Morocco's tax authority has launched a mandatory online registration system for foreign digital service providers, requiring quarterly VAT declarations and payments on services delivered to non-taxable Moroccan clients starting 11 June 2026.
Morocco’s tax authority (DGI) has introduced a new online system requiring foreign digital service providers to register and pay VAT on services delivered to Moroccan clients.
Non-resident companies without a physical presence in Morocco must comply if they provide remote digital services to non-VAT registered customers based in the country. The new platform, called “Taxation on Digital Services,” became available through the SIMPL e-services portal on 11 June 2026.
Foreign providers must complete four essential steps through the system:
- Register and obtain a Moroccan tax identification number
- File quarterly turnover declarations by the end of the first month following each quarter
- Document all VAT payments made
- Keep detailed records of digital service transactions in Morocco, accessible to tax authorities upon request
The requirements stem from Article 115 bis of Morocco’s General Tax Code and Decree No. 2-25-862, published in the Official Gazette on 11 December 2025 (Arabic edition) and 18 December 2025 (French edition). The decree supplements existing VAT regulations under Article 28 of Decree No. 2-06-574.
To help companies navigate the registration process, Morocco’s Directorate General of Taxes has published a comprehensive guide on www.tax.gov.ma under the SIMPL e-services section.
Morocco’s VAT collection platform is specifically designed for foreign companies without a local presence that deliver digital services electronically to non VAT-registered customers based in Morocco. The system enables these providers to register with the Moroccan tax administration, submit quarterly declarations of revenue generated from their digital services in Morocco, and pay the corresponding VAT amounts.
The comprehensive taxpayer guide walks users through each stage of the process, including initial registration procedures, filing tax returns, monitoring and reviewing submitted declarations, managing payment transactions, and tracking their ongoing tax account balance with the authorities.
