Morocco e-Invoicing Mandate 2027
Clearance model (announced) · DGI national e-invoicing platform
Morocco has announced mandatory B2B e-invoicing but it was not yet in force in July 2026, because the implementing decree setting the technical rules and rollout calendar had still not been published; a draft was transmitted to the General Secretariat of the Government in April 2026. The announced design is a clearance model in which structured UBL 2.1 or CII invoices are digitally signed and validated by a central DGI platform before they reach the customer, starting with the largest companies.
| Status | Announced |
|---|---|
| Legal basis | Article 145-IX of the Moroccan General Tax Code (Code Général des Impôts), introduced by the 2018 Finance Law and reinforced by later Finance Laws, which empowers the DGI to require electronic invoicing. The implementing decree fixing the technical specification, thresholds and calendar had not been published in the Bulletin Officiel as of July 2026. |
| Phase-in | 5 phases, 2024 to 2027 |
| Scope | B2G: Not required · B2B: Not required · B2C: Not required |
| Format | XML (UBL 2.1), XML (CII) · UBL 2.1 or CII as announced by the DGI; the definitive schema is to be set by the implementing decree |
| Platform | DGI national e-invoicing platform (centralised) · Central clearance with pre-validation (announced) |
| Penalties | No e-invoicing-specific penalties have been published, because Article 145-IX of the CGI leaves the enforcement detail to the implementing decree, which had still not been published in July 2026. |
Phase-in timeline
2024 to 2027- 2024DGI opens public consultation on the national e-invoicing model and platform designconsultation only
- 2026First wave date circulated for large companies subject to corporate income tax; it passed without the implementing decree being published, so no obligation took effectlarge companies (indicative, practitioner reports)
- 2026DGI Director General confirms the launch is in preparation for 2026 and that the draft implementing decree is under review at the General Secretariat of the Governmentno obligation created
- 2026Second wave date circulated for medium-sized companies; not confirmed by decreeturnover reported by practitioners as MAD 10 million to 200 million (indicative)Today
- 2027Final wave date circulated for smaller companies and auto-entrepreneurs; not confirmed by decreeturnover reported by practitioners as above MAD 500,000 (indicative)
Mandate at a glance
Verified Jul 2026- B2G not required
- B2B not required
- B2C not required
- Non-residents: out of scope
- XML (UBL 2.1)
- XML (CII)
- UBL 2.1 or CII as announced by the DGI; the definitive schema is to be set by the implementing decree
- DGI national e-invoicing platform (centralised)
- Real-time clearance
- 10 years
- Digital signature: required
- Storage: Any (with access)
- No e-invoicing-specific penalties have been published, because Article 145-IX of the CGI leaves the enforcement detail to the implementing decree, which had still not been published in July 2026.
- Existing General Tax Code sanctions continue to apply to invoicing and record-keeping failures, including the Article 191 bis penalty for failing to present accounting records in electronic form during an audit; no reliable e-invoicing amounts can be quoted until the decree appears.
- Once the regime is in force, practitioners expect the commercially significant risk to be the loss of VAT deduction on invoices that have not been validated by the DGI platform, rather than fines.
Full technical breakdown: Morocco guide on e-Invoice.app
Is e-invoicing mandatory in Morocco?
Not yet. The mandate has been announced but is not in force. Non-resident businesses are outside the scope of the mandate.
What are the Morocco e-invoicing deadlines?
The next Morocco e-invoicing deadline is 1 January 2027: Final wave date circulated for smaller companies and auto-entrepreneurs; not confirmed by decree (turnover reported by practitioners as above MAD 500,000 (indicative)).
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2B | DGI opens public consultation on the national e-invoicing model and platform design | consultation only | |
B2B | First wave date circulated for large companies subject to corporate income tax; it passed without the implementing decree being published, so no obligation took effect | large companies (indicative, practitioner reports) | |
B2B | DGI Director General confirms the launch is in preparation for 2026 and that the draft implementing decree is under review at the General Secretariat of the Government | no obligation created | |
B2B | Second wave date circulated for medium-sized companies; not confirmed by decree | turnover reported by practitioners as MAD 10 million to 200 million (indicative) | |
Upcoming | B2B | Final wave date circulated for smaller companies and auto-entrepreneurs; not confirmed by decree | turnover reported by practitioners as above MAD 500,000 (indicative) |
What format and platform does Morocco require?
Morocco has not yet mandated a specific e-invoicing format or transmission platform. Technical requirements will be confirmed by the Direction Générale des Impôts (DGI) as the regime is finalised. Invoices must be retained for 10 years, with a qualified digital signature. For format specifications and implementation detail, see the full Morocco technical guide on e-Invoice.app.
What are the penalties in Morocco?
- No e-invoicing-specific penalties have been published, because Article 145-IX of the CGI leaves the enforcement detail to the implementing decree, which had still not been published in July 2026.
- Existing General Tax Code sanctions continue to apply to invoicing and record-keeping failures, including the Article 191 bis penalty for failing to present accounting records in electronic form during an audit; no reliable e-invoicing amounts can be quoted until the decree appears.
- Once the regime is in force, practitioners expect the commercially significant risk to be the loss of VAT deduction on invoices that have not been validated by the DGI platform, rather than fines.
What changed recently?
- DGI Director General Younes Idrissi Kaitouni confirmed at a Médias24 event that the launch is planned during 2026 with a phased rollout starting with large companies, and that the draft implementing decree was under review at the General Secretariat of the Government.
- The DGI opened a public consultation on the national e-invoicing model, confirming a centralised clearance design based on structured UBL invoices and a phased rollout by company size.
Need the full Morocco compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed Morocco country guide on our partner site e-Invoice.app.
Morocco e-invoicing guide on e-Invoice.appMorocco e-invoicing: frequently asked questions
Does the Moroccan mandate cover B2C sales and public sector supplies?
The DGI programme is being designed B2B-first, with business-to-business transactions in the initial scope. Extension to consumer sales has been discussed as a later phase but has not been confirmed. Supplies to public bodies already involve separate electronic submission channels for public procurement, which are distinct from the DGI clearance platform.
How long must Moroccan businesses keep invoices?
The General Tax Code requires accounting records and supporting documents, including invoices, to be retained for ten years. Once e-invoicing is in force the retained item will be the structured, signed electronic file rather than a paper copy, and it must remain readable and available to the DGI throughout that period.
How will Moroccan businesses connect their ERP to the DGI clearance platform?
Connection is expected to be through a certified API integration or an approved service provider that signs, submits and retrieves the DGI validation for each invoice. Because the specification is not final, integration work should stay flexible. The full connection, certification and testing requirements are covered in the detailed Morocco guide on e-Invoice.app.
More detailed questions? See the full Morocco guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- Direction Générale des Impôts, official portal (DGI Morocco)
- DGI. Facturation électronique: lancement en préparation, les détails avec Younes Idrissi Kaitouni (Médias24)
- Electronic invoicing in Morocco: implementation confirmed for 2026 with UBL and CTC model (EDICOM)
- Facturation électronique au Maroc 2026: guide complet (Upsilon Consulting)
- Facturation électronique au Maroc 2026: calendrier, obligations et guide de conformité (Experio)
Follow e-Invoice.app on LinkedIn for e-invoicing mandate news and deadline alerts.
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