Accountant's Guide to E-Invoicing in Morocco

As Morocco transitions to mandatory e-invoicing, accountants play a crucial role in helping their clients stay compliant. This guide covers everything you need to know to manage e-invoicing across your client portfolio.

The Accountant's Role in E-Invoicing

Traditional Role vs. New Responsibilities

Value-Added Services

E-invoicing opens new service opportunities:

• E-invoicing setup and configuration
• Staff training
• Compliance auditing
• Process optimization
• Technical support

Managing Multiple Clients

Organizational Best Practices

1. Separate Workspaces

   • Each client should have distinct access
   • Clear separation of data
   • Individual audit trails

2. Standardized Processes

   • Create templates for common scenarios
   • Document procedures
   • Maintain consistency across clients

3. Access Management

   • Define user roles clearly
   • Limit permissions appropriately
   • Regular access reviews

Client Onboarding Checklist

• Collect company information (ICE, IF, RC)
• Set up chart of accounts
• Configure VAT rates
• Import customer/supplier database
• Create invoice templates
• Test invoice creation
• Train client staff
• Document processes

Compliance Monitoring

Key Compliance Areas

1. Invoice Content Compliance

   • All required fields present
   • Correct VAT rates
   • Proper sequencing
   • Digital signatures

2. Timing Compliance

   • Invoices sent within legal timeframes
   • VAT declarations submitted on time
   • Archive retention active

3. Technical Compliance

   • UBL 2.1 format correct
   • Digital certificates valid
   • API connections stable

Monthly Compliance Review

For each client, verify:

Monthly Compliance Checklist:
□ All invoices properly submitted
□ No gaps in invoice sequence
□ VAT calculations accurate
□ Credit notes properly linked
□ Archive backups current
□ User access appropriate
□ No pending rejections

VAT Management

Multi-Client VAT Tracking

Track for each client:

• Output VAT collected
• Input VAT recoverable
• Net VAT position
• Declaration deadlines
• Payment status

Common VAT Issues

1. Mixed-Rate Products

   • Some clients have products with different VAT rates
   • Ensure correct rate assignment per item

2. Exempt Transactions

   • Export invoices
   • Specific exempt categories
   • Proper documentation

3. Partial Recovery

   • Some clients can only partially recover VAT
   • Configure pro-rata rules correctly

Reporting and Analytics

Reports You Should Generate

1. For Clients

   • Monthly invoice summary
   • Outstanding receivables aging
   • VAT summary
   • Cash flow projection

2. For Your Practice

   • Client activity summary
   • Compliance status dashboard
   • Billing report
   • Support ticket summary

KPIs to Monitor

Handling Special Situations

Credit Notes and Corrections

When clients need to correct invoices:

1. Never modify sent invoices
2. Issue proper credit notes
3. Reference original invoice
4. Maintain clear documentation

Client Business Changes

When clients experience changes:

• Company name change: Update all templates
• New locations: Add additional addresses
• Tax status change: Adjust VAT configuration
• Merger/acquisition: Plan data migration

Dealing with DGI Audits

Prepare your clients with:

• Complete invoice archives
• Clear audit trails
• Supporting documentation
• Quick retrieval capability

Technology Considerations

Choosing Software for Your Practice

Look for:

• Multi-company support
• Role-based access control
• Consolidated reporting
• API integrations
• White-label options

Integration with Accounting Software

Ensure smooth data flow:

• E-invoicing → Accounting entries
• Automatic reconciliation
• Bank statement matching
• Year-end export

Billing for E-Invoicing Services

Pricing Models

1. Per Invoice

   • Good for low-volume clients
   • Scales with activity

2. Monthly Retainer

   • Predictable revenue
   • Good for active clients

3. Setup + Support

   • One-time setup fee
   • Ongoing support retainer

Service Packages