), which applies for metals that have already been used, are no longer in a state of use, and can be recycled or reused as raw materials by industrial undertakings, but excluding industrial waste metal sold by the manufacturer of the products from which waste originates and second-hand goods subject to VAT
- The investment threshold for the 36-month VAT exemption on capital goods necessary for the realization of investment projects under an agreement concluded with the State is reduced from MAD 100 million to MAD 50 million for agreements concluded from 1 January 2022
Source Orbitax
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