Netflix, Spotify, Google, Apple, TikTok and OpenAI: major international digital platforms have begun applying Moroccan VAT to services provided to consumers based in Morocco. Around 30 platforms are now reportedly covered by the measure, the result of several months of preparation whose first effects are now being felt on bills and transactions. How did the reform come about? How does it work, and what does it concretely change for platforms and consumers alike? Here is a look back at the origins and mechanisms of a system set to reshape the relationship between Morocco’s tax authorities and the giants of the digital economy.
