Morocco has made its value-added tax (VAT) fully applicable to digital services sold remotely by foreign companies, according to a KPMG analysis updated on July 31, 2026. The measure, which was previously announced, is now in effect, requiring non-resident suppliers to register and charge VAT on sales to Moroccan consumers.
KPMG's summary, consulted by Barlamane.com, highlights that there is no registration threshold, meaning even small foreign digital service providers must comply. Additionally, businesses are required to maintain records for ten years to ensure traceability of transactions.
The move aligns Morocco with international trends, such as the OECD's BEPS initiative, and aims to level the playing field between domestic and foreign digital service providers. The tax applies to services like streaming, software downloads, and online advertising.
Foreign companies must appoint a local tax representative if they do not have a permanent establishment in Morocco. The Moroccan tax authority has provided guidelines for registration and filing, which are available on its official website.
