Mandatory continuous transaction control e-invoicing programme planned by the Direction Générale des Impôts (DGI) under the Ministry of Economy and Finance . B2B is the first scope of rollout; large enterprises onboard first, followed by TPE/PME (very small and small to medium enterprises) under a phased approach. Anchored in the Code Général des Impôts 2026 and detailed in the Note Circulaire 736 on the 2025 Finance Law and the synthetic note on the 2026 Finance Law tax measures .
B2C
planned
B2C transactions to be brought into scope of the future e-invoicing platform of the Direction Générale des Impôts in line with the broader fiscalisation strategy. Detailed B2C requirements not yet published; B2B is the priority scope of the initial rollout.
B2G
planned
B2G to be included in the planned e-invoicing framework administered by the DGI and aligned with public procurement digitalisation under the Ministry of Economy and Finance .
Pre-clearance / real-time validation model: a central platform operated by the Direction Générale des Impôts (DGI) where invoices pass through the tax authority for real-time validation before being considered valid. The system accommodates all company sizes with simplified approaches for VSMEs (very small and medium enterprises) and more automated integrations for larger organisations. Format aligned with international practices using UBL (Universal Business Language) and CII (Cross-Industry Invoice). The implementing decree is under review at the Secrétariat Général du Gouvernement , and the framework is anchored in the Code Général des Impôts 2026 .
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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 .
PLF 2026 confirms mandatory e-invoicing programme
31 December 2025
Legislative
The PLF 2026 and the synthetic note on the 2026 Finance Law tax measures confirm a mandatory continuous transaction control e-invoicing programme, with implementing decrees and a phased rollout timetable to be 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.