Netflix, Spotify... Morocco tightens the screws

Non-resident service providers are now subject to VAT, required to register on the dedicated electronic platform and obtain a tax identification number, the Directorate General of Taxes (DGI) said in its circular on the tax measures of the 2024 Finance Act.

This measure concerns services such as hosting of computer sites, remote maintenance, the supply of digital products like music, films or online games, subscriptions to video-on-demand platforms like Netflix, training, consulting or remote assistance services, reports the weekly La Vie Éco.

Non-resident providers are also required to declare their monthly turnover generated in Morocco for services provided to non-taxable customers and pay the VAT. They also have the obligation to keep an online register of the services provided for a period of ten years. The tax administration can request to consult this register at any time, the weekly points out.