Morocco is introducing comprehensive VAT regulations for non-resident digital service providers, requiring registration and quarterly reporting for streaming, software, and online services sold to Moroccan consumers, effective 11 June 2026.
The Moroccan government has introduced comprehensive value-added tax regulations targeting non-resident providers of digital services, with the rules set to take effect on 11 June 2026.
The Government Council approved draft decree No. 2.25.862 on 20 November 2025, followed by the issuance of Decree No. 2.25.882 on 11 December 2025. These measures form part of Morocco’s broader effort to modernise its tax system and capture revenue from the growing digital economy.
Scope and application
The new VAT regime applies to remote services delivered electronically to Moroccan consumers who are not registered for VAT. Covered services include streaming platforms, software-as-a-service (SaaS), cloud hosting, online advertising, digital marketing, and electronic training or consulting services.
The rules specifically target business-to-consumer transactions where customers have their tax residence in Morocco. Providers must verify customer location through billing addresses, payment methods linked to Morocco, IP addresses, or the country’s telephone code (+212).
Government Spokesperson Mustapha Baitas explained that the legislation aims to simplify obligations for foreign operators while aligning Morocco’s tax framework with international standards. The reforms also seek to ensure equal treatment between domestic and foreign service providers.
Registration and compliance requirements
Non-resident providers must register on a dedicated electronic platform without any minimum threshold. Registration requires details including company identity, website information, foreign tax identification numbers, activity descriptions, and documentation of the first taxable transaction.
Registered providers must maintain detailed service registers for each transaction, recording customer names, VAT status, service descriptions, amounts excluding and including VAT, payment dates, and payment methods. These records must be preserved for at least 10 years.
Quarterly VAT returns must be filed electronically, reporting total business-to-consumer gross receipts and corresponding VAT amounts. All invoices issued to customers must include specific information, such as the customer’s identity, service description, VAT amounts, and total charges.
The reforms represent Morocco’s response to accelerating digital transformation and the need to expand its tax base to include cross-border digital activities, ensuring stronger state revenues while maintaining transparency in administrative procedures.
