Morocco's 2026 E-Invoicing Mandate: Everything You Need to Know
A comprehensive guide to Morocco's upcoming mandatory e-invoicing requirements, deadlines, and how to prepare your business for compliance.
Hisab Team
Updated 12/3/2025
Understanding Morocco's 2026 E-Invoicing Mandate
Morocco is joining the global shift toward digital invoicing with its landmark 2026 e-invoicing mandate. This comprehensive guide will help you understand what's coming and how to prepare your business.
What is the 2026 Mandate?
The Direction Générale des Impôts (DGI) has announced that electronic invoicing will become mandatory for businesses in Morocco starting in 2026. This initiative aims to:
- Reduce tax evasion through real-time transaction visibility
- Modernize business processes across the Moroccan economy
- Improve VAT collection efficiency
- Enhance transparency in B2B and B2G transactions
Key Deadlines
| Phase | Timeline | Businesses Affected |
|---|---|---|
| Phase 1 | January 2026 | Large enterprises (CA > 50M MAD) |
| Phase 2 | July 2026 | Medium businesses (CA > 10M MAD) |
| Phase 3 | January 2027 | All remaining businesses |
Technical Requirements
Your e-invoicing solution must support:
- UBL 2.1 Format - Universal Business Language standard
- Digital signatures - For invoice authenticity
- Real-time reporting - Direct transmission to DGI
- Archive retention - 10-year minimum storage
How to Prepare
1. Assess Your Current System
Review your existing invoicing process and identify gaps that need to be addressed for compliance.
2. Choose a Certified Solution
Select an e-invoicing platform that is certified for DGI compliance and supports all required formats.
3. Train Your Team
Ensure your accounting and finance teams understand the new requirements and workflows.
4. Test Before the Deadline
Don't wait until the last minute. Start testing your e-invoicing solution well in advance.
Why Start Now?
Early adoption gives you:
- Time to resolve technical issues
- Staff training opportunities
- Competitive advantage with digital-ready clients
- Avoiding last-minute rush and potential penalties