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Morocco e-Invoicing

Updated 17 April 2026

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  • Mandates
  • Technical
  • SAF-T
  • Timeline
  • FAQ
  • Sources
B2B e-Invoicing
planned
B2G e-Invoicing
planned
Next deadline
None announced
Formats
UBL (Universal Business Language)

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B2B
planned
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 .

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Standards:

UBL
CII (Cross-Industry Invoice)

Supported Formats:

UBL (Universal Business Language)

Clearance Model:

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 .

N/A
N/A

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.

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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 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 .

B2G e-Invoicing in Morocco is planned for future implementation. 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 .

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

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

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 .

Major ERP systems including SAP, Oracle, Microsoft Dynamics, Sage, and QuickBooks support Morocco e-Invoicing through UBL (Universal Business Language). Integration typically requires connecting to the government clearance platform.

To integrate with Morocco e-Invoicing: 1) Ensure your software supports UBL (Universal Business Language), 2) Register with the government clearance platform, 3) Comply with UBL.

Morocco requires compliance with UBL, CII (Cross-Industry Invoice) standards. Supported formats include UBL (Universal Business Language).

To get started with e-Invoicing in Morocco: 1) Register with the government clearance platform, 2) Integrate your accounting system with the platform API, 3) Ensure your invoices comply with UBL (Universal Business Language) formats, 4) Test invoice submission before go-live.

B2C e-Invoicing in Morocco is planned for future implementation. 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.

Primary sources for Morocco

tax.gov.ma, tax.gov.ma, sgg.gov.ma, finances.gov.ma, finances.gov.ma, sgg.gov.ma.

Related Countries

Burkina Faso
planned
Cameroon
planned
Ethiopia
planned
Gambia
planned