- Morocco issued Decree No. 2.25.882, requiring nonresident providers of remote (digital) services to charge VAT to Moroccan B2C customers not subject to VAT, effective June 11, 2026.
- Covered services include streaming, digital content, software/SaaS, cloud services, online advertising, digital marketing, and remote training or consulting.
- Nonresidents must determine and record each customer’s VAT status and Moroccan tax domicile using criteria like billing address, payment method, IP address, or phone code.
- Nonresident providers must register on a dedicated electronic platform (no minimum threshold) and issue VAT-compliant invoices to customers.
- The decree does not shift VAT liability to marketplaces or platforms facilitating such transactions.
Source: kpmg.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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