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Morocco e-Invoicing

Updated 16 April 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Morocco is planning mandatory continuous transaction control e-invoicing across B2B, B2G and B2C, run by the Direction Générale des Impôts under a clearance model using UBL. Large enterprises onboard first, then smaller businesses, with the implementing decree to fix start dates and thresholds still pending.

Morocco e-Invoicing Overview

B2B
planned
Mandatory continuous transaction control (CTC) e-invoicing is planned by the Direction Générale des Impôts (DGI) under the Ministry of Economy and Finance , with the obligation set in Article 145-IX of the Code Général des Impôts. B2B is the first scope of rollout, with large enterprises onboarding first, followed by TPE/PME (very small and small to medium enterprises) under a phased approach. The implementing decree that will fix the start dates, scope thresholds and technical rules had not been published in the Bulletin Officiel as of April 2026, so no start date is legally confirmed.
B2G
planned
B2G is expected to be brought into the planned e-invoicing framework administered by the DGI . Scope and dates depend on the implementing decree, which had not been published as of April 2026.
B2C
planned
B2C transactions are expected to be brought into scope of the future DGI e-invoicing platform in a later phase; B2B is the priority of the initial rollout. Detailed requirements await the implementing decree.

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Implementation Timeline(3 events)

Key mandate dates. Select a date for detail, or show all updates below.

Note Circulaire 736 outlines tax reform path
31 January 2025
Legislative
The DGI published Note Circulaire 736 on the 2025 Finance Law , reaffirming the digitalisation of tax administration as part of the multi-year fiscal reform endorsed by Bulletin Officiel publications on the Secrétariat Général du Gouvernement portal .
Finance Law 2026 carries the e-invoicing programme
31 December 2025
Legislative
The 2026 Finance Law carried forward the mandatory e-invoicing programme under Article 145-IX of the Code Général des Impôts. Start dates depend on an implementing decree not yet published in the Bulletin Officiel.
DGI confirms e-invoicing system technically ready for 2026 launch
16 April 2026
All
Younès Idrissi Kaitouni, Director General of the Direction Générale des Impôts (DGI) , confirmed in a public interview that the national e-invoicing project is no longer in design phase and the system is technically ready to support a 2026 rollout. The model introduces a central platform where invoices pass through the tax authority, enabling real-time visibility and control. Real-time validation requires invoices to be checked before they are considered valid. Rollout will be progressive, allowing companies to onboard over time rather than facing a single deadline. The chosen format is UBL (Universal Business Language), aligning with international practices for standardisation and interoperability. The system is designed to accommodate all company sizes, with simplified approaches for VSMEs and more automated setups for larger organisations. An implementing decree is under review at the Secrétariat Général du Gouvernement to define the rollout framework.

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Compliance Regime

CTC Model
Clearance
Clearance / Continuous Transaction Control (CTC) model planned: invoices to be transmitted to the DGI platform for validation before exchange. Detailed rules await the implementing decree.
Network
Clearance
Standards
UBL, CII (Cross-Industry Invoice)

Record-keeping & Reporting

SAF-T
N/A
N/A

Technical Formats

UBL (Universal Business Language)

Detailed exemptions, penalties and cross-border rules for Morocco are not yet published. The official sources have the latest detail.

Official Sources

  • tax.gov.maOfficial site
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Related Countries

  • CameroonPlanned
  • EswatiniPlanned
  • EthiopiaPlanned
  • GambiaPlanned

Frequently asked questions about e-Invoicing in Morocco

e-Invoicing is currently planned for future implementation for B2B and planned for future implementation for B2G transactions in Morocco.

B2B e-Invoicing in Morocco is planned for future implementation. Mandatory continuous transaction control (CTC) e-invoicing is planned by the Direction Générale des Impôts (DGI) under the Ministry of Economy and Finance , with the obligation set in Article 145-IX of the Code Général des Impôts. B2B is the first scope of rollout, with large enterprises onboarding first, followed by TPE/PME (very small and small to medium enterprises) under a phased approach. The implementing decree that will fix the start dates, scope thresholds and technical rules had not been published in the Bulletin Officiel as of April 2026, so no start date is legally confirmed.

B2G e-Invoicing in Morocco is planned for future implementation. B2G is expected to be brought into the planned e-invoicing framework administered by the DGI . Scope and dates depend on the implementing decree, which had not been published as of April 2026.

Morocco supports the following e-Invoice formats: UBL (Universal Business Language).

Morocco uses the following e-Invoicing standards: UBL, CII (Cross-Industry Invoice).

Clearance / Continuous Transaction Control (CTC) model planned: invoices to be transmitted to the DGI platform for validation before exchange. Detailed rules await the implementing decree.

B2C e-Invoicing in Morocco is planned for future implementation. B2C transactions are expected to be brought into scope of the future DGI e-invoicing platform in a later phase; B2B is the priority of the initial rollout. Detailed requirements await the implementing decree.