Morocco: General Tax Directorate adopted Circular Note No. 735 regarding the tax measures of Finance Law No. 55-23 for the fiscal year 2024

On 9 February 2024, the General Tax Directorate adopted Circular Note No. 735, detailing the tax measures of Finance Law No. 55-23 for the fiscal year 2024. The circular specifies that non-resident providers of remote services must register on an electronic platform, declare their turnover, and pay value added tax (VAT) without the right to deduct input VAT. These providers are required to keep records of transactions for 10 years and make them available to Moroccan General Tax Directorate upon request. The services subject to these measures include those provided digitally, such as website hosting, software provision, digital content like music, films, and online games, as well as remote maintenance services. The place of supply for VAT purposes is determined by the location of the recipient.