The Government of Morocco announces the Mandatory Electronic Invoice for 2026. Although some details are yet to be confirmed, the Directorate General of Taxation (DGI) Morocco has confirmed that the transition will be gradual and has announced a timetable for the adoption of the new law.
This regulation is included in the digital transformation framework (Finance Act 2018) which aims to strengthen the fiscal environment and combat fraud in the country.
Electronic Invoice Calendar in Morocco
October 2024: the first electronic invoicing proposal was launched in Morocco and public consultations were carried out with economic actors. Kick-off for the development of a local technological platform through the Moroccan software company XHub.
October 2025: pilot phase of the electronic invoicing system in Morocco, in which some companies will be allowed to test the platform, issue electronic invoices and provide feedback on its operation, so that the DGI can respond to technical improvements and/or system errors.
Early in 2026: entry into force of the electronic invoicing law in Morocco. The authorities have indicated that the transition will be carried out in phases, according to the size of the companies, although dates and details have not yet been confirmed.
Requirements and characteristics of Electronic Invoicing in Morocco
The definitive model has yet to be confirmed and the Moroccan DGI is in a phase of evaluating the benefits, advantages and flexibility of each alternative (a centralized or decentralized electronic invoicing system).
However, it is known that the new electronic invoicing platform will be based on a microservices architecture, for easy scalability and adaptability to market needs, cross-border relationships, trade and international regulations, etc. For this reason, and in order to guarantee interoperability, Morocco will adopt standard formats as detailed below.
Exchange model and platform: sTwo options are being considered, a decentralized model or a centralized CTC model:
a) A post-audit model, where invoices can be freely exchanged and tax validation is carried out later.
b) A CTC (Continuous Transaction Control) model, where each invoice must be validated by the tax administration, which would be like the 5-corner model in Belgium or the Y scheme of electronic invoicing in France, which allows real-time control.
Format: UBL and CII.
Archived: pending confirmation.
Electronic Signature/ eSignature: will be mandatory.
Reporting: pending confirmation.
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