tva sur les prestations de service

VAT on services

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Tax Treatment of VAT on services Article 89 of the General Tax Code lists providing services amongst taxable transactions. Provision of services is a very broad concept. Indeed, it includes all payable transactions that do not entail a…
Transfer Pricing Documentation

Transfer pricing documentation

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The 2021 Moroccan Finance Act tightened transfer pricing documentation requirements. In this article we specifically address the following points: First, legal and regulatory framework in force in Morocco for transfer pricing Second,…
quitus fiscal

Tax clearance for permanent departure: Procedure

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audit fiscal

Tax audit in Morocco

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A tax audit (or tax review) is a critical examination, conducted by an independent professional to assess the tax situation of a company. Indeed, in Morocco as elsewhere, it is a structured approach based on : First, the identification…
Value Added Tax

Value Added Tax in Morocco (VAT)

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Value Added Tax (VAT) is a consumption tax applied to the purchase of goods or services. Consumers are subject to VAT which is applied ad valorem to the purchase price. It does not apply to corporate income like the CIT. It follows a fragmented…
fiscalité des hôtels au maroc

Taxation of hotels in Morocco

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How does taxation of hotels work in Morocco? What tax advantages do hotels and touristic establishments benefit from ? Hotel companies and tourist establishments in Morocco benefit from tax incentives. Indeed, these establishments benefit…
Professional Tax

Professional Tax in Morocco

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The Professional Tax (Taxe Professionnelle, formerly called "Patente") is a Moroccan local tax payable by all businesses. Professional tax is applicable to all forms of companies (PLCs, LLCs, Partnerships...) as well as branches. Professional…
Dividendes au Maroc

Dividends in Morocco (2024): Withholding tax

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Dividends in Morocco The term dividend corresponds to the share of profits that a company distributes to its shareholders or associates. A company must distribute dividends to shareholders in proportion to their holdings. In common parlance,…
siège social

Registered Office Relocation

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Before covering registered offices relocation in Morocco, we should define the term "registered office" (also "headquarters") under the provisions of the Moroccan Law. In Morocco, the registered office (headquarters) is the fiscal and administrative…
Résidence fiscale

Tax residence in Moroccan Law

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First, note that tax residence (fiscal address) is a very important notion. Indeed, it allows to determine where and what income is taxable. Indeed, a person pays taxes on their income in their place of residence. Obviously, some exceptions…