DGI pilot underway with full mandate starting 2026
Morocco’s Directorate General of Taxes (DGI) has been developing a mandatory e-invoicing plan since last year, and early details are now becoming available. The timeline is as follows:
- Oct 2024 launch of e-invoicing proposals;
- Oct 2025 pilot phase; and
- Early 2026 launch.
The adoption of e-invoicing is on the rise in Morocco, however, it is currently not mandatory. Businesses can choose to use e-invoices, but they must abide by the requirements laid out in the tax code, such as appropriate record keeping and ensuring that the recipient agrees to receive e-invoices.
Four or Five corner e-invoicing being debated
The DGI is currently evaluating two approaches for the implementation of this system:
- a post-audit model, allowing companies to directly exchange their invoices, tax controls being deferred to beyond this issuance of the e-invoice. This could be a 4-corner e-invoicing model along the lines favoured for Belgian e-invoicing; and
- a Continuous Transaction Control model, in which invoices must be validated by the tax administration before they are issued. This could be a 5-corner e-invoicing model favoured for French e-invoicing. If Morocco follows this path, it seems more likely to follow the decentralised model, submitting e-invoices multiple authorised service providers, than a centralised model which is direct to the government. Either model would likely include a free service for smaller traders with limited volumes.
Micro-services and universal standards 2026 launch
The DGI has adopted a microservices-based architecture, ensuring agility and scalability to meet the requirements of modern tax systems.
The Moroccan e-invoicing mandate will be based on universal formats such as the Universal Business Language (UBL) and the Cross-Industry Invoice (CII). These formats are standardised and widely recognised internationally, facilitating seamless interoperability across different systems and jurisdictions. Another critical aspect of this initiative involves promoting widespread adoption of electronic signatures among Moroccan companies. This strategic focus aims to enhance the security and legal validity of electronic invoices, ensuring compliance with regulatory requirements and safeguarding sensitive transactional data.
The next few years will mark a profound transformation for companies operating in Morocco. The adoption of electronic invoicing promises to simplify processes, strengthen transaction security and optimise controls through better traceability of business operations.
