The Directorate General of Taxes has brought the "Taxation on digital services" online service into operation. Since 11 June 2026, non-resident providers with no establishment in Morocco who supply digital services remotely to Moroccan customers not registered for VAT can meet their obligations through a dedicated path within SIMPL.

Who is concerned?

The arrangement targets foreign suppliers serving individuals or other non-taxable customers whose registered office, establishment or tax domicile is in Morocco. It may cover, in particular, online software, hosting, remote maintenance, digital content or platform subscriptions.

What steps are required?

The provider concerned must register in order to obtain a tax identification number, then declare the turnover generated in Morocco. The return is quarterly and must be filed before the end of the first month of each quarter in respect of the preceding quarter. The corresponding VAT must be paid online.

The operator must also keep a detailed register of the services supplied in Morocco and make it available to the tax authorities on request. The arrangement is based on article 115 bis of the General Tax Code and article 28 of decree no. 2-25-862.

In practice

Foreign groups and their Moroccan partners should check whether their flows fall within the B2C pattern covered, distinguish these transactions from services rendered to taxable customers, and secure the data needed for the quarterly return.

Sources

Aurion assists its clients with these procedures. → Contact us

This publication is provided for information purposes only and does not constitute personalised tax or legal advice.