Morocco VAT Guide for Nonresident SaaS and E-commerce

A practical guide for US SaaS and e-commerce companies selling into Morocco. Rates, registration thresholds, filing deadlines and e-invoicing status, pulled from the same data that powers our free tools.

Do I need to register for VAT in Morocco?

Morocco charges 20% VAT (TVA) on supplies to Moroccan consumers. Under Article 89-III of the 2024 Finance Law, foreign suppliers of digital services to Moroccan B2C customers must register with the Direction Générale des Impôts (DGI). The regime took effect on 1 January 2024 and applies from the first taxable supply, with no nonresident threshold.

• B2C digital services to Moroccan consumers: register with the DGI under the 2024 nonresident regime from the first taxable supply. Tax rate is 20%.
• B2B services to a VAT-registered Moroccan buyer: reverse-charge mechanism applies under Article 115 of the General Tax Code. The buyer self-accounts. Capture the buyer's Moroccan tax ID (Identifiant Fiscal).
• Goods sales: not in the 2024 nonresident scope. Standard import VAT and customs duties apply at the border.
• Tax representative: not strictly mandatory under the 2024 nonresident regime, but commonly used to handle French and Arabic correspondence with the DGI.

How to register

Moroccan TVA registration for nonresident digital services runs through the DGI via the SIMPL e-portal. The 2024 regime allows direct nonresident registration without a resident representative.

• Where: via the DGI's SIMPL portal (tax.gov.ma). A Moroccan tax representative is optional but commonly used. Local link: Direction Générale des Impôts (DGI).
• What you'll need: US tax ID (EIN), articles of incorporation (French translation typically requested), expected Moroccan turnover, bank account details, evidence of digital services activity.
• Typical timeline: 4 to 8 weeks from a complete application to DGI approval and Moroccan tax-ID issuance.
• Cost: Registration is free. Optional tax representative engagement typically MAD 30,000 to MAD 120,000 per year.

Filing and deadlines

Moroccan TVA returns are filed monthly under the nonresident digital-services regime through the DGI's SIMPL portal, due by the 20th of the following month (paper) or the end of the month (tele-declaration), in MAD. There is no OSS overlap.

• Local Morocco filing frequency: Monthly (turnover ≥MAD 1M or non-established) or Quarterly.
• Return due: 20th of following month (paper); 1 month after period (tele-declaration).
• Payment due: Same as return.

E-invoicing status in Morocco

Direction Générale des Impôts has announced an e-invoicing framework; timeline and format in consultation.

Common mistakes US SaaS makes in Morocco

• Assuming the resident MAD 2M threshold applies to nonresidents. The 2024 nonresident regime has no threshold; registration is required from the first sale.
• Filing pre-2024 returns under the new regime. Article 89-III applies only to supplies from 1 January 2024. Earlier supplies use the prior reverse-charge framework where the Moroccan buyer self-accounted.
• Charging VAT on B2B sales to IF-registered Moroccan buyers. Reverse charge applies; the buyer self-accounts. Charging in error means refunding and amending later returns.
• Filing in EUR or USD. Returns must be in MAD. The DGI publishes monthly reference rates for FX conversion.
• Trusting Stripe Tax to handle Moroccan TVA. Stripe collects but you remain the supplier of record. DGI registration is still your obligation.

Frequently asked questions

Selling into the EU? See also: Albania · Kazakhstan · Austria · Belgium.