Any business providing taxable supplies in Morocco is liable to VAT register immediately. There is no VAT registration threshold.
The VAT registration process is combined with the corporate income tax registration process. The company will receive a unique VAT number.
The obligation to VAT register is extended to non-resident businesses, which generally must appoint a local fiscal representative – unless the foreign business’ customer is willing to accept the VAT liability option. The representative is responsible for the correct VAT filings of their non-resident client. The VAT application for the foreign entity must include:
Businesses may apply for voluntary VAT registration if they are exporters with no taxable output. This enables them to recover their local Moroccan input VAT.
There is no group VAT registration scheme, meaning any connected businesses must have unique VAT numbers and filings.
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