Morocco has begun applying a 20% VAT on digital services from foreign providers such as Netflix and ChatGPT, effective 11 June 2026. The measure requires foreign platforms to register, file quarterly returns and remit VAT through a new electronic portal. Moroccan consumers will ultimately pay the higher tax on their subscriptions.

Morocco has launched a dedicated VAT platform for digital services, targeting global tech giants. The DGI requires foreign providers to register, file quarterly declarations and remit VAT. The move aligns Morocco with about 30 OECD and EU countries.

Morocco’s General Directorate of Taxes (DGI) has launched a new online platform for collecting VAT on remote digital services. Non‑resident companies providing digital services to Moroccan customers must register, obtain a tax ID, file quarterly declarations and maintain transaction registers from 11 June 2026.

Morocco is moving toward a mandatory electronic invoicing system in 2026, with a centralized CTC model that will validate invoices in real time via the DGI platform. The reform will roll out progressively, starting with B2B transactions for large companies and later expanding to SMEs and B2C. The UBL format will be the required structured data standard, and invoices must include an electronic signature before validation.

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.