Morocco has issued Decree No. 2.25.882 establishing VAT registration requirements for nonresident providers of remote digital services to Moroccan customers not subject to VAT, effective June 11, 2026.
Scope and Application
The regime targets dematerialized services provided remotely to Moroccan consumers, including streaming content, software-as-a-service, cloud hosting, online advertising, and digital marketing services. The rules apply specifically to business-to-consumer transactions where the customer has tax domicile in Morocco, determined by billing address, payment method location, IP address, or use of Morocco's +212 telephone code.
Nonresident providers must distinguish between customers subject to VAT in Morocco and those not subject to VAT, maintaining detailed records of each customer's VAT status for every transaction. The regime includes no minimum registration threshold.
Compliance Requirements
Registered providers must maintain a comprehensive service register recording customer identity, VAT status, service description, amounts excluding and including VAT, payment date and method for each transaction. This register must be retained for at least 10 years and provide sufficient detail for tax authority verification.
VAT invoices must include customer identity, service description, amounts excluding VAT, VAT charged, and total amounts. Providers must file quarterly electronic VAT returns through a dedicated platform showing total B2C receipts and corresponding VAT.
Context
Morocco's digital services VAT follows the global trend of extending VAT to cross-border digital transactions, aligning with OECD guidelines on taxing the digital economy. The regime represents Morocco's effort to capture tax revenue from the growing digital services market while maintaining competitiveness through its B2B exemption structure.