Since 11 June 2026, foreign businesses with no establishment in Morocco that supply digital services to non-taxable customers based there have had to register with the Moroccan Tax Authorities.
They need to obtain a tax identification number, then file returns and pay the VAT due through the online portal set up by the Directorate General of Taxes.
With this reform, Morocco aims to collect VAT on digital services supplied by foreign operators, even where they have no establishment or physical presence in the country.
