Key Points
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The online informal trade is estimated to be worth over 12 billion dirhams per year, according to cross estimates from banking players and e-commerce agencies.
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Almost 60% of active sellers on Instagram in Morocco are not registered in the commercial register.
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Payments are primarily made via cash on delivery, limiting any fiscal traceability.
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The Tax Administration is considering an algorithmic monitoring system for digital transactions starting in 2026.
I. The Rise of the Digital Grey Market
Since 2020, the pandemic and social networks have exploded direct sales: cosmetics, clothing, accessories, natural products, coaching, or online training. Pages create instant shops, delivering via couriers or pick-up points.
The line between legal commerce and 'trust commerce' is blurred: most have no legal status, no register, and no VAT.
The rise of cash on delivery payment and the absence of electronic invoices allow evasion of the tax system while reassuring the customer. However, this 'grey zone' depletes public revenue and creates competition distortions against registered businesses.
II. New Players in the Digital Informal Sector
Three profiles stand out:
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The Merchant Micro-Influencers : they sell their own products, often without declaration.
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The TikTok Shop/Temu Resellers : their goods arrive in small parcels through postal or freight services.
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Local Dropshippers : they sell products they don’t own, ordering from a third party as soon as a sale is confirmed.
The coded language (‘prices in DMs’, ‘delivery anywhere in Morocco’, ‘payment upon receipt’) has become a symbol of this hidden economy.
III. The Flaws of the Tax System
Income taxes and VAT can only apply if the seller is identified and declared.
However, the platforms provide no data on local sales. Neither Instagram nor TikTok has a tax subsidiary in Morocco in 2025.
The administration cannot therefore require withholding tax or taxation of income from monetization or produced investments.
Even delivery personnel are often undeclared: logistics companies operate with temporary self-employed workers, escaping all traceability.
IV. Economic and Social Consequences
The state loses billions in revenue each year, but the phenomenon is not just fiscal.
This stateless economy undermines small registered businesses and promotes instability of precarious work.
Many young people earn their living in digital informality but without social coverage or legal protection.
The rapid success and instant revenues reinforce the feeling that 'declaring is wasting time.'
V. The Announced Response Arsenal
The Ministry of Finance is working on a ‘digital monitoring’ system based on the automatic analysis of transactions and commercial publications.
A pilot platform is expected for 2026 to cross-check banking flows, delivery services, and online advertisements.
Influencers with significant advertising income would also be subject to mandatory declaration, following the French model.
VI. The Boundary Between Creation and Commerce
A subtle grey area remains: can a content creator be considered a merchant if they sell product placements or promo codes?
Legal experts now speak of 'hybrid income,' mixing artistic services, advertising, and service sales.
The DGI is preparing a specific tax category for these digital incomes in the upcoming 2026 finance law.
VII. Leaving Informality: The Challenge of Trust
The status of 'self-employed' should be the ideal gateway for formalizing these activities, but fear of taxes and administrative complexity deter sellers.The solution could involve simple incentives: reduced VAT, digitization grants, access to credit, and subsidized deliveries for those who declare.Morocco's 2.0 economy can become a force if it steps out of the shadows—but this requires reconciling digital with taxation.
Box—The figures of the informal digital economy
12 billion MAD estimated of undeclared turnover in 2024
60% of non-registered Instagram sellers
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78% of transactions are cash on delivery
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0.5% of TikTokers’ income declared to the DGI
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250,000 indirect jobs linked to informal e-commerce
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FAQ
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Why does this economy evade taxes?
Because it relies on foreign platforms and untraceable payment methods.
What are the consequences?
Loss of public revenue, unfair competition, and precarious work.
What does the state plan?
An algorithmic monitoring system and a tax categorization of digital incomes by 2026.
, right now.
A plan for algorithmic monitoring and a tax categorization of digital revenue as of 2026.