In force Digital services
Morocco — Nonresident digital services VAT
- Jurisdiction
- 🇲🇦 Morocco
- Tax
- VAT
- Change type
- Digital services
- Status
- In force
- Effective
- 11 June 2026
- Verified
- Corroborated against official id · high confidence
Morocco now requires non-resident providers of dematerialised digital/remote services to non-VAT-liable Moroccan customers to register on the DGI's dedicated "Taxation on digital services" platform, obtain a Moroccan tax identifier, and file quarterly VAT declarations with payment (no input-VAT deduction). The framework implements amended CGI articles 88 and 115 bis (2025 Finance Law) via Decree 2-25-862 (Bulletin Officiel, 11/18 December 2025); under Article 28 of the decree the platform became operational on 11 June 2026.