# Morocco VAT (TVA) Guide for 2026: Rates, Registration & Compliance

Canonical: https://trykintsugi.com/sales-tax-guides/africa/morocco
Published: September 22, 2026

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.

- **SaaS:** Taxable
- **Clothing:** Taxable
- **Groceries:** Exempt
- **Digital Goods:** Taxable

## 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

## 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

- [Direction Générale des Impôts (DGI) — Morocco](https://www.tax.gov.ma)

- [PwC — Morocco VAT and other taxes](https://taxsummaries.pwc.com/morocco/corporate/other-taxes)

Verified July 2026 against DGI guidance and Decree No. 2-25-862.

## Frequently asked questions

### What is the Morocco VAT rate in 2026?

20% on most goods and services, with a reduced 10% rate on specified supplies and zero-rating with credit for exports [1].

### Do foreign digital sellers register for VAT in Morocco?

Yes, from the first B2C sale — there is no registration threshold. Foreign suppliers register through the DGI SIMPL portal, live for digital sellers since June 2026 [2].

### Is SaaS taxable in Morocco?

Yes. Software, hosting, streaming, and other electronic services supplied to Moroccan customers are taxable at 20% [2].

### How are B2B digital sales taxed in Morocco?

The Moroccan VAT-registered business applies the reverse charge, so the foreign supplier verifies the customer's tax registration number rather than charging VAT [2].

### How often do foreign digital sellers file in Morocco?

Quarterly, through the SIMPL portal, with transaction-level data due within 30 days of each quarter-end [2].

### What changed for digital VAT in Morocco in 2026?

The DGI's SIMPL portal for non-resident digital suppliers launched June 11, 2026 under Decree No. 2-25-862, making quarterly registration and filing mandatory [2].