Morocco’s New VAT System Targets Black Economy and Digital Commerce

• Morocco introduces a new optional reverse charge system for VAT.
• The system allows businesses to deduct VAT on purchases from suppliers outside the scope of VAT.
• It also applies to those exempt from VAT without deduction rights.
• The government aims to integrate the black market by extending VAT to digital commerce.
• The goal is to tax digital services based on the consumer’s location.

Source: atalayar.com

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.

---

---