Morocco is moving toward a mandatory electronic invoicing system in 2026, with a centralized CTC model that will validate invoices in real time via the DGI platform. The reform will roll out progressively, starting with B2B transactions for large companies and later expanding to SMEs and B2C. The UBL format will be the required structured data standard, and invoices must include an electronic signature before validation.
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Morocco World News · 12 days ago
Morocco has begun applying a 20% VAT on digital services from foreign providers such as Netflix and ChatGPT, effective 11 June 2026. The measure requires foreign platforms to register, file quarterly returns and remit VAT through a new electronic portal. Moroccan consumers will ultimately pay the higher tax on their subscriptions.
North Africa Post · 17 days ago
Morocco has launched a dedicated VAT platform for digital services, targeting global tech giants. The DGI requires foreign providers to register, file quarterly declarations and remit VAT. The move aligns Morocco with about 30 OECD and EU countries.
Morocco World News · 2 months ago
Morocco’s General Directorate of Taxes (DGI) has launched a new online platform for collecting VAT on remote digital services. Non‑resident companies providing digital services to Moroccan customers must register, obtain a tax ID, file quarterly declarations and maintain transaction registers from 11 June 2026.
VATCalc · 4 months ago
Morocco has introduced a new VAT regime for non‑resident digital service providers, requiring quarterly registration, reporting and payment via a dedicated electronic platform effective 11 June 2026. The 20 % VAT rate applies to B2C digital services, with detailed transaction‑level reporting mandated within 30 days of each quarter. B2B digital services remain nil‑rated for foreign suppliers, with reverse charge applied by Moroccan VAT‑registered businesses.
Punch · 1 day ago
Nigeria: The Nigeria Revenue Service has set a July 31 deadline for all large taxpayers to fully adopt the national e-invoicing and Electronic Fiscal System. Companies with annual gross turnover of N5bn and above must complete onboarding, integration, testing and invoice transmission by that date or face sanctions.
BusinessDay · 1 day ago
Nigeria's National Revenue Service has extended the deadline for large taxpayers to comply with the mandatory electronic invoicing regime until 31 July 2026. The new deadline replaces the earlier 30 June implementation date and imposes a N200,000 penalty for each non-compliant transaction, while non-transmitted invoices may not qualify for VAT input credit.
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Key Takeaways
The UBL (Universal Business Language) format will be the mandatory structured electronic format for all e-invoices.
B2B e-invoicing is expected to start in 2026, initially targeting large companies and then gradually expanding to SMEs.
Invoices must include an electronic signature and be transmitted to the DGI platform, where they will undergo real-time validation of format, signature and mandatory data before being forwarded to the buyer.
B2C transactions are not part of the initial 2026 rollout but may be added in later phases.
In later phases, accredited Certified Service Providers will act as private operators authorized to support invoice clearance and transmission, supplementing the DGI platform.
Primary source
Read the full article at RTC SuiteThis summary was published on VATfaqs.com on 6 May 2026. It relates to VAT developments in Morocco. The original source is RTC Suite.
