Morocco Introduces New Tax on Tech Giants and Digital Services
Morocco is advancing the modernization of its tax system by extending its reforms to the digital economy. The Kingdom has implemented a new framework that requires foreign companies providing electronic services to Moroccan consumers to register with the tax administration and declare their activities. This initiative aims to enhance tax fairness and support the growth of digital transactions.
This new regulation applies to major international platforms that offer remote services in Morocco, including social networks, streaming services, and digital content providers like Meta, TikTok, Netflix, and YouTube. The General Directorate of Taxes (DGI) specifies that all non-resident digital service providers are subject to this regulation, provided their services are intended for clients located in Morocco.
To assist with this reform, the DGI, which operates under the Ministry of Economy and Finance, has launched an electronic platform called “Taxation on Digital Services.” This platform allows foreign companies to register, obtain a tax identification number, submit their periodic declarations, and pay the value-added tax (VAT) applicable to digital services.
The framework targets non-resident suppliers that do not have a physical establishment in Morocco but offer electronic services remotely to clients who are not VAT liable, covering a broad spectrum of businesses in the global digital sector.
Effective from June 11, 2026, this system makes new digital procedures mandatory for all affected companies.
The legal foundation of this regulation is based on Article 115 bis of the General Tax Code, as well as Decree No. 2.25.862 dated November 27, 2025, which outlines the application of VAT to remote digital services.
Affected companies must register via the DGI portal, obtain a tax identification number, periodically declare their revenue generated in Morocco, and pay VAT within the stipulated deadlines.
The regulation also mandates the submission of a quarterly declaration detailing the value of digital services provided in Morocco before the end of the first month following each quarter, along with the corresponding VAT payment.
To enhance tax controls, suppliers will be required to maintain a detailed record of all sales made to Moroccan clients and make this available to the administration in case of inspection or audit.
In order to facilitate compliance for foreign businesses, the General Directorate of Taxes has published a practical guide on the SIMPL platform. This guide outlines the registration and declaration procedures, and a technical assistance service has been established to support the affected operators.
