Electronic Invoicing in Morocco: Mandatory in 2026 Using the UBL Format

Morocco is moving toward mandatory electronic invoicing starting in 2026 as part of its digital tax transformation. This initiative has legal backing under the 2018 Finance Law (Article 145-9), led by the General Tax Directorate (DGI), with the aim of improving tax efficiency, strengthening transparency, and combating tax evasion.

The implementation phases for electronic invoicing in Morocco are as follows:

• October 2024: Launch of the first proposals for the electronic invoicing system in Morocco 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 the local technology firm xHub.
• First Phase 2026 (Centralized Portal): Official launch and commencement of mandatory electronic invoicing in Morocco. Starting in 2026, companies will be required to use electronic invoicing on a phased basis, in compliance with the criteria established by the DGI. Authorities have indicated that adoption will be gradual depending on the type and size of the companies, similar to other countries, in order to facilitate the transition and manage an orderly integration into invoicing and accounting processes.
• Subsequent phases (timelines to be determined): Incorporation of certified service providers (CSPs) for invoice management, with extension to small and medium-sized enterprises and B2C flows.

How does the electronic invoicing model work in Morocco?

The new platform will be based on a microservices architecture, which will allow for scalability and adaptability to market needs. To ensure international interoperability, standard formats such as UBL (Universal Business Language) will be adopted, with UBL being the confirmed format for invoices.

Regarding the invoice flow, the model will launch in a centralized manner: the DGI will receive all invoices and transmit them to the recipient, with the option to connect directly to the portal. The system will also include an invoice lifecycle mechanism, which will cover payment reporting. In this first phase, the requirement will be limited to B2B flows, although authorities have indicated that B2C flows could be incorporated in later stages.

Delegation Model to Private Operators (CSP): The Next Phase of Electronic Invoicing in Morocco

One of the most significant announcements is the DGI’s intention to delegate invoice management to private operators in later phases, known as CSPs (Certified Service Providers). Although the certification procedures and technical requirements for these private platforms have not yet been finalized, it has been confirmed that they must pass security audits and that technical specifications will be published.

This approach, inspired by models in Latin America, aims for a system of continuous transaction control (CTC) involving authorized providers, similar to the model adopted by other countries in the region.

How to Prepare for Electronic Invoicing in Morocco?

With the mandatory implementation of electronic invoicing in Morocco fast approaching, companies must plan ahead to ensure a smooth transition. Key steps include evaluating current invoicing systems, adapting to the UBL standard, and defining an integration strategy with the centralized portal. In later phases, it will also be essential to monitor the certification process for private service providers (CSPs) and the security audit requirements that are established.

EDICOM, as a global provider of electronic invoicing solutions with a presence in over 80 countries and extensive experience in CTC models in Latin America and Europe, will closely monitor regulatory developments in Morocco to offer its clients the best solution when the mandate takes effect.