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Morocco e-invoicing 2026

DGI pilot underway with full mandate starting 2026

Morocco’s Directorate General of Taxes (DGI) has been developing a mandatory e-invoicing plan since last year, and early details are now becoming available. The timeline is as follows:

  • Oct 2024 launch of e-invoicing proposals, including public consultation period;
  • Oct 2025 voluntary pilot phase; and
  • Early 2026 phased launch starting with large taxpayers.

The adoption of e-invoicing is on the rise in Morocco, however, it is currently not mandatory. Businesses can choose to use e-invoices, but they must abide by the requirements laid out in the tax code, such as appropriate record keeping and ensuring that the recipient agrees to receive e-invoices.

Four or Five corner e-invoicing being debated

The DGI is currently evaluating two approaches for the implementation of this system:

  • a post-audit model, allowing companies to directly exchange their invoices, tax controls being deferred to beyond this issuance of the e-invoice. This could be a 4-corner e-invoicing model along the lines favoured for Belgian e-invoicing; and
  • a Continuous Transaction Control model, in which invoices must be validated by the tax administration before they are issued. This could be a 5-corner e-invoicing model favoured for French e-invoicing. If Morocco follows this path, it seems more likely to follow the decentralised model, submitting e-invoices multiple authorised service providers, than a centralised model which is direct to the government. Either model would likely include a free service for smaller traders with limited volumes.

Micro-services and universal standards 2026 launch

The DGI has adopted a microservices-based architecture, ensuring agility and scalability to meet the requirements of modern tax systems.

The Moroccan e-invoicing mandate will be based on universal formats such as the Universal Business Language (UBL) and the Cross-Industry Invoice (CII). These formats are standardised and widely recognised internationally, facilitating seamless interoperability across different systems and jurisdictions. Another critical aspect of this initiative involves promoting widespread adoption of electronic signatures among Moroccan companies. This strategic focus aims to enhance the security and legal validity of electronic invoices, ensuring compliance with regulatory requirements and safeguarding sensitive transactional data.

The next few years will mark a profound transformation for companies operating in Morocco. The adoption of electronic invoicing promises to simplify processes, strengthen transaction security and optimise controls through better traceability of business operations.

Middle East & Africa e-invoicing

Country Date Comments (click for details)
Angola Sept 2025 Implementation plans being completed
Bahrain 2026? Plans progressing for launch 2025 likely
Benin 2020
Botswana 2025-26 Plans for e-invoicing
Burundi 2022 E-Tax reporting
Cape Verde 2020 Mandatory e-invoicing
Côte d’Ivoire 2019 E-invoicing mandated for certain supplies
Congo, Republic 2024 e-invoicing and fiscal devices mandate
Egypt Sep 2021 E-invoice B2B and B2C
Eswatini TBC E-invoicing tender issued
Ghana 2022 Phased rollout of mandatory E-VAT invoicing regime
Israel 5 May 2024 Pre-clearance to follow Chile model
Jordan Apr 2025 Pre-clearance e-invoices and pre-filled VAT returns
Kenya Aug 2021 TIMS e-invoice
Madagascar 2025? E-invoicing mandate
Mauritania Oct 2023 Launch of e-invoices
Mauritius May 2024 Mandatory e-invoicing
Malawi 2024 E-billing introduction
Morocco 2026 B2B mandate proposal
Namibia TBC E-invoicing proposals
Niger 2021 Mandatory electronic invoices for all taxpayers
Nigeria 2025 B2B e-invoicing & B2C e-reporting
Oman 2026 Potential e-invoicing implementation
Rwanda 2021 Mandatory e-invoicing for all taxpayers
Saudi Arabia Dec 2021 Pre-clearance e-invoicing
Senegal 2025? Mandatory e-invoicing proposal
South Africa 2028? E-invoicing, digital reporting and pre-filled returns consultation
Tanzania 2022 VFD pre-clearance e-invoicing
Tunisia 2016 B2B and B2C e-invoices
UAE July 2026 E-invoice regime
Uganda Jun 2022 Pre-clearance e-invoice and fiscal cash registers
Zambia Jul 2024 E-invoicing introduction

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