- Ministry of Finance in Morocco published a circular on 9 February 2024
- Circular revised VAT treatment of remote services provided by nonresidents
- Changes were included in the Finance Law for 2024
- VAT territoriality rules were amended to tax digital service transactions based on consumer’s residency
- Registration and compliance requirements introduced for nonresident providers of digital services
- Nonresident service providers must declare monthly turnover and pay relevant tax to Moroccan tax authorities
- Providers must retain documentation of services provided for 10 years and make it available to tax authorities upon request.
Source: bdo.global
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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