🇲🇦 Morocco · Compliance guide
FrançaisDGI E-Invoicing (Facturation Électronique) in Morocco
What Morocco's planned e-invoicing means for the building trades: who is reported to be affected first, the model vendors describe, and what the tools in our directory say about it. We frame this on what has been reported, not on a deadline or format the DGI hasn't published.
By WrenchStack Research · Published June 2026 · Timeline and tool details updated 1 October 2026 · Not tax advice: confirm your situation with the DGI (tax.gov.ma) or your fiduciaire/comptable.
⏰ The short version
Morocco is preparing mandatory e-invoicing. Hespress reported in August 2026 that it will start in phases from the end of 2026, with large companies and suppliers to the public sector first; Le360, citing Challenge, reported SMEs following in 2027-2028 and small firms after 2028. Vendors such as Hisab describe a clearance model, in which each invoice is validated by a DGI platform before it reaches the client, but the DGI had not published the technical rules as of August 2026. Treat any specific go-live day or format as unconfirmed until the DGI publishes them.
What has been reported, and what isn't published
Reported:
- Hespress reported in August 2026 that e-invoicing will be deployed in phases from the end of 2026, beginning with large companies and suppliers to the public sector.
- Le360, citing Challenge (June 2026), reported a first wave of about 1,655 companies with turnover above 200 million dirhams, then SMEs in 2027-2028 and small firms after 2028.
- Hisab’s mandate guide (updated June 2026) says a pilot phase started in October 2025.
Not yet published by the DGI (do not treat as fact):
- A firm go-live date. The dates above are press reports; the DGI had not published the technical rules as of August 2026.
- The first-wave threshold: confirm the reported 1,655 companies and 200 million dirham turnover when the implementing text is published.
- The model and format. Hisab’s guide describes clearance with UBL 2.1 or CII invoices, but the DGI had not published the technical rules as of August 2026.
The reported phases
- From the end of 2026: large companies and suppliers to the public sector (Hespress, August 2026); Le360, citing Challenge, counts about 1,655 companies with turnover above 200 million dirhams in this wave.
- 2027-2028: SMEs (Le360, citing Challenge, June 2026).
- After 2028: small firms (TPE). On these reports a small contractor is not in the first wave unless it supplies the public sector, in which case it should check whether the first phase applies to it.
Why this matters for contractors
Two points are specific to the building trades. First, check what your quoting tool covers: EBP Bâtiment and Sage Batigest Connect handle quotes and invoicing, with accounting sold as a separate product, and neither of our entries describes a DGI e-invoicing connection, so the platform path matters as much as the quoting features. Second, your ICE (Identifiant Commun de l'Entreprise) has been mandatory on official documents since July 2016, and Hespress reported in July 2025 that the tax administration accepts only invoices that carry it; get it right now.
The wider Moroccan tax context
- TVA: 20% standard; Aube, for example, applies TVA at 20, 14, 10, 7 or 0% line by line. Your software must apply the right rate per line.
- IS and IR: rules change with Finance Laws; our DGI entry notes that IR changed in 2026.
- SIMPL is the DGI's online service for TVA, IS and IR declarations (SIMPL-TVA, SIMPL-IS, SIMPL-IR); the DGI had not published how e-invoices will be transmitted as of August 2026.
What the tools in our directory say
From the software in our Morocco directory, here is what each tool says about the mandate, or what our entry could not confirm. None of the invoicing apps (Hisab, Fawatir AI, Aube) claims DGI accreditation, and the DGI had not published the technical rules as of August 2026. Treat "ready for 2026" as a vendor claim, and ask vendors the concrete question below.
