The obligation to VAT register is extended to non-resident businesses, which generally must appoint a local fiscal representative – unless the foreign business’ customer is willing to accept the VAT liability option. The representative is responsible for the correct VAT filings of their non-resident client. The VAT application for the foreign entity must include:
- Details of the country of residency
- Contact details and address of offices
- Details of the Moroccan fiscal representative
- Power of Attorney between the business and representative
- Sales or other business contracts with Moroccan businesses
Businesses may apply for voluntary VAT registration if they are exporters with no taxable output. This enables them to recover their local Moroccan input VAT.
There is no group VAT registration scheme, meaning any connected businesses must have unique VAT numbers and filings.
