Morocco VAT (TVA) Guide for 2026: Rates, Registration & Compliance
Morocco's standard VAT (TVA) is 20%, with a single reduced rate of 10% after the 2024–2026 reform converged the system to two rates. This guide covers registration, taxable scope, and filing obligations.
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Key Takeaways
Morocco charges 20% TVA on most goods and services, administered by the Direction Générale des Impôts (DGI) [1]. A single reduced rate of 10% applies to specified supplies, and exports are zero-rated with credit [1]. Since February 2024, non-resident suppliers of B2C digital services register from their first sale, with no threshold, through the DGI SIMPL portal, while B2B sales use the reverse charge [2]. SaaS, digital services, and clothing are taxable at 20%, and basic foodstuffs, newspapers, and books are exempt [1][2].
Taxability Snapshot
SaaS
Taxable
Clothing
Taxable
Groceries
Exempt
Digital Goods
Taxable
Sales Tax Rates
Morocco's VAT standard rate is 20% on most goods and services, including digital supplies [1]. A single reduced rate of 10% applies to specified supplies after the 2024–2026 reform phased out the former 7% and 14% rates, and exports are zero-rated with credit [1][2]. The tax authority is the Direction Générale des Impôts (DGI).
Rate | Applies to |
|---|---|
Standard 20% | Most goods, services, digital supplies |
Reduced 10% | Hotels and restaurants, urban and road transport, water, banking, and specified supplies |
Zero 0% | Exports (exemption with credit) |
Registration & nexus threshold
Since February 14, 2024, Morocco taxes B2C digital services supplied by non-residents with no local establishment, and there is no registration threshold — you register from the first B2C sale [2]. For B2B sales, the supply is handled by the Moroccan VAT-registered business under the reverse charge [2]. Foreign suppliers register and file through the DGI's SIMPL portal, whose dedicated non-resident digital service launched June 11, 2026 under Decree No. 2-25-862 [1][2].
How to register for Moroccan VAT:
Confirm your B2C digital supplies to customers in Morocco.
Register online through the DGI SIMPL portal — no local establishment required.
Verify the customer's tax registration number for B2B reverse-charge sales.
Charge 20% VAT on B2C supplies.
File quarterly and remit electronically.
Filing frequency & deadlines
Non-resident digital suppliers file a quarterly VAT declaration and pay electronically through SIMPL, submitting transaction-level data within 30 days of the end of each quarter [2]. Domestic taxpayers file monthly or quarterly depending on turnover [1].
Exemptions
Exports are zero-rated with input credit, and pharmaceuticals, free-zone supplies, and certain investment goods receive relief [1]. Basic foodstuffs, newspapers, and books are exempt without credit [1]. SaaS and electronic services — including software, hosting, streaming, and remote training — supplied to Moroccan customers are taxable at 20% [2].
Penalties
Late filing and late payment attract surcharges plus late-payment interest under the General Tax Code [1]. Non-resident digital suppliers that fail to register or remit through SIMPL face assessment and enforcement by the DGI [2].
Sources
Verified July 2026 against DGI guidance and Decree No. 2-25-862.
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