VAT on digital services in Morocco: what changes in 2026

A Moroccan accountant receives an invoice from a French hosting provider with no Moroccan VAT line. An American SaaS vendor suddenly asks for a tax identifier (IF). A European domain registrar adds 'VAT Morocco 20%' to its invoice. All three situations share the same cause: Morocco's 2024 Finance Law (Law no. 55-23, published in the Official Bulletin) introduced Article 115 bis into the General Tax Code, which subjects to VAT any dematerialized remote service provided by a foreign provider without an establishment in Morocco to non-VAT-registered clients whose registered office, establishment or tax domicile is in Morocco. The logic mirrors the approach adopted by the European Union since 2015: the country of consumption taxes, not the country of the provider. The most common objection — 'my invoice comes from a French provider, this has nothing to do with Morocco' — is precisely what the law is designed to correct. It is the foreign provider who owes the VAT, and it is the provider's responsibility to collect it from the Moroccan client and remit it to the DGI.

Article 115 bis of the General Tax Code, introduced by the 2024 Finance Law and amended by the 2025 Finance Law (Law no. 60-24), defines the obligations of non-resident remote service providers that have not accredited a tax representative: register on the DGI electronic platform and obtain a tax identifier, declare each quarter the turnover realized in Morocco with non-VAT-registered clients (the 2024 version required monthly returns), remit the corresponding VAT at the same time without any right of deduction, and keep a register of services retained for ten years. The 2025 Finance Law also specified when a client is deemed to have its tax domicile in Morocco (Article 88-2° of the General Tax Code): a Moroccan billing address, a bank card issued by an institution established in Morocco, a Moroccan IP address or Morocco's international dialling code. Decree no. 2-25-862 of November 27, 2025, supplementing Decree no. 2-06-574 on VAT application, was published in Official Bulletin no. 7464 of December 11, 2025 (Arabic edition), then in the official translation edition no. 7466 of December 18, 2025. It sets out the procedures for registration, electronic filing, electronic payment and the register, and entered into force six months after publication, i.e. on June 11, 2026. The applicable rate is the standard Moroccan VAT rate: 20%. Article 115 bis provides no specific rate for these services.

The measure targets foreign providers without a permanent establishment in Morocco who provide remote services to non-VAT-registered Moroccan clients — individuals and entities that are not themselves subject to VAT. If the Moroccan client is itself VAT-registered (a company, an accounting firm, an agency), Article 115 of the General Tax Code applies instead: absent a representative accredited by the provider, the Moroccan client declares and pays the tax due in its own VAT return (reverse charge), and the foreign provider does not need to register for that flow. In practice, a foreign hosting provider or SaaS publisher with a mixed Moroccan client base — VAT-registered professionals and non-registered individuals or micro-businesses — must distinguish these two flows in its invoicing. For the non-registered flow, it collects and remits. For the registered flow, it invoices exclusive of VAT and leaves the client to self-assess.

If you are a Moroccan SME, agency or IT manager purchasing digital services from foreign providers, your situation depends on your VAT status. You are VAT-registered: your foreign provider should in principle invoice you exclusive of Moroccan VAT and you pay the tax in your own return, monthly or quarterly depending on your regime; since January 1, 2026, you attach a statement of your non-resident providers to it. You are not VAT-registered (individual, micro-business, association): your foreign provider must now add 20% Moroccan VAT to your invoice and remit it to the DGI. A foreign provider that has not registered invoices without Moroccan VAT: the obligation to register and remit the tax remains its own, but you have no way to check that it is met. Asking your provider for its Moroccan IF is a sound management practice.

Several recurring scenarios have emerged in exchanges between Moroccan companies and their foreign providers since June 11, 2026.

The June 2026 measure marks the start of online formalities, not the end of the regulatory calendar. On the side of VAT-registered clients, the 2026 Finance Law (Law no. 50-25) has required since January 1, 2026 that a statement of non-resident taxpayers be attached to the VAT return (Article 112-II of the General Tax Code): the administration thus has information on both sides of these flows. For Moroccan businesses, the priority is to maintain an up-to-date list of foreign digital service providers, distinguish VAT-registered from non-registered clients, and document the VAT treatment applied to each contractual relationship. This documentation is what a tax audit will examine first. An annual review of active contracts, cross-referenced with the provider register and their DGI registration status, is a proportionate risk management measure.