| Tool | E-invoicing position | Scope | Pricing |
|---|---|---|---|
| Hisab | Exports UBL 2.1 and CII, with e-signature and 10-year archiving; says it is ready for the 2026 mandate and will submit invoices to the DGI for validation; claims no DGI accreditation | Online invoicing for SMEs and accounting firms (not a construction tool) | From 1,490 MAD a year (Starter) |
| Fawatir AI | Says its invoices carry ICE, IF and TVA; states it is not certified, accredited or approved by the DGI and does not transmit invoices to the tax administration | Shops, auto-entrepreneurs, freelancers and small firms | Pro 1,699 DH a year |
| Aube | Says its PDFs carry the article 145 CGI mentions, with unbroken numbering and TVA by line, and that it is ready for the 2026 roadmap; claims no DGI accreditation | SME quotes, invoices and situations (progress billing) | 450 DH a month excl. VAT, 2 users |
| Gestion BTP | Construction and accounting web app; DGI and CNSS exports per the vendor; e-invoicing features not confirmed | BTP management with accounting and payroll, per the vendor | Published prices from 950 MAD HT a month, billed annually; no free trial |
| Sage Batigest Connect | Moroccan TVA, CNSS and e-invoicing features not described on the reseller page read | Quotes, métré, invoicing and worksite tracking; accounting via Sage 100 | Quote-based; no public prices in Morocco |
| Odoo | Ships a Morocco accounting localization (chart of accounts, tax report); an e-invoicing connection is not covered in our entry | One system for quotes, projects, purchasing, invoicing and accounting | Published on odoo.com (USD); implementation extra |
The e-invoicing column reports what each vendor says, or what our entry could not confirm, as checked on 30 September 2026. None of it is a DGI accreditation. Confirm directly with each vendor.
The one question to ask any vendor
Don't assume a quoting tool covers the mandate. Ask: "Which mandatory mentions (ICE, IF, TVA) do your invoices carry, and how will you connect to the DGI e-invoicing platform once the DGI publishes the technical rules?" 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?
Hespress reported in August 2026 that e-invoicing will start in phases from the end of 2026, beginning with large companies and suppliers to the public sector. Le360, citing Challenge (June 2026), reported that SMEs follow in 2027-2028 and small firms after 2028. The DGI had not published the technical rules as of August 2026, and Fawatir AI says the official calendar and format for SMEs and the self-employed are not yet published. Treat any source quoting a specific go-live day as unverified.
What is the "clearance" model, and is it confirmed?
In a clearance model, each invoice is validated by the tax authority's platform before it reaches the client. Hisab's mandate guide (updated June 2026) describes the Moroccan system this way, and Hisab says it will submit invoices to the DGI for validation. But as of August 2026 the DGI had not published the technical rules, so treat the model as described by vendors, not final.
What is the legal basis?
Hisab’s mandate guide (updated June 2026) says the system rests on article 145 of the Code Général des Impôts (CGI), the same article Aube cites for the mandatory invoice mentions. The implementing technical rules had not been published by the DGI as of August 2026.
What format will invoices use?
The DGI had not published the technical rules, including the format, as of August 2026, and Fawatir AI notes that the official format for SMEs and the self-employed is not yet published. Hisab's guide cites UBL 2.1 or UN/CEFACT CII, and Hisab already exports both, but treat the format as pending. Invoices already carry mandatory mentions: Aube lists the ICE, IF, RC, TVA detail and HT/TVA/TTC totals under article 145 of the CGI.
Who is affected, and am I (a small contractor) in scope yet?
Hespress (August 2026) reports that the first phase, from the end of 2026, covers large companies and suppliers to the public sector. Le360, citing Challenge (June 2026), put the first wave at about 1,655 companies with turnover above 200 million dirhams, with SMEs in 2027-2028 and small firms after 2028; confirm these thresholds when the implementing text is published. On those reports a small contractor is not in the first wave unless it supplies the public sector, in which case it should check whether the first phase applies to it.
What should I do now?
Two practical steps. First, make sure your ICE appears correctly on every invoice and devis: it has been mandatory on official documents since July 2016, and Hespress reported in July 2025 that the tax administration accepts only invoices that carry it. Second, ask your invoicing software one question: "Which mandatory mentions do your invoices carry, and how will you connect to the DGI e-invoicing platform once the DGI publishes the technical rules?" If you are still on Word or Excel, choose invoicing software that stores your ICE and your clients’ ICE numbers.
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