Everything you need to know about the mandatory e-invoicing law and how to prepare your business for DGI compliance
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 145-9 of Morocco's 2018 Finance Law, and xHub, a Moroccan software engineering firm, has been selected as the technological partner to develop the national e-invoicing platform.
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
Join hundreds of Moroccan businesses preparing for the e-invoicing mandate with Hisab's compliant platform