DGI e-invoicing · · 3 min de lecture

E-invoicing in Morocco: where does the mandate stand?

What the tax code says, the announced timeline, what is still not official as of 7 October 2026, and what an SME can prepare now.

Electronic invoicing is set to become the rule in Morocco. Between announcements, vendor guides and texts actually published, it is hard to know what is mandatory and from when. Here is where things stand on 7 October 2026, with sources.

In short

  • The principle is in the law. Article 145-IX of the General Tax Code requires a computerised invoicing system meeting criteria set by the tax administration.
  • The implementing rules are not published yet. As of 28 September 2026, no implementing decree or order had appeared in the Official Bulletin.
  • The timeline going around is announced, not official. Thresholds and dates differ from one source to another.
  • What does not change: mandatory invoice details, continuous numbering and credit notes, to apply today.

What the law says

The legal basis is Article 145, paragraph IX, of the General Tax Code. It sets the principle of a computerised invoicing system and leaves its rules to a regulatory text, which will fix the invoice format, the platform, the timeline and the thresholds.

Where the implementing text stands

According to the chartered accountancy firm Upsilon Consulting, in an update dated 28 September 2026, no implementing decree or order for Article 145-IX had been published in the Official Bulletin, and none of the thresholds, formats or start dates came from an official DGI document. The firm also notes that the 2026 tax code contains no penalty specific to e-invoicing.

The announced timeline and model

Most guides describe a roll-out by turnover bands: large companies first, then mid-sized companies, then SMEs from 2027, and very small businesses later. They also describe a clearance model, where a DGI platform checks each invoice in a structured XML format (UBL 2.1 or UN/CEFACT CII are often cited) before it reaches the customer. None of this is binding until the implementing text is published.

What you can do now

  • Complete invoices: issuer ICE, IF, RC and address, business customer ICE, number, date, net amounts, VAT and total.
  • No gaps in numbering: a wrong invoice is cancelled with a credit note, never deleted.
  • One tool from quote to invoice: when the quote lives in Excel and the invoice elsewhere, amounts end up diverging.

In Numa, a quote becomes a delivery note and then an invoice with no re-keying, mistakes are corrected with credit notes, and DGI e-invoicing is included in every plan at no extra cost, to be switched on once the implementing text is published. See Numa in a demo.

Sources

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