11 June new SIMPL e-Services reporting platform for foreign digital service providers
Morocco launches VAT portal for foreign digital suppliers
Morocco’s tax authority (DGI) has launched a new online VAT platform for non-resident digital service providers.
From 11 June 2026, foreign suppliers with no establishment in Morocco providing services such as streaming, software or data storage to non-VAT registered customers in Morocco must use the SIMPL portal for VAT registration, filings and payments.
The DGI has also published a user guide for affected businesses.
June 2026 VAT registration and returns regime for non-resident digital service providers
Under Decree No. 2-25-862, published in December 2025, non-resident suppliers of digital services to Moroccan consumers will be required to register, quarterly declare and pay VAT via a dedicated electronic platform, with the regime expected to take effect 11 June 2026.
Morocco follows European OSS model – but with twist
At its core, Morocco follows the now well-established pattern:
- Applies to B2C digital services supplied by non-residents
- No local establishment required, with direct platform registration
- Quarterly VAT returns and electronic payments
- Focus on destination-based taxation
However, unlike traditional EU OSS-style regimes that rely on aggregated reporting, Morocco explicitly requires quarterly transaction-level data within 30 days of the reporting period, including:
- Nature of the service supplied
- Value excluding VAT and VAT amount
- Date and method of payment
- Customer identification and status
This moves the regime beyond simple compliance and towards a structured digital audit model.
Transaction reporting on digital services
Morocco’s approach highlights a broader trend:
- Tax authorities are no longer satisfied with summary VAT declarations
- Even in B2C digital regimes, there is a shift toward granular, auditable datasets
- The gap between digital services VAT regimes and e-reporting frameworks is narrowing
For global platforms, this means VAT compliance is becoming increasingly data-intensive, even where filing remains periodic.
Feb 2024: Non-resident e-services VAT obligations 2024
Morocco implemented Value Added Tax on non-resident providers of digital services from 14 February 2024. This followed the EU 2015 digital services VAT model, requiring VAT to be charged and collected in the country of resident of the consumer.
B2B services are treated as nil-rated by the foreign provider of e-services, and the Moroccan VAT registered resident business should use the reverse charge. Note: the provider should check their customer’s Tax Registration Number.
What services liable to VAT in Morocco
The latest law clarifies the definition of digital services as: “the delivery of services over information and telecommunications network, including the Web (Internet), the provision of which is impossible without the use of such information technology.”
- the supply and hosting of computer sites, remote maintenance of programs and equipment;
- the provision of digital content (music, films, online games, games of chance, images, videos, texts, information, etc.);
- subscription to cinema and television platforms dedicated to video on demand (VOD) services;
- subscription to databases or their provision;
- the remote provision of training, advice or assistance services, etc.
the supply of software and applications and their updating;
The current VAT rate in Morocco is 20%.
VAT Calc’s global VAT and GST on digital services blog keeps a live update on how countries are imposing indirect taxes on non-resident providers and electronic marketplaces.
Determining place of supply for Moroccan VAT
The provider will have to rely on evidence of the consumption of the digital or electronic services in the country to establish if Moroccan VAT is due. This can include:
- Address of customer
- Address of paying bank or electronic wallet
- IP address
- Telephone country code
Registering and completing Moroccan or other global VAT or GST returns is complex, time consuming and fraught with tax liability risks. VAT Calc’s single platform VAT Filer can accurately complete any country filings with verified transactional data from our VAT Calculator or VAT Auditor integrated tools.
Asia Pacific VAT on digital services
| Comments (click for details) | Rate | Date | Threshold | Comments |
| Australia | 10% | Jul 2017 | AUD $75,000 | |
| Azerbaijan | 18% | Jan 2017 | $10,000 | Mandatory 2026 |
| Armenia | 20% | Jan 2022 | AMD 115million | |
| Bangladesh | 5% - 15% | Jul 2019 | – | B2B and B2C |
| Bhutan | 7% | Jan 2026 | Nu 5million | |
| Cambodia | 10% | Mar 2022 | KHR 250m | |
| China | 6%-13% | N/a | Nil | Withholding VAT; B2B and B2C |
| Cook Island | 15% | 2019 | NZ$ 40,000 | |
| Fiji | 9% | TBC | FJD 300,000 | |
| India | 18% | Jul 2017 | - | |
| Indonesia | 12% | Aug 2020 | IDR600m or 12k customers | |
| Japan | 10% | Oct 2015 | JPY 10 million | |
| Kazakhstan | 16% | Jan 2022 | Nil | |
| Kiribati | 12.5% | 2017 | AU$ 100,000 | |
| Kyrgyzstan | 12% | Jan 2022 | Nil | |
| Laos | 10% | Feb 2022 | LAK 400m | |
| Malaysia | 8% | Jan 2020 | RM500,000 | |
| Nepal | 13% | Jul 2022 | Rupees 2m | Also 2% DST |
| New Caledonia | 11% | 2020 | XPF 7.5 million | |
| New Zealand | 15% | Oct 2016 | NZD 60,000 | |
| Pakistan | 2% | Sep 2021 | Nil | Marketplace Withholding VAT |
| Palau | 10% | Jan 2023 | $300,000 | |
| Philippines | 12% | 1 Jun 2025 | P 3million | |
| Singapore | 9% | Jan 2020 | S$ 100,000 | |
| South Korea | 10% | Jul 2015 | Nil | |
| Sri Lanka | 18% | Jul 2026 | LKR 60m | |
| Taiwan | 5% | May 2017 | NTD 600,000 | |
| Tajikistan | 14% | Jan 2021 | ||
| Thailand | 7% | Sep 2021 | 1.8m Baht | |
| Uzbekistan | 12% | Jan 2020 | Nil | |
| Vietnam | 10% | Dec 2020 | – |
