Morocco: Finance Law No. 55-23 for the fiscal year 2024 including obligations on non-resident digital service providers entered into force

On 1 January 2024, Finance Law No. 55-23 for the fiscal year 2024 entered into force. Article 115 bis of the General Tax Code, introduced as part of the amendments effective from 1 January 2024, imposes specific obligations on non-resident digital service providers. These providers must register on a dedicated electronic platform to obtain a tax identification number and are required to declare their revenues generated in Morocco on a monthly basis. They must also pay Value Added Tax (VAT) on these revenues without the right to deduct input VAT, ensuring that the tax is applied to the full value of the services provided. Additionally, providers are obligated to maintain a register of services provided for 10 years, which must be made available to the General Tax Directorate upon request.