How Morocco's DGI Clearance Model Works (Step by Step)
How Morocco's 2026 DGI clearance model works: each invoice is validated by the DGI before it reaches the customer. The 5-step flow, formats (UBL 2.1/CII), and what it means for your business.
Hisab
Updated 6/3/2026
How Morocco's DGI Clearance Model Works (Step by Step)
Under Morocco's 2026 e-invoicing mandate, invoices follow a clearance model: each invoice is sent to the DGI platform and validated before it reaches your customer. Only a cleared invoice is legally valid. Here's how the flow works.
Last verified: June 2026. The DGI's official clearance API is not yet publicly available; this describes the announced model. Always confirm with the DGI.
What is the clearance model?
In a clearance (or "pre-clearance") model, the tax authority validates each invoice in near real time, before the seller sends it to the buyer. This differs from a post-audit model, where invoices are only checked later during a tax audit.
The 5-step flow
- Create the invoice in your software with the required data (ICE, line items, VAT, totals).
- Generate a structured e-invoice in the official format (UBL 2.1 or CII XML).
- Transmit it to the DGI platform.
- Validate — the DGI checks the structure and rules and returns a clearance reference (and any rejection reasons).
- Deliver the cleared invoice to your customer.
| Step | What happens |
|---|---|
| Create | Invoice prepared with ICE + tax data |
| Generate | UBL 2.1 / CII XML produced |
| Transmit | Sent to the DGI platform |
| Validate | DGI clears or rejects |
| Deliver | Cleared invoice goes to the buyer |
What it means for your business
- A non-cleared invoice has no legal value, and the buyer generally can't deduct the VAT on it.
- You need software that produces valid UBL 2.1 / CII and can connect to the DGI platform once its API is live.
- Getting your data right (especially the ICE and VAT rates) matters more, because the DGI validates it.
How Hisab helps
Hisab generates DGI-ready invoices today — valid UBL 2.1 XML, validated against the official structure and rules, with secure archiving. The submission pipeline to the DGI is built and will be activated as soon as the official clearance API is published.
See also: DGI 2026 mandate guide · Tax rates reference.
Sources
- DGI — Direction Générale des Impôts: https://www.tax.gov.ma/
- Clearance model & formats (UBL 2.1 / CII): industry analyses of Morocco's 2026 mandate
Hisab is an independent e-invoicing software provider, not affiliated with the DGI. Informational, not tax or legal advice.
