Morocco e-Invoicing 2026: From Dunes to Digital, Understanding the Mandatory e-Invoicing Requirements

Mandatory e-Invoicing Framework: Morocco is implementing a mandatory e-invoicing regime, rooted in the 2018 finance reforms under Article 145-9 of the tax code, which allows for electronic management of invoices and records. The rollout will begin with a pilot phase in October 2025, followed by mandatory adoption starting in early 2026, targeting large businesses first and gradually including SMEs.
Phased Implementation and Affected Parties: The Direction Générale des Impôts (DGI) has outlined a phased approach for e-invoicing, focusing primarily on Business-to-Business (B2B) and Business-to-Government (B2G) transactions, while the requirements for Business-to-Consumer (B2C) transactions remain unclear. The DGI has yet to publish comprehensive technical details and implementing decrees for the e-invoicing system.
Focus on Domestic Transactions and Future Guidance: Initially, the e-invoicing mandate will affect domestic businesses, especially large enterprises, with expectations of expanding to all eligible Moroccan businesses over time. While some cross-border transactions may eventually be included, definitive guidance on how these will be treated, particularly for foreign suppliers, has not been released. Businesses should stay informed on regulatory changes to prepare for compliance effectively.

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E-invoicing