Morocco Cracks Down on Untaxed YouTuber and Influencer Earnings

The Foreign Exchange Office first favors the path of awareness-raising. To this end, it has sent correspondence to individuals and legal entities (YouTubers and influencers) who are making big profits from their activities on the internet.

"According to the information in the possession of the Foreign Exchange Office to date, you have carried out export operations of services between 2016 and 2018 without transmitting the related reports to this organization, in accordance with the provisions of the general instruction on foreign exchange operations of January 1, 2019 which you can consult on the website of the Foreign Exchange Office," can be read in this correspondence from the office.

A one-month deadline has thus been granted to them to comply with the texts in force. They must submit a file containing a report of the export of services carried out for the years 2016, 2017 and 2018 established by year, in accordance with model 10 of the Operators’ Declarations File of January 1, 2019. They must also specify and justify the nature of the export operations of services in favor of their clients "Google Ireland Limited" and "Unity Technologies", etc.

What about national influencers and local companies? The Office seems not to have taken into account this category, whose main activity is to provide services at the national level. They are involved in advertising. With 1 million followers, an influencer can earn 10,000 dirhams/post or more. However, this activity (for now) escapes the tax authorities.