Background of e-Invoicing in Morocco

Morocco is moving to a mandatory e-invoicing regime with a legal basis that dates back to the finance reforms of 2018: Article 145-9 of the Moroccan tax code ["Code General Des Impots, (hereinafter the "CGI"), introduced by the Loi de Finances] provides for the electronic handling of invoices and accounting records. The Direction Générale des Impôts (hereinafter the "DGI") has since put the topic back on the Tax Authorities agenda and set out a staged roadmap in the 2026 Finance Bill (PLF 2026), with public consultation and development of the electronic invoicing platform, having happened in October 2024, the pilot activity planned for during 2025 and wider, phased mandatory adoption beginning in early 2026. This reform is part of the broader effort to modernise Morocco's tax infrastructure.

From Pilot to Full Mandate:

Key Dates in Morocco’s e-Invoicing Rollout

1. 2018: Finance reform of Article 145-9 in the CGI, which provides for the digital management of invoices and financial records.
2. October 2024: The expected launch of system proposals and public consultation to gather feedback from stakeholders, and the initial development of the platform began with a local technology firm. 
3. October 2025: Expected introduction of the Pilot phase, beginning with volunteer companies proceeding to test the Morocco e-invoicing system/Platform. Responses and comments are gathered, and the expectation is for the system to be fully operational at this stage. 
4. Early 2026: The Official rollout for the mandatory use of structured data. The final step of the implementation will be phased, starting with larger companies and will gradually expand to include medium-to-small-size businesses. 

Compliance Directorate: Who are the Affected Parties? 

The government has not yet published a single, comprehensive implementing decree that explains every technical details, such as format or the use of electronic signatures, and the full scope of the mandatory application; instead, the DGI has signalled a phased roadmap, as indicated above, in public briefings and industry communications. These timetables and operational models (Continuous Transaction Control models, i.e. "CTC"-models) remain subject to the specific decrees and technical regulations that are still to be released by the Tax Authority of Morocco. 

Transactional Level Understanding of the e-Invoicing Mandate in Morocco

Under Morocco’s upcoming mandatory electronic invoicing, Business-to-Business transactions are expected to be fully in scope, with several compliance guides explicitly highlighting B2B as a primary target for the new system. Business-to-Government transactions are also likely to be covered, reflecting the common global practice of starting digitalisation programs with government clients, and Moroccan-focused commentary similarly identifies B2G as an anticipated category. By contrast, Business-to-Consumer transactions remain less clearly defined; most public discussions and industry sources focus on business-to-business and business-to-government transactions. Because of this ambiguity, it is not yet certain whether B2C transactions will be mandatorily subject to the same e-invoicing requirements from the outset. 

Domestic vs Foreign/ Cross-Border Transactions

The primary group to be affected by Morocco’s upcoming e-invoicing mandate will be domestic businesses, beginning with large enterprises. According to the DGI, the rollout will be gradual, initially targeting large taxpayers, with the expectation that over time the obligation will extend to SMEs and smaller firms. All eligible Moroccan businesses will likely be required to issue structured electronic invoices in compliance with the new regime. For cross-border transactions, publicly available commentary indicates that the initial scope is expected to cover certain transactions. While there is no explicit confirmation that all import/export invoices will fall under the mandate, some sources suggest that a “four-corner” or “five-corner” model is being considered. Adoption of international invoice formats, such as UBL or CII, could make it technically feasible for cross-border business-to-business transactions to be included. However, definitive legal guidance on how non-resident or foreign-based suppliers will be treated has not yet been publicly released.

In Short 

As Morocco enters the world of digital tax transformation, the shift toward mandatory e-invoicing in 2026 marks a pivotal step in modernising the country’s fiscal landscape. While the legal foundation is in place and the roadmap through 2026 is defined, many of the technical and procedural specifics have not yet been released and will only be clarified once the DGI releases its implementing decrees and operational guidelines. With B2B and B2G transactions expected to form the core scope of the system, and B2C requirements still evolving, businesses operating in or with Morocco should closely monitor regulatory developments and prepare early for structured invoicing. By engaging proactively in the transition, organisations can ensure readiness, minimise compliance risks, and fully benefit from Morocco’s move toward a streamlined, technology-driven tax environment.