- Morocco’s General Directorate of Taxes (DGI) plans to implement mandatory electronic invoicing starting in 2026, beginning with large companies, as part of a broader digital transformation strategy aimed at improving tax efficiency and transparency.
- The rollout will occur in phases: initial system proposals and public consultations will begin in October 2024, followed by a pilot phase in October 2025, where volunteer companies will test the system before the official mandatory rollout in early 2026.
- Two potential implementation models are under consideration: a post-audit model allowing free invoice exchange with later tax validation, or a Continuous Transaction Control (CTC) model requiring pre-issuance validation by tax authorities, with a focus on security, scalability, and international interoperability through standardized formats.
Source Edicom
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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