Compendium · Africa · Morocco
Morocco: VAT on digital services
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Not supported by the free-threshold API · Local term: Taxe sur la valeur ajoutée (TVA)
Last verified: 2026-11-02
From 11 June 2026, a non-resident with no establishment in Morocco who supplies dematerialised remote services to customers in Morocco who are not liable to VAT registers on the DGI SIMPL service “Taxation on digital services”, files a quarterly turnover return before the end of the first month of the next quarter, records VAT payments, and keeps a register of the supplies. The rate and any registration threshold are not in the reported DGI communiqué and are still to verify
Not supported by the free-threshold API: why
Not supported by the free-threshold API. The live map blocks Morocco (crypto payment prohibited). The digital-services rate and registration threshold are still to verify
Spot a mistake in Morocco’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — Not supported by the free-threshold API. The live map blocks Morocco (crypto payment prohibited). The digital-services rate and registration threshold are still to verify
- Amount / measure
- —
To verify. The DGI communiqué reported by H24info on 15 May 2026 does not state a registration threshold. Confirm CGI article 115 bis and Decree No. 2-25-862 - Window
- To verify. Not stated in the DGI communiqué reported by H24info on 15 May 2026.
- Standard rate
- —
To verify. The DGI communiqué reported by H24info does not state the VAT rate. Confirm the rate in CGI article 115 bis and Decree No. 2-25-862 before charging - Who must register
- A non-resident person with no establishment in Morocco who supplies dematerialised remote services to customers who are not liable to VAT and whose seat, establishment or tax domicile is in Morocco. The reported communiqué does not extend the SIMPL formalities to supplies to VAT-registered customers
- Evidence of location
- The customer must be a person who is not liable to VAT and whose seat, establishment or tax domicile is in Morocco. The reported communiqué does not set out a multi-indicator evidence checklist
- Invoicing
- Not stated in the reported communiqué. Keep a register of the remote dematerialised services supplied in Morocco, with the detail of each sale, and produce it to the tax authority on request. Record VAT payments on the platform
- Filing
- Quarterly declaration of turnover realised in Morocco on these services during the previous quarter, filed on SIMPL before the end of the first month of the next quarter. Also record the VAT payments made
- Effective
- 2026-06-11. The DGI communiqué, as reported by H24info on 15 May 2026, says the formalities run from that date under article 28 of Decree No. 2-25-862, which completes Decree No. 2-06-574 on the application of VAT. The decree was published in the Bulletin Officiel on 11 December 2025 (Arabic) and 18 December 2025 (French). The charge is CGI article 115 bis; the rate and any threshold in that article are still to verify against the text
- Authority
- Direction Générale des Impôts (DGI)
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — Not supported by the free-threshold API. The live map blocks Morocco (crypto payment prohibited). The digital-services rate and registration threshold are still to verify
How to register
- Self-register online?
- Yes — the DGI says the “Taxation on digital services” platform is open in SIMPL teleservices on www.tax.gov.ma, so the supplier can register, obtain a tax identifier, file, and record payments online from 11 June 2026. A guide is on the same portal under Téléservices SIMPL / Taxation on digital services. The H24info report does not reproduce the guide
- Resident representative / fiscal agent
- Not stated in the DGI communiqué as reported by H24info on 15 May 2026
- Regime
- DGI SIMPL “Taxation on digital services” for non-resident suppliers of dematerialised remote services to non-VAT-liable customers in Morocco. CGI article 115 bis, applied through Decree No. 2-25-862 (article 28, as cited in the communiqué)
Steps (in order)
- Confirm you have no establishment in Morocco and that you supply dematerialised remote services to customers who are not liable to VAT and whose seat, establishment or tax domicile is in Morocco
- On www.tax.gov.ma, open SIMPL teleservices and the “Taxation on digital services” service. Register and obtain a tax identifier (identifiant fiscal). The DGI guide for this service is in the same section of the portal — https://www.tax.gov.ma/
- Before the end of the first month of each quarter, file the declaration of turnover realised in Morocco on these services during the previous quarter
- Record the VAT payments on the platform. Keep a register of the services supplied, with the detail of the remote dematerialised sales in Morocco, and produce it to the tax authority on request
Documents
- Not listed in the communiqué — The reported DGI notice describes registration for a tax identifier and does not list a document dossier. Use the SIMPL guide on tax.gov.ma
- Official processing time
- Not stated in the DGI communiqué as reported by H24info on 15 May 2026 (unverified)
- Official fees
- Not stated in the DGI communiqué as reported by H24info on 15 May 2026
- Portal
- https://www.tax.gov.ma/
- Local bank account
- Not stated in the DGI communiqué as reported by H24info on 15 May 2026
- Filing frequency
- Quarterly turnover return, filed before the end of the first month of the next quarter, for the previous quarter
- Payment currency
- Not stated in the DGI communiqué as reported by H24info on 15 May 2026
- Input VAT recovery
- Not stated in the DGI communiqué as reported by H24info on 15 May 2026
- Portal language
- French and Arabic (Bulletin Officiel). The service name in the communiqué is “Taxation on digital services”
- Penalties
- Not stated in the DGI communiqué as reported by H24info on 15 May 2026
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Official sources
Last verified: 2026-11-02.
FAQ
- Is there a free VAT threshold for foreign digital sellers?
- To verify. The DGI communiqué reported on 15 May 2026 does not state a registration threshold. Confirm CGI article 115 bis and Decree No. 2-25-862
- What rate applies?
- To verify. The same communiqué does not state the rate. Do not charge a rate until CGI article 115 bis and Decree No. 2-25-862 are checked
- When is the return due?
- File the turnover declaration for the previous quarter before the end of the first month of the next quarter, on SIMPL “Taxation on digital services”, from 11 June 2026. Keep a register of the supplies and produce it on request
- Is this tax advice?
- No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice