Morocco has introduced a new VAT regime for non‑resident digital service providers, requiring quarterly registration, reporting and payment via a dedicated electronic platform effective 11 June 2026. The 20 % VAT rate applies to B2C digital services, with detailed transaction‑level reporting mandated within 30 days of each quarter. B2B digital services remain nil‑rated for foreign suppliers, with reverse charge applied by Moroccan VAT‑registered businesses.
The regime is expected to take effect around 11 June 2026.
The current VAT rate for B2C digital services in Morocco is 20 %.
Providers must report the nature of the service, value excluding VAT, VAT amount, date and method of payment, and customer identification and status within 30 days of each quarter.
B2B digital services are nil‑rated for the foreign provider, and the Moroccan VAT‑registered business must apply the reverse charge.
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