Morocco Introduces Taxation for Digital Services
In a long-awaited move aimed at regulating the digital services sector, Morocco has officially begun to impose taxes on major technology companies that operate within its borders, including giants such as Meta, TikTok, Netflix, and YouTube. This initiative, confirmed by a reliable source from the General Directorate of Taxes, is part of a broader effort to ensure that all technology firms providing services in Morocco are subject to this new regulatory framework. The implementation of this taxation policy is based on the legal provisions outlined in the amended tax code and is designed to promote fairness in the digital economy.
To facilitate compliance with these new tax regulations, the General Directorate of Taxes has launched a specialized electronic service named "Taxation on Digital Services" through its official portal. This platform is specifically targeted at non-resident individuals or companies that provide remote electronic services to customers in Morocco who do not qualify as VAT taxpayers. As of June 11, 2026, the new tax framework has been fully operational, impacting various global digital service providers that conduct business legally in Morocco.
Legally, this initiative is anchored in Article 115 bis of the General Tax Code, along with provisions from Decree No. 2.25.862, which was published in the official gazette in December 2025. Under this legislative umbrella, digital enterprises—including international companies that supply remote electronic services—are now required to fulfill a series of obligations via the tax authority’s online platform, accessible at www.tax.gov.ma.
Among the key requirements set forth by the tax authority are the registration on the platform and obtaining a unique tax identification number. Furthermore, companies must submit a declaration regarding their revenue generated in Morocco from digital services during the previous quarter, to be filed before the end of the first month of each quarter. This includes the registration of all VAT-related transactions conducted by the suppliers.
Moreover, companies are mandated to maintain a detailed record of all remote services sold electronically within Morocco and provide this information to the General Directorate of Taxes upon request. To ensure a smooth transition to these new tax obligations, the tax authority has created a simplified user guide available for download on its website and has established a dedicated email support system at tsn_support@tax.gov.ma to address any inquiries from the affected suppliers.
As reported by hespress.com.
