Apple has adjusted the proceeds developers earn in Morocco following the introduction of a 20% value-added tax on digital services supplied by foreign providers.
In an Apple Developer update published on August 27, the company said proceeds from eligible apps and in-app purchases in Morocco had been modified to reflect the new tax. Apple will also revise App Store and in-app purchase prices in Morocco and other affected markets from September 14.
Prices will remain unchanged when Morocco is the developer’s base storefront, while other storefronts may be adjusted to maintain price equalization. Auto-renewable subscriptions and storefronts where developers set prices manually are excluded from the changes.
The update follows Morocco’s 2024 Finance Law, which extended VAT to remote digital services provided by companies without a physical presence in the country. The rules cover services including streaming, social media, software, cloud computing, digital advertising and artificial intelligence tools.
Foreign providers must register, report Moroccan revenue quarterly, pay the applicable VAT and retain transaction records for 10 years. Companies can either absorb the tax or pass it on to customers.
OpenAI began adding applicable taxes to Moroccan invoices on August 1, according to the source. Individual subscribers are charged the VAT directly, while registered businesses can provide a valid tax identification number.
Source: Morocco World News
