E-Invoicing Country

Morocco

Coming

Coming

Flag of Morocco

Mandate Overview

The mandate

Morocco's General Directorate of Taxes (Direction Générale des Impôts, DGI) has announced its intention to introduce a mandatory e-invoicing regime, with a target window in 2026. The DGI has framed e-invoicing as part of its broader digital tax modernization agenda alongside the SIMPL online tax services. As of early 2026, the legal and technical framework has not yet been published in binding form: a draft is anticipated through the Finance Law process, but specific formats, clearance vs. reporting model, thresholds, and onboarding waves remain to be confirmed. Voluntary digital invoicing is permitted today.

Timeline

Key milestones

2023
Jan 2023
  • Government publicly signals intent to introduce mandatory e-invoicing

2026
Jan 2026
  • Anticipated launch window for phased rollout (pending formal DGI specifications)

Flowie Coverage

How Flowie supports Morocco

Flowie tracks Morocco e-invoicing program development and is preparing as a candidate ASP/integrator. Generation and clearance support will be aligned to DGI specifications once published.

FAQ

Common questions

Is e-invoicing mandatory in Morocco today?

No. As of early 2026 there is no binding mandate. The DGI has signalled intent to introduce e-invoicing with a target window in 2026, but the formal legal and technical framework has not yet been published. Voluntary digital invoicing is permitted in the meantime.

What format will Morocco require?

Not yet officially confirmed. Morocco is widely expected to follow the European trend toward structured XML (UBL or Factur-X-style) with a CTC reporting or clearance overlay, but the DGI has not formally selected a format.

Ready for Morocco?

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