🎧 Listen to This Article
Morocco’s Directorate General of Taxes (DGI) is moving forward with its mandatory e-invoicing initiative, with a full mandate set for 2026. The DGI has been developing this system since 2024, and the timeline for the phased implementation is now clear:
- October 2024: E-invoicing proposals to be launched
- October 2025: Pilot phase
- Early 2026: Full implementation
Currently, e-invoicing is not mandatory in Morocco. However, businesses can choose to use it, as long as they comply with the tax code’s requirements, such as ensuring proper record-keeping and getting recipient consent for electronic invoices.
DGI Evaluates E-Invoicing Models
The DGI is considering two models for e-invoicing implementation:
- Post-Audit Model (4-Corner Model): In this approach, businesses can exchange invoices directly, with tax audits deferred until after the invoice is issued. This model is similar to Belgium’s approach.
- Continuous Transaction Control (CTC) Model (5-Corner Model): In this model, invoices must be validated by the tax administration before being issued. The DGI is leaning towards a decentralized model, where e-invoices would be submitted through authorized service providers instead of directly to the government. This model is similar to France’s e-invoicing system and could include free services for smaller businesses with limited transaction volumes.
Microservices and Universal Standards
To support this transformation, the DGI is adopting a microservices-based architecture, ensuring that the system is scalable and adaptable to the growing needs of the tax system.
The Moroccan e-invoicing mandate will rely on universal standards like Universal Business Language (UBL) and Cross-Industry Invoice (CII). These standardized formats will ensure interoperability across systems and jurisdictions, simplifying the invoicing process and promoting international compliance.
Additionally, the DGI is encouraging the use of electronic signatures to boost the security and legal validity of e-invoices. This focus on security is aimed at ensuring regulatory compliance while protecting sensitive transaction data.
Impact on Moroccan Businesses
The transition to mandatory e-invoicing will fundamentally transform the way businesses operate in Morocco. The system is expected to:
- Simplify invoicing processes
- Enhance transaction security
- Improve tax control and compliance through better traceability of business operations
The full launch in 2026 will mark the culmination of these efforts, setting the stage for a more efficient, secure, and transparent tax environment in Morocco.
For further details, clarification, contributions, or any concerns regarding this article, please contact us at editorial@tax.news. We value your feedback and are committed to providing accurate and timely information. Please note that our privacy policy will handle all inquiries
