Global digital platforms including TikTok, Apple, Google, OpenAI and Spotify have begun applying Morocco’s 20% value-added tax (VAT) to some services sold to Moroccan customers, providing the clearest sign yet that the country’s new regime for taxing digital services is taking effect.
The changes are now appearing on invoices and transactions seen by Moroccan users, following a reform aimed at ensuring that foreign providers of digital services collect and remit VAT on services consumed in Morocco.
TikTok says it is registered for VAT in Morocco and applies the tax to Moroccan clients who do not provide a valid business identification number.
Apple said on Aug. 27 that Morocco’s 20% VAT is now reflected in revenue from eligible applications and in-app purchases, adding that it collects and remits applicable taxes in the country.
Google says it is responsible for determining, charging and remitting VAT on paid applications and in-app purchases made by Moroccan customers.
OpenAI has been collecting Moroccan VAT since Aug. 1 on taxable services supplied to customers established in Morocco who are not VAT registered, while Spotify has also begun displaying VAT in the pricing of some subscriptions offered to Moroccan users.
The reform does not create a new tax. Rather, it changes the mechanism through which Morocco’s tax authorities recover VAT from foreign companies that sell digital services into the country without a local presence.
Under the principle that goods and services should be taxed where they are consumed, VAT has long applied to imported goods entering Morocco, while exports from Moroccan companies are generally taxed in the country of consumption.
In May 2026, the General Directorate of Taxes (DGI) launched an online portal allowing foreign digital-service providers to register and fulfil their tax obligations remotely, with procedures opening on June 11.
