Morocco introduced Value Added Tax, Tax sur la Valeur Ajoutée (TVA), in 1986. It is levied at all points of the production chain to the final consumer. Tax registered businesses may deduct input suffered from their own suppliers against VAT charged to their customer.
VAT in Morocco is administered by the Ministry of Finance.
What activities require a Moroccan registration?
Businesses providing taxable transactions for goods or services in Morocco are liable to VAT. This includes the importation of goods. Non-resident providers of digital services to Moroccan consumers are also required to charge local VAT, including the obligation to register.
The supply of cross-border B2B services can generally be provided via the reverse charge, with the business customer reporting the VAT due and the foreign vendor not having to register.