Morocco Tax Agency Posts Communique on VAT Withholding Requirements

The Moroccan General Tax Administration July 5 posted a communique on VAT withholding requirements, effective July 1. Topics covered include: 1) withholding tax on operations carried out by suppliers of goods, equipment, and works subject to VAT; 2) withholding tax on transactions carried out by service providers subject to VAT; 3) online withholding tax payment requirements; and 4) the requirement that turnover declarations include a detailed statement of withholding tax. [Morocco, General Tax Administration, 07/05/24]

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