Morocco has introduced several VAT changes as part of the Finance Law for 2024, which was approved at the end of December 2023. One of the key measures concerns VAT obligation for non-resident digital service providers. This includes : The revision of the rules on the territoriality of VAT to ensure that digital services are taxable in Morocco when provided by a non-resident to a customer whose registered office, establishment, or tax domicile is in Morocco, or to a customer residing in Morocco on an occasional basis; and New obligations to identify non-resident suppliers of digital services on an electronic...