Morocco VAT registration threshold

What this value means

PERIOD BASIS: Annual (calendar-year) turnover: art. 91-II-3° CGI exempts (without right of deduction) sales and services by manufacturers and service providers who are NATURAL PERSONS with "chiffre d'affaires annuel ... inférieur ou égal à cinq cent mille (500.000) dirhams". Once such a person becomes taxable, they may only exit if turnover stays at or below the threshold for three consecutive years. For traders (commerçants), the test is prior-year taxable turnover ≥ MAD 2,000,000 (art. 89-I-2°-b), with the same three-consecutive-years exit rule. SECOND LIMB: Traders (commerçants other than wholesalers): compulsorily taxable when taxable turnover of the PRECEDING year is ≥ MAD 2,000,000 (art. 89-I-2°-b CGI); wholesalers taxable regardless of turnover; exit only after three consecutive years below the figure. NON-ESTABLISHED SUPPLIERS: No threshold for non-residents. Non-residents performing taxable operations in Morocco must accredit a fiscal representative (art. 115 CGI); for B2B the Moroccan client withholds the VAT at source (art. 117-III). For B2C remote services, art. 115 bis (added by art. 6 of loi de finances n° 55-23 pour l'année budgétaire 2024, effective 1 Jan 2024) obliges any non-resident without a Moroccan establishment supplying dematerialised remote services to non-taxable customers to "s'enregistrer sur la plateforme électronique dédiée à cet effet et obtenir un identifiant fiscal" — from the first sale, no turnover floor. IMPORTED DIGITAL SERVICES: Art. 115 bis CGI (LF n° 55-23 for 2024, effective 1 Jan 2024): non-resident suppliers of dematerialised remote services to Moroccan non-taxable customers must, absent a fiscal representative, register on the DGI's dedicated electronic platform, obtain a tax identifier, declare Moroccan turnover and pay the VAT "sans droit à déduction", and keep a 10-year register of supplies — with NO turnover threshold. B2B remote supplies are instead subject to withholding by the Moroccan business customer (arts. 115/117-III). Traps: (1) the 500,000 MAD relief covers PERSONNES PHYSIQUES only — every company (personne morale) manufacturing or supplying services is taxable from the first dirham, so applying the headline threshold to a company is wrong; (2) Morocco's VAT is activity-based, not registration-threshold-based: the 500k operates as an exemption inside the tax, and wholesalers (commerçants grossistes) are taxable regardless of turnover while other traders use the separate 2,000,000 MAD prior-year test; (3) sticky deregistration — once taxable, exit only after turnover ≤ threshold for three CONSECUTIVE years (arts. 89 and 91); (4) voluntary taxation option exists below the thresholds (art. 90-2°); (5) regulated liberal professions (art. 89-I-12°) were brought within the 500k exemption by LF n° 50-22 for 2023 — the current wording of art. 91-II-3° dates from that law (1 Jan 2023); the 500,000 figure itself first entered via LF n° 73-16 for 2017 (applied from 1 Jan 2018 by reference to 2017 turnover); (6) no change to the 500k/2M figures reported in LF 2025 (n° 60-24) or LF 2026, but the source PDF is the 2024 edition — re-verify against the CGI 2026 edition; LF 2025 changed the art. 115 bis declaration periodicity from monthly to quarterly (secondary sources). Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Get it programmatically

curl https://afriref.dev/v1/ma/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/ma/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ma/vat-registration-threshold

Other Morocco series: Bank Al-Maghrib key policy rate (taux directeur) · Statutory legal interest (taux légal) · VAT standard rate (TVA taux normal) · Minimum wage · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Personal income tax brackets · Statutory social-insurance contributions

The same figure elsewhere: Mozambique · Namibia · Niger · Nigeria · Republic of the Congo · all 34