Morocco to implement mandatory e-invoicing in 2026

Morocco is taking a decisive step in the digital transformation of its tax system with the introduction of mandatory electronic invoicing starting in 2026. Led by the General Directorate of Taxes (DGI), this initiative aims to enhance fiscal efficiency, strengthen transparency, and combat tax evasion.

The Moroccan roadmap outlines several key phases ahead of full enforcement in 2026:

• October 2024:Launch of the first system proposals and opening of a public consultation to gather feedback from economic stakeholders. During this initial stage, the development of the platform was also awarded to local tech firm xHub, marking the official start of the implementation project.
• October 2025: ​Pilot phase of the e-invoicing system. A group of volunteer companies will test the platform, issuing sample electronic invoices and providing feedback on its performance. By this point, the DGI expects the system to be fully operational and the technical development to be complete.
• Early 2026: ​Official rollout and start of the mandatory phase. From early 2026, businesses will be required to use electronic invoicing, following a phased approach according to criteria established by the DGI. Authorities have indicated that the adoption will be gradual, based on company type and size—similar to models implemented in other countries—to ease the transition and ensure a smooth integration into billing and accounting processes.

Put simply, it is expected that larger companies will be required to comply first, followed later by medium-sized and small businesses under staggered deadlines (yet to be officially defined).

One of the main topics under discussion is the implementation model. The DGI is currently evaluating two potential approaches: a post-audit model, in which companies may freely exchange invoices and tax validation occurs afterward, or a Continuous Transaction Control (CTC) model, in which each invoice must be validated by the tax authority before being issued. If the CTC model is adopted, Morocco may opt for a decentralized system, allowing invoices to be transmitted through authorized service providers, rather than a centralized system managed directly by the government.

The new e-invoicing platform will be based on a microservices architecture, enabling scalability and adaptability to market needs. Moreover, to ensure international interoperability, Morocco will adopt standard formats such as Universal Business Language (UBL) and Cross-Industry Invoice (CII). System security will also be a top priority, with the use of electronic signatures promoted to ensure the authenticity and integrity of fiscal documents.

As the implementation date approaches, the DGI is encouraging businesses to prepare in advance for a smooth transition. Key steps include assessing current billing systems, training staff in the use of electronic signatures, and adapting to the new technological requirements.