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Morocco Imposes New VAT Rules for Foreign B2C Digital Service Providers Effective June 2026

  • From June 2026, non-resident suppliers of B2C digital services to Morocco must register for VAT via a dedicated electronic platform.
  • Registration requires company details, representative information, service descriptions, and the date of first supply.
  • A tax identity number will be issued electronically upon registration.
  • Suppliers must file quarterly VAT returns and maintain an electronic register of all services provided, including client and transaction details.
  • These requirements are set out in Decree No. 2‑25‑862, published in December 2025.

Source: fintua.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.



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