In a long-awaited move to regulate the digital services sector, Morocco has begun imposing taxes on the tech giants that provide digital services in the country, such as Meta, TikTok, Netflix and YouTube. A well-placed source within the General Directorate of Taxes, speaking to Hespress, confirmed the accuracy of this direction, explaining that all technology companies supplying services in Morocco remain concerned by and subject to the new measure.
Detailing the decision and ensuring its provisions take effect, the General Directorate of Taxes, part of the Ministry of Economy and Finance, announced the launch of a dedicated online service called “Taxation on digital services” through its official portal.
According to official data obtained by Hespress, the platform specifically targets any non-resident person who has no establishment in Morocco but who provides remote services electronically to clients — not subject to value-added tax — who have a headquarters, establishment or tax domicile within the Kingdom. This applies to a number of digital technology companies that legally provide their services on Moroccan soil.
The platform and these provisions came into actual effect on June 11, 2026, according to the Hespress source.
Legally, the measure rests on “Article 115 bis” of the General Tax Code, as well as on the provisions of Article 28 of Decree No. 2.25.862 (issued November 27, 2025), which supplements Decree No. 2.06.574 on the application of value-added tax, published in the Official Gazette in its Arabic version on December 11, 2025, and in French on December 18, 2025.
Under this legislative and regulatory framework, the digital firms and companies concerned — including global companies supplying remote electronic digital services in the field of digital communication — are now required to carry out a set of procedures through the directorate’s online portal, “www.tax.gov.ma.”
These procedures, as recalled by an earlier statement from the tax directorate, consist of registering on the platform and obtaining a dedicated tax identification number.
The companies concerned are also required to file a declaration on the turnover achieved in Morocco for digital services during the last completed quarter, before the end of the first month of each quarter, alongside recording all value-added tax payments made by the supplier.
In the same vein, the tax provision is expected to be activated through the obligation to keep a detailed register containing the specifics of remote service sales carried out electronically in Morocco, and to make it available to the General Directorate of Taxes whenever requested.
To ensure a smooth transition and effective support for the suppliers concerned in meeting this obligation digitally, the General Directorate of Taxes has made a simplified user guide available, downloadable via its online portal under the section: Taxation on digital services / Téléservices SIMPL. It has also set up the email address tsn_support@tax.gov.ma to provide assistance and answer all inquiries.
