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The 2026 mandate
Everything you need to know about the mandatory e-invoicing law and how to prepare your business for DGI compliance
Last updated 5 June 2026
By Salah Eddine Boussettah - Founder & CEO, Marrakech
Understanding Morocco's digital transformation initiative
Starting in early 2026, Morocco will implement a mandatory e-invoicing system for all businesses. Led by the General Directorate of Taxes (DGI), this initiative aims to enhance fiscal efficiency, strengthen transparency, and combat tax evasion.
Under this mandate, every business in Morocco must issue invoices electronically using standardized formats (UBL 2.1) and obtain clearance from the DGI before the invoice is legally valid. This clearance model means that invoices must be pre-validated by the tax authority.
The system is built on Article 145 of Morocco's General Tax Code (CGI), and xHub, a Moroccan software engineering firm, has been selected as the technological partner to develop the national e-invoicing platform.
The verified numbers behind the reform, sourced from the DGI.
Source: General Directorate of Taxes (DGI) - statements by Director-General Younes Idrissi Kaitouni, Médias24, April 2026.
Key milestones in Morocco's e-invoicing rollout
The DGI launched the first e-invoicing system proposals and opened public consultations with businesses, accountants, and economic actors to gather feedback and refine the requirements.
Selected businesses and partners began testing the system in a pilot phase. This allows early adopters to provide feedback, test integrations, and help refine the platform before full implementation.
E-invoicing becomes mandatory for ALL eligible businesses in Morocco. Every invoice must be validated through the DGI clearance system to be legally compliant.
Who is leading Morocco's e-invoicing transformation
Tax Authority & Initiative Leader
The General Directorate of Taxes is Morocco's tax authority leading the e-invoicing mandate. The DGI is responsible for defining compliance requirements, ensuring proper implementation, and managing the clearance system.
Technology Partner & Platform Developer
xHub is a Moroccan software engineering firm selected by the DGI to build the national e-invoicing platform. They are developing the technological infrastructure that will power invoice clearance and validation.
What your business needs to comply with the mandate
Invoices must be in UBL 2.1 or UN/CEFACT CII XML format - internationally recognized e-invoicing standards
Every invoice must be pre-validated by the DGI clearance system before it becomes legally valid
Seller and buyer ICE (Identifiant Commun de l'Entreprise) numbers must be included and validated
Invoices must be stored in immutable, audit-ready format for 10 years as required by Moroccan law
Four essential steps to ensure compliance by 2026
Learn what the mandate requires and how it affects your business operations
Select software that meets all DGI requirements and simplifies compliance
Get your business registered and configure your invoicing system
Practice using the system and train employees before the mandate goes live
How the mandate improves business and the economy
Real-time visibility into business transactions reduces fraud and increases trust
Automated workflows eliminate manual data entry and reduce processing time
Digital signatures and encryption protect invoices from tampering and unauthorized access
Automated reporting helps ensure accurate VAT collection and reduces revenue leakage
Pre-validation and audit trails make it much harder to create fake or duplicate invoices
Moves Morocco toward a paperless, modern economy aligned with international standards
Morocco's 2026 e-invoicing mandate, answered
Morocco's e-invoicing mandate becomes mandatory for all eligible businesses in early 2026. It follows a public consultation launched in October 2024 and a pilot phase in 2025. The legal basis is Article 145 of the Moroccan General Tax Code (CGI).
All businesses subject to Moroccan tax that issue invoices are concerned - companies and professionals first, with smaller businesses phased in. B2B and B2G transactions are covered by the clearance model, with B2C following in later stages.
Under the clearance model, each invoice is transmitted to and validated by the DGI platform before it reaches the customer. Only invoices cleared by the DGI are legally valid, which lets the tax authority verify transactions in near real time.
Morocco's mandate is based on international XML standards - UBL (Universal Business Language) and CII (Cross-Industry Invoice). Invoices must also carry mandatory identifiers such as the ICE (Identifiant Commun de l'Entreprise).
Electronic invoices must be archived securely for the legal retention period - 10 years in Morocco - in a tamper-evident form that preserves their integrity and keeps them available for audits.
Understand the requirements, choose a DGI-ready e-invoicing solution, register and onboard, then test your invoice flow before the deadline. Starting early avoids a last-minute rush and gives time to adapt your processes.
Hisab is DGI-ready today: it generates UBL 2.1 invoices validated against the official structure and rules, with secure long-term archiving. The clearance submission pipeline is already built and will be activated as soon as the DGI publishes its official clearance API.
The authoritative source is the DGI (Direction Générale des Impôts) at tax.gov.ma. The mandate is grounded in Article 145 of the General Tax Code (CGI). Always verify the latest official guidance, as details can evolve.
This guide reflects publicly available information as of the date above. For binding rules, always consult the official DGI sources:
Hisab is an independent e-invoicing software provider and is not affiliated with, or endorsed by, the DGI.
Join hundreds of Moroccan businesses preparing for the e-invoicing mandate with Hisab's compliant platform