Morocco: Finance Law No. 55-23 for the fiscal year 2024 including obligations on non-resident digital service providers was endorsed by Prime Minister

On 14 December 2023, the Prime Minister endorsed Finance Law No. 55-23 for the fiscal year 2024. Article 115 bis of the General Tax Code was introduced as part of the amendments and will be effective from 1 January 2024, imposing 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.