Country Overview
Morocco is embarking on a major transformation of its tax system, with plans to introduce mandatory electronic invoicing (e-Invoicing) by 2026. This initiative, led by the Directorate General of Taxes (DGI), intends to increase efficiency, transparency and compliance within the country’s fiscal framework. The DGI is debating the implementation of 4-corner model or 5-corner model.
Implementation Timeline
The DGI has outlined a clear roadmap for the e-Invoicing rollout:
- October 2024: Introduction of e-Invoicing proposals.
- October 2025: Finalisation of the system development is expected.
- Early 2026: Official launch of the mandatory e-Invoicing system.
Currently, while e-Invoicing is gaining traction in Morocco, it remains voluntary. Businesses opting to use electronic invoices must adhere to existing tax code requirements, including proper record-keeping and obtaining consent from recipients to receive e-Invoices.
Technological Framework
To ensure the e-Invoicing system is both agile and scalable, the DGI plans to implement a microservices-based architecture. This design will facilitate adaptability to evolving tax requirements. The system will support universal formats such as the Universal Business Language (UBL) and the Cross-Industry Invoice (CII), promoting seamless interoperability across various systems and international borders.
Utilisation of Electronic Signatures
A key component of this initiative is the adoption of electronic signatures among Moroccan businesses. This measure aims to enhance the security and legal validity of electronic invoices, ensuring compliance with regulatory standards and protecting sensitive transactional data.
As Morocco progresses toward the 2026 implementation, businesses are encouraged to familiarize themselves with the forthcoming e-Invoicing requirements and assess their current invoicing processes. Early preparation will be crucial to ensure a smooth transition to the new system and to capitalize on the benefits of digital invoicing.
As a result, Morocco’s move toward mandatory e-Invoicing aims to create a more efficient, transparent, and secure fiscal environment for both businesses and tax authorities.
