Enacted Compliance
Morocco — VAT withholding at source services
- Jurisdiction
- 🇲🇦 Morocco
- Tax
- VAT
- Change type
- Compliance
- Status
- Enacted
- Effective
- 1 July 2026
- Verified
- Corroborated against official id · high confidence
Under Finance Law 50-25 (Dahir 1-25-67, Bulletin Officiel 7465-bis, 16 December 2025), VAT withholding at source on services begins Phase 1 on 1 July 2026: banks, insurers and firms with turnover of at least MAD 500 million must withhold 75% of the VAT due on service payments (100% where the provider lacks a tax-compliance certificate). Phase 2 (MAD 350m) follows on 1 January 2027 and Phase 3 (MAD 200m) on 1 January 2028.