DGI Compliance Checklist: Is Your Business Ready?

Ensuring compliance with Morocco's Direction Générale des Impôts (DGI) requirements is essential for avoiding penalties and maintaining smooth business operations. Use this checklist to assess your readiness.

Invoice Content Requirements

Your electronic invoices must include:

• Seller Information

  • Company name and legal form
  • ICE (Identifiant Commun de l'Entreprise)
  • Tax identification number (IF)
  • Complete address
  • Contact details

• Buyer Information

  • Company name or individual name
  • ICE (for B2B transactions)
  • Address
  • Contact details

• Invoice Details

  • Unique sequential invoice number
  • Invoice date
  • Due date
  • Currency (MAD or foreign currency with exchange rate)

• Line Items

  • Description of goods/services
  • Quantity and unit price
  • VAT rate applied
  • Line total

• Totals

  • Subtotal (HT - Hors Taxe)
  • VAT breakdown by rate
  • Total amount (TTC - Toutes Taxes Comprises)

Technical Requirements

• Format Compliance

  • UBL 2.1 XML format support
  • PDF/A-3 for human-readable version
  • Proper character encoding (UTF-8)

• Digital Signature

  • Valid digital certificate
  • Signature algorithm compliance
  • Certificate from approved authority

• Data Transmission

  • Secure API connection to DGI
  • Real-time or near-real-time reporting
  • Acknowledgment handling

• Archive Requirements

  • 10-year retention period
  • Immutable storage
  • Quick retrieval capability
  • Integrity verification (hash chains)

Business Process Requirements

• Invoice Workflow

  • Draft creation process
  • Approval workflow
  • Sending mechanism
  • Status tracking

• Error Handling

  • Rejection notification system
  • Correction procedures
  • Credit note process
  • Cancellation handling

System Integration

• Accounting Software

  • Seamless data sync
  • Automatic posting
  • Reconciliation support

• ERP Connection

  • Customer data sync
  • Product catalog integration
  • Inventory updates

Staff Training

• All relevant staff trained on new system
• Documentation available
• Support contacts identified
• Emergency procedures established

Next Steps

If you have unchecked items, prioritize them based on the compliance timeline for your business size. Consider working with a certified e-invoicing provider like Hisab to ensure full compliance.