The Moroccan Ministry of Finance has issued a circular outlining amendments to Value Added Tax (VAT) regulations concerning remote services provided by non-residents. The amendments broaden the scope of VAT application to cover remotely delivered services provided by non-residents, regardless of the physical location of the service provider or consumer. Non-resident service providers without establishments in Morocco are now required to register on a dedicated electronic platform, submit monthly turnover declarations, remit corresponding taxes, and maintain a comprehensive register of services provided for ten years.
Source GlobalVATcompliance
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