🇲🇦 Morocco · Compliance guide
FrançaisDGI E-Invoicing (Facturation Électronique) in Morocco
What Morocco's mandatory e-invoicing means for the building trades — the verified legal basis, the clearance model, who is affected first, and which tools are getting ready. We frame this on what is confirmed, not on a deadline the decree hasn't fixed.
By WrenchStack Research · Published & verified June 2026 · Not tax advice — confirm your situation with the DGI (tax.gov.ma) or your fiduciaire/comptable.
⏰ The short version
Morocco is introducing mandatory e-invoicing under a clearance model: each invoice will be validated by the DGI's central platform, in structured UBL, before it reaches the client. The legal basis is Article 145-IX of the CGI (introduced by the 2018 Finance Law, operationalised by the 2024 one). It starts in 2026 with large B2B firms, then extends to mid-size and later to SMEs. No firm go-live date is legally fixed yet — the exact start depends on an implementing decree still being drafted, so be sceptical of any source quoting a specific month.
What is confirmed — and what isn't
It's worth being precise here, because a lot of Moroccan vendor content quotes a confident deadline the law hasn't set.
Confirmed:
- The DGI Director General has publicly confirmed the launch during 2026, beginning with large companies in B2B.
- A pilot / phase de test has run since October 2025 with volunteer companies (after a public consultation that opened in October 2024).
- A platform-development public tender was issued in May 2024, budgeted at 6.48M MAD with a one-year delivery — the closest thing to a hard, document-backed milestone.
- The model is clearance (continuous control / pre-validation) in UBL, via a centralized DGI portal, with a later phase opening to certified private operators.
Pending — do not treat as fact:
- No firm calendar go-live date. Trackers (EDICOM, VATupdate) state the start is "pending the publication of an implementing decree currently being drafted," and that the DGI has yet to publish full technical details.
- The exact first-wave revenue threshold (often cited as around 200M MAD) — unverified until the decree.
The phased rollout
- 2026 — large enterprises (B2B first). Companies subject to corporate tax (IS), and certain taxpayers under the Bénéfice Net Réel (BNR) regime.
- 2026 → 2027 — extension to medium-sized companies.
- Later phase — SMEs and very small businesses (TPE). Most contractors sit here, so the first wave will likely not hit you — but the direction is set.
- B2C and cross-border follow in later phases.
Why this matters for contractors specifically
Moroccan trades already work to a devis → facture norm with mandatory identifiers, so the leap to structured invoicing is smaller than it looks — but two things are trade-specific. First, the recurring Moroccan pain is that imported tools (EBP, Sage Batigest) handle devis but not Moroccan accounting or the e-invoicing connection — so the platform path matters as much as the quoting features. Second, your ICE (the 15-digit Identifiant Commun de l'Entreprise) has been mandatory on every invoice since 2016 and will be central to clearance — get it right now. The good news: the MOWAKABA digitization program can subsidise up to 90% (TPE) / 80% (PME) of the cost of adopting compliant software.
The wider Moroccan tax context
- TVA: 20% standard, with reduced rates of 14%, 10% and 7%. Your software must apply the right rate per line.
- IS (corporate tax): progressive, mid-reform — rates shift each Finance Law.
- SIMPL (simpl.tax.gov.ma) is the DGI's existing online portal for télédéclaration/télépaiement of TVA, IS and IR; the e-invoicing platform is a new DGI system adjacent to it.
Which tools are getting ready?
From the software in our Morocco directory, these are positioning for the mandate — by generating compliant UBL today or by marketing "conforme DGI". Be clear-eyed: none can be officially "certified" yet, because the DGI hasn't published the technical API or the decree. Treat "DGI-ready" as "built in the right direction," and ask vendors the concrete question below.
| Tool | DGI-readiness signal | Best fit | Pricing |
|---|---|---|---|
| Hisab | E-invoicing-first — generates UBL 2.1 + ICE/IF/TVA, digital signature & 10-yr archiving | Horizontal SME invoicing (not BTP-specific) | From 149 MAD/mo |
| Fawatir AI | DGI-compliant invoicing; auto-fills the mandatory fields | Auto-entrepreneur / solo artisans | Quote-based |
| Aube | Compliant devis/factures — correct TVA + client ICE verification | Quoting-focused SME tool | Quote-based |
| Gestion BTP | Moroccan-native; handles TVA multi-taux + liasse fiscale DGI | BTP all-in-one (incl. accounting) | Quote-based |
| Sage / Sage Batigest | Sage is publicly positioning for the DGI 2026 mandate | Established ERP (mid/large firms) | Reseller-quoted |
| Odoo (via integrators) | Localizable to compliant Moroccan invoicing by the integrator | Full ERP if you want one system | Integration project |
"DGI-readiness signal" reflects vendor positioning and structured-UBL capability as of June 2026 — not official DGI certification, which is not yet possible. Confirm directly with each vendor.
The one question to ask any vendor
Don't assume a good quoting tool covers the mandate. Ask: "Do you generate structured UBL invoices with the mandatory ICE/IF/TVA fields, and will you connect to the DGI clearance platform when the API is published?" If the answer is vague, that's your signal. And confirm your ICE is correct on every document today.
Frequently asked questions
When does e-invoicing become mandatory in Morocco?
The DGI has confirmed a rollout during 2026, starting with large companies in B2B, then extending to medium-sized firms and later to SMEs and very small businesses (TPE). Crucially, no firm calendar date is legally fixed yet — the exact start depends on the publication of an implementing decree that is still being drafted. A pilot with volunteer companies has been running since October 2025. Treat any source quoting a specific 2026 month as unverified.
What is the "clearance" model, and how is it different?
Morocco has opted for a clearance (validation préalable) model: each invoice must transit the DGI's centralized platform and be validated BEFORE it is sent to the client. Without that validation and the assigned identifier, the invoice is not legally valid. This is the same family of model used in Mexico, Turkey, Italy and Saudi Arabia — and it is stricter than a simple "send a PDF" approach, because the tax authority sees the invoice in real time.
What is the legal basis?
The obligation sits in Article 145-IX of the Code Général des Impôts (CGI). The legal foundation was first introduced by the 2018 Finance Law, and the 2024 Finance Law gave it concrete operational impetus by activating the obligation on a progressive, revenue-based schedule. Some commentary loosely calls it "the 2024 Finance Law" — that is a shorthand; both Finance Laws matter.
What format will invoices use?
Structured XML — UBL (UBL 2.1 / CII cited by Moroccan tax sources) — exchanged through the DGI's centralized portal, with a future phase opening to certified private operators for delegated invoicing. Each invoice carries the mandatory identifiers (ICE, IF, TVA), sequential numbering and integrity guarantees. Handwritten, Word and Excel invoices are being phased out.
Who is affected, and am I (a small contractor) in scope yet?
The first 2026 wave targets large enterprises (B2B), reportedly above a revenue threshold around 200M MAD — but mark that threshold unverified until the decree confirms it. Scope covers companies subject to corporate tax (IS) and certain taxpayers under the Bénéfice Net Réel (BNR) regime. SMEs and very small businesses come in a later phase. So a small contractor is generally NOT in the first wave — but you should still get ready, because the direction is fixed.
What should I do now?
Two practical steps. First, make sure your ICE appears correctly on every invoice and devis (it has been mandatory since 2016 and will be central to e-invoicing). Second, ask your invoicing software one question: "Do you generate structured UBL invoices, and will you connect to the DGI clearance platform when the API is published?" If you are still on Word or Excel, moving to a DGI-positioned tool now is low-risk — and the MOWAKABA program can subsidise up to 90% (TPE) / 80% (PME) of the cost.
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