App Store: Apple Now Applies 20% VAT in Morocco

08:36

The Moroccan digital market is entering a new fiscal phase. Apple has started integrating a 20% VAT into the revenue processing related to the App Store in Morocco, a change that could lead to adjustments in the prices of certain applications and in-app purchases starting mid-September.

Apple is gradually adapting its tax operations to the rules applicable in the markets where the App Store is present. In Morocco, this evolution means that a 20% VAT is now included in the calculation of revenues paid to developers for certain applications and integrated transactions.

The change took effect on August 27, according to information communicated by the American company to developers. It is not limited to Morocco: Apple is simultaneously making tax adjustments in other markets, including the Republic of Congo and Tanzania.

A Change Affecting Developer Revenues

For app creators, the main change concerns the treatment of revenues generated in the Moroccan market. Apple now incorporates local taxation into the amounts considered for eligible apps and in-app purchases.

This evolution fits into the international functioning of the App Store, which relies on a vast network of national and regional stores. The platform currently operates in 175 markets and supports 43 currencies, necessitating regular adjustments based on tax regulations and currency fluctuations.

Apple also indicates that it relies on public data from various international financial references for its operations related to exchange rates.

Prices May Change Starting September 14

The most visible impact for Moroccan users could occur on September 14. On that date, some prices displayed on the Moroccan App Store will be recalculated when the developer has not chosen the Moroccan store as the reference market.

The 20% VAT will then be integrated into the price determination mechanism. The final amount may therefore vary according to the parameters set by the developer and the reference store used.

Apple does not provide a uniform increase applicable to all apps. The change will depend on the initial price, the reference market, and the pricing methods chosen by each developer.

However, the new amounts can be previewed in the "Pricing and Availability" section of App Store Connect.

The Reference Market Plays a Key Role

The system set by Apple distinguishes between applications for which Morocco is the reference market and those for which another store is used as the pricing basis.

When Morocco is chosen as the reference store, the locally applied price must remain unchanged. Apple then makes adjustments in other markets to maintain equivalence with the price set by the developer.

This mechanism aims to maintain international price consistency while allowing the integration of the specific tax characteristics of each country.

Automatic Subscriptions Remain Exempt

Not all transactions will be affected by this automatic revision. Apple specifies that automatic renewal subscriptions will not be subject to a price change related to this mechanism.

Markets where developers have direct control over price setting are also excluded from the automatic equalization.

Contractually, Apple also plans to update the provisions applicable to developers to clarify the collection and remittance of the relevant taxes in Morocco and the Republic of Congo.

A New Marker of Digital Taxation

Beyond the App Store, this evolution illustrates the rise of taxation mechanisms applied to international digital services. For Apple and the developers present on its platform, the challenge now is to integrate local tax obligations into a commercial architecture operating simultaneously across numerous markets.

For Moroccan users, the first concrete consequence will be observed starting September 14, when certain app prices and in-app purchases may be revised.