Morocco has begun applying a 20% VAT on digital services from foreign providers such as Netflix and ChatGPT, effective 11 June 2026. The measure requires foreign platforms to register, file quarterly returns and remit VAT through a new electronic portal. Moroccan consumers will ultimately pay the higher tax on their subscriptions.
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North Africa Post · 6 days ago
Morocco has launched a dedicated VAT platform for digital services, targeting global tech giants. The DGI requires foreign providers to register, file quarterly declarations and remit VAT. The move aligns Morocco with about 30 OECD and EU countries.
Morocco World News · about 2 months ago
Morocco’s General Directorate of Taxes (DGI) has launched a new online platform for collecting VAT on remote digital services. Non‑resident companies providing digital services to Moroccan customers must register, obtain a tax ID, file quarterly declarations and maintain transaction registers from 11 June 2026.
RTC Suite · 2 months ago
Morocco is moving toward a mandatory electronic invoicing system in 2026, with a centralized CTC model that will validate invoices in real time via the DGI platform. The reform will roll out progressively, starting with B2B transactions for large companies and later expanding to SMEs and B2C. The UBL format will be the required structured data standard, and invoices must include an electronic signature before validation.
VATCalc · 4 months ago
Morocco has introduced a new VAT regime for non‑resident digital service providers, requiring quarterly registration, reporting and payment via a dedicated electronic platform effective 11 June 2026. The 20 % VAT rate applies to B2C digital services, with detailed transaction‑level reporting mandated within 30 days of each quarter. B2B digital services remain nil‑rated for foreign suppliers, with reverse charge applied by Moroccan VAT‑registered businesses.
1stopVAT · 1 day ago
South Africa's VAT framework for electronic services now has a new registration threshold for non-resident providers, effective from 1 April 2026. The threshold rises to ZAR 2.3 million on a 12-month basis, with a voluntary threshold of ZAR 120 000, and non-resident providers must register by the end of any month where supplies exceed the threshold.
1stopVAT · 3 days ago
Guinea has introduced a digital services tax of 3% for foreign digital service providers, effective from 21 May 2026, with a 12-month transitional rate. After the transitional period, rates will vary between 1.5% and 7% depending on the type of service, and non-resident providers must appoint a local tax agent within 90 days.
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Key Takeaways
From 11 June 2026, Morocco imposes a 20% standard VAT on digital services sold by foreign providers to Moroccan consumers.
Foreign digital platforms must file quarterly VAT returns before the end of the first month following each quarter, starting from 11 June 2026.
Morocco’s General Tax Directorate launched the 'Taxation on Digital Services' electronic portal on 15 May 2026 for non-resident companies to register, declare revenue and pay VAT.
Providers must keep a detailed registry of all transactions with Moroccan clients and make it available to tax authorities upon audit, effective from 11 June 2026.
The reform is based on Article 115 bis of Morocco’s General Tax Code and Decree No. 2.25.862 dated 27 November 2025, published in December 2025.
Primary source
Read the full article at Morocco World NewsThis summary was published on VATfaqs.com on 10 July 2026. It relates to VAT developments in Morocco. The original source is Morocco World News.
