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VAT was enacted by Act 30/85 of 20/12/85 published in BO No. 3818 of 01/01/86 to replace the Goods and Services Tax (GST) in force since 1961.

VAT has been amended several times by different finance laws that have followed since 1987 and four decrees of 1991, 1994, 1996, 1997, 1998, 1999/2000 2000/2001, 2002, 2003, 2004, 2005 and 2006 which have supplemented.

The tax on value added which is a tax on turnover, applies:

  • Industrial operations, commercial, craft or in the exercise of professional services performed in Morocco
  • To the importation
  • Operations referred to below, carried out by persons other than the not contractor state, acting as a regular or occasional whatever their legal status, form or nature of their intervention.