Global technology platforms including TikTok, Apple, Google, OpenAI and Spotify have begun applying Morocco’s 20% value-added tax (VAT) to certain digital services sold to customers in the country.
The tax is now appearing on invoices and transactions for Moroccan users, marking the rollout of a regime designed to make foreign digital-service providers collect and remit VAT on local sales.
TikTok said it is registered for VAT in Morocco and applies the tax to customers who do not provide a valid business identification number. Apple said the tax is reflected in revenue from eligible applications and in-app purchases, while Google said it determines, charges and remits VAT on paid applications and in-app purchases made by Moroccan customers.
OpenAI has been collecting VAT since August 1 on taxable services provided to Morocco-based customers who are not VAT registered. Spotify has also started displaying VAT in the prices of some subscriptions.
The reform changes how Morocco collects VAT from foreign companies without a local presence rather than introducing a new tax. In May 2026, the General Directorate of Taxes launched an online portal for foreign digital-service providers, with registration procedures opening on June 11.
Source: North Africa Post
