Morocco: Nonresident remote services providers required to register for VAT effective June 2026

The Moroccan authorities on December 11, 2025, issued Decree No. 2.25.882, clarifying the value added tax (VAT) regime for nonresident providers of remote (dematerialized) services to customers in Morocco who are not subject to VAT. The new obligations enter into force six months after publication in the Official Gazette (i.e., June 11, 2026).

Scope

The regime imposes Moroccan VAT on remote services provided in a dematerialized manner, which is defined as any service rendered through a remote communication tool, including intangible goods and other immaterial assets.

“Remote services” are services supplied from outside Morocco and provided in dematerialized form (digital / online / electronically supplied services) to a client tax resident/domiciled in Morocco. In this respect, the rules are targeted at:

• Streaming and other digital content services
• Software and SaaS
• Cloud services and hosting
• Online advertising and digital marketing services
• Other electronically supplied services to Moroccan consumers

In addition, the tax authorities’ commentaries of 2024 also state that the rules target the remote provision of training, consulting, or assistance services as an example of in-scope remote services.

Business‑to‑business (B2B) v. Business‑to‑consumer (B2C)

The regime applies to covered services made to final B2C sales located in Morocco.

The nonresident must, therefore, determine and record for each customer whether they are “subject to VAT” or “not subject to VAT” in Morocco. In this respect, the decree requires the nonresident to explicitly keep records, per transaction of the identity of the customer, and the VAT status of the customer (subject / not subject to VAT in Morocco).

Customer location

For remote services, the regime requires that the customer has their tax domicile in Morocco for the transaction to be within scope. The provider must thus carry out checks to establish that the recipient is tax‑resident / domiciled in Morocco, by reference to Article 88‑2 of the Moroccan General Tax Code (CGI). The client is considered to have a tax residence/domicile based on the following criteria:

• Billing address in Morocco
• Payment method linked to Morocco (e.g., Moroccan‑issued bank card, account with Moroccan billing address)
• IP address in Morocco
• Morocco’s international telephone country code i.e., +212

Marketplace / platform rules

The decree does not include any specific language shifting the VAT liability to a marketplace/platform facilitating the transaction.

Registration

The regime provides that any nonresident provider supplying in‑scope remote services to non‑VAT‑subject customers in Morocco must register on a dedicated electronic platform (yet to be activated), with no minimum registration threshold.

The registration process requires the following details, at a minimum: identity of the provider, digital presence (e.g., website), foreign tax identification number, contact details, activity description, date of first taxable operation, foreign company registration document, and passport/identity card of the foreign company representative.

VAT invoicing

A nonresident provider registered for VAT is required to issue invoices to their B2C and B2B customers that must include at least the following information:

• Identity of the customer (name or corporate name)
• Description of the remote service supplied
• Amount excluding VAT
• VAT amount charged
• Total amount including VAT

Each invoice must be recorded in the service register (see below), and the information recorded there must match the invoice (customer identity, amounts, date, etc.).

Compliance requirements

Bookkeeping / service register

Nonresident providers must maintain a specific register of all remote services supplied to customers in Morocco. For each transaction the register must include, at least:

• Customer’s name (or corporate name)
• Customer’s VAT status in Morocco (subject / not subject to VAT)
• Description of the service supplied
• Amount excluding VAT
• VAT amount due
• Date of payment
• Method of payment (e.g., card, bank transfer, e‑wallet)

This register must be sufficiently detailed to allow the Moroccan tax authority to verify declared turnover and VAT due. It must be kept for a period of at least 10 years.

VAT returns

Nonresident providers must file quarterly VAT returns electronically via the dedicated platform. The return must include the total quarterly B2C gross receipts as well as the corresponding VAT.

Penalties

Penalty provisions in the general VAT law will apply.

For more information, contact a KPMG tax professional:

Mohamed Akram Faraji | mohamedakramfaraji@kpmg.com

Aymane Massou | aymanemassou@kpmg.com

Philippe Stephanny | philippestephanny@kpmg.com

Chinedu Nwachukwu | chinedunwachukwu@kpmg.com