DGI 2026: The Complete Guide to Morocco's E-Invoicing Mandate

Morocco is undergoing a major digital transformation in its tax system. The Direction Générale des Impôts (DGI) has mandated that all businesses adopt electronic invoicing by 2026. This comprehensive guide covers everything you need to know to prepare.

What is the DGI 2026 Mandate?

The DGI 2026 mandate is Morocco's initiative to modernize tax administration through mandatory electronic invoicing. It's part of the "Maroc Digital 2030" strategy and aims to:

• Reduce the tax gap - Combat fraud and informal economy
• Modernize businesses - Drive digital transformation
• Improve efficiency - Streamline tax processes
• Enhance transparency - Real-time transaction visibility
• Support growth - Create a fair business environment

Timeline and Phases

The rollout follows a phased approach based on business size:

Phase 1: January 1, 2026

Large Enterprises

• Annual revenue > 50 million MAD
• Must issue and receive e-invoices
• Full DGI clearance required

Phase 2: July 1, 2026

Medium Businesses

• Annual revenue > 10 million MAD
• Must issue and receive e-invoices
• Full DGI clearance required

Phase 3: January 1, 2027

All Remaining Businesses

• All VAT-registered entities
• Complete ecosystem coverage
• No exceptions

Technical Requirements

1. Invoice Format

• Standard: UBL 2.1 (Universal Business Language)
• Encoding: UTF-8 XML
• Validation: Against official XSD schemas

2. Mandatory Fields

3. Digital Signature

• Qualified electronic signature required
• Certificate from accredited provider
• Ensures authenticity and integrity

4. Archive Requirements

• Minimum 10-year retention
• Original XML format preserved
• Accessible for DGI audits
• Secure storage with backup

Compliance Process

Step 1: Registration

1. Register on the DGI SIMPL portal
2. Obtain your electronic certificate
3. Configure your e-invoicing platform
4. Test in sandbox environment

Step 2: System Setup

1. Choose a DGI-compliant platform (like Hisab)
2. Configure company identifiers (ICE, IF, RC)
3. Set up product/service catalog
4. Configure VAT rates and tax categories

Step 3: Testing

1. Generate test invoices
2. Submit to DGI sandbox
3. Validate response handling
4. Fix any validation errors

Step 4: Go Live

1. Switch to production mode
2. Submit invoices in real-time
3. Monitor DGI responses
4. Maintain compliance records

Invoice Lifecycle Under DGI

[Create Invoice] → [Apply Signature] → [Submit to DGI] → [Receive Clearance]
                                                ↓
                                        [DGI Validation]
                                                ↓
                              [Approved] or [Rejected with Errors]

Clearance Model

Morocco uses a pre-clearance model, meaning:

• Invoices must be approved by DGI before sending to customers
• Real-time or near-real-time submission required
• DGI assigns validation number
• Invoice is legally valid only after clearance

Penalties for Non-Compliance

The DGI has established significant penalties for non-compliance:

Repeat offenses may result in:

• Business license suspension
• Tax audit trigger
• Criminal prosecution for fraud

Who Must Comply?

Mandatory

• All companies subject to Corporate Tax (IS)
• All companies subject to Income Tax (IR) - professional
• All VAT-registered entities
• All businesses exceeding revenue thresholds

Exempt (Initially)

• Micro-enterprises below VAT threshold
• Individual consumers (B2C simplified)
• International transactions (temporary)

Preparing Your Business

1. Audit Current Processes

• Review existing invoicing workflow
• Identify gaps in required data
• Assess IT infrastructure readiness

2. Choose the Right Platform

Look for:

• DGI certification/compliance
• UBL 2.1 support
• Digital signature integration
• API availability
• Archive management
• Customer support

3. Clean Your Data

• Verify all customer ICE/IF numbers
• Update contact information
• Standardize product descriptions
• Configure correct VAT rates

4. Train Your Team

• Accounting staff training
• IT team onboarding
• Management awareness
• Customer communication

5. Plan the Transition

• Start testing 6 months early
• Run parallel systems initially
• Have contingency plans
• Document procedures

Why Choose Hisab for DGI Compliance?

Hisab is purpose-built for Morocco's e-invoicing requirements:

• Full UBL 2.1 Support - Native generation and validation
• DGI Integration Ready - Pre-built connectors
• Digital Signatures - Integrated certificate management
• 10-Year Archive - Compliant storage included
• Multilingual - Arabic, French, English support
• API-First - Easy integration with existing systems
• Expert Support - Moroccan tax specialists

Get Started Today

Don't wait until the deadline. Start your compliance journey now:

1. Sign up for free
2. Configure your company
3. Import customers and products
4. Generate your first compliant invoice

FAQs

When exactly does the mandate start?

January 1, 2026 for large enterprises (>50M MAD revenue).

Can I continue using paper invoices?

No. Electronic invoicing will be mandatory. Paper copies can be provided as courtesy duplicates only.

What if my customers aren't ready?

You must still submit e-invoices to DGI. Customer delivery can be via email or portal.

Do I need special hardware?

No. Cloud-based solutions like Hisab work from any device with internet access.

How much does compliance cost?

With Hisab, you can start free. Paid plans begin at 199 MAD/month for unlimited invoices.

Can I switch platforms later?

Yes. Ensure data portability when choosing a platform. Hisab provides full export capabilities.

Conclusion

The DGI 2026 mandate is not just a compliance requirement—it's an opportunity to modernize your business processes, reduce errors, and improve cash flow through faster invoicing. Start preparing now to avoid penalties and gain competitive advantage.

Ready to get compliant? Start your free trial with Hisab and be DGI-ready in minutes.