Marrakech – Morocco has officially begun applying value-added tax (VAT) on digital services provided by foreign companies. The measure took effect on June 11. It requires international platforms to collect and remit VAT on services sold to Moroccan consumers.
The new framework targets major global platforms, including Meta, TikTok, Netflix, YouTube, and Spotify. It also covers a wide range of digital offerings such as SaaS subscriptions, cloud computing, digital advertising, online training courses, software, and mobile applications. AI-powered services like OpenAI’s ChatGPT and Anthropic’s Claude fall under the same scope.
In practical terms, the standard 20% VAT will be added to what Moroccan consumers pay for these services. A ChatGPT Plus subscription, currently priced at $20 per month, would now cost approximately $24 per month. Similar price increases would apply across all affected digital platforms and services.
To implement the system, Morocco’s General Tax Directorate (DGI) launched a dedicated electronic platform called “Taxation on Digital Services.” The platform was made accessible on May 15 through the SIMPL teleservices portal at www.tax.gov.ma. It became fully operational on June 11.
The platform allows non-resident companies with no physical establishment in Morocco to register, declare their revenue, and pay VAT electronically.
Companies must first obtain a specific tax identification number. They are then required to file quarterly declarations of all revenue generated in Morocco. Each declaration is due before the end of the first month following each quarter, accompanied by the corresponding VAT payment.
The system also imposes strict record-keeping obligations. Digital service providers must maintain a detailed registry of all transactions carried out with clients in Morocco. This registry must be made available to tax authorities upon request during any audit.
The legal basis for the reform is Article 115 bis of Morocco’s General Tax Code, supplemented by the provisions of Decree No. 2.25.862 dated November 27, 2025. The decree, which details the application of this VAT framework, was published in the Official Bulletin in December 2025.
Moroccans will ultimately foot the bill
Tax experts say the measure effectively ends a long period during which foreign digital services operated in Morocco free of local tax obligations. It brings these platforms in line with Moroccan companies that have always been subject to VAT on their services.
However, experts also warn that the cost will likely fall on Moroccan consumers. Platforms are expected to pass the tax burden onto subscribers through higher prices. Some analysts have raised concerns that the measure could also slow the growth of certain international digital services in the country.
For Moroccan businesses, the development is considered positive. Local companies offering similar digital services will now compete on a more level playing field with multinational providers that previously operated tax-free.
The General Tax Directorate (DGI) has published a detailed user guide on its portal to assist foreign companies with registration, declaration, and payment procedures. A dedicated email address has also been set up to handle inquiries from concerned providers.
Morocco’s move aligns with a broader international trend, as many countries have adopted similar frameworks to tax cross-border digital services and secure revenue from a rapidly expanding digital economy.
For Moroccan users, access to these platforms remains unchanged. The legal and administrative obligations rest entirely on the foreign service providers.
However, as experts have warned, these companies are expected to pass the tax cost onto their subscribers, meaning Moroccan consumers will ultimately bear the 20% increase on their digital subscriptions and services.
