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Mandatory from Early 2026

Morocco's 2026 E-Invoicing Mandate

Everything you need to know about the mandatory e-invoicing law and how to prepare your business for DGI compliance

What is the 2026 E-Invoicing Mandate?

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.

Implementation Timeline

Key milestones in Morocco's e-invoicing rollout

October 2024

Proposal Launch & Public Consultation

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.

October 2025

Pilot Phase Rollout

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.

Early 2026

Mandatory 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.

Key Stakeholders

Who is leading Morocco's e-invoicing transformation

DGI - Direction Générale des Impôts

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.

  • Define technical and legal requirements for e-invoicing
  • Manage the invoice clearance and validation system
  • Ensure compliance and enforce the mandate

xHub

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.

  • Build and maintain the e-invoicing platform infrastructure
  • Provide API access for businesses and software providers
  • Ensure system reliability, security, and scalability

Technical Requirements

What your business needs to comply with the mandate

Standard Formats

Invoices must be in UBL 2.1 or UN/CEFACT CII XML format - internationally recognized e-invoicing standards

DGI Clearance

Every invoice must be pre-validated by the DGI clearance system before it becomes legally valid

ICE Number Validation

Seller and buyer ICE (Identifiant Commun de l'Entreprise) numbers must be included and validated

10-Year Archive

Invoices must be stored in immutable, audit-ready format for 10 years as required by Moroccan law

How to Prepare Your Business

Four essential steps to ensure compliance by 2026

1

Understand the Requirements

Learn what the mandate requires and how it affects your business operations

  • Read the official DGI guidelines and regulations
  • Identify which invoices and transactions are covered
  • Assess your current invoicing process and gaps
2

Choose a Compliant Solution

Select software that meets all DGI requirements and simplifies compliance

  • Evaluate e-invoicing platforms like Hisab that support UBL/CII
  • Ensure the solution handles DGI clearance automatically
  • Check for features like archive vault and multi-language support
3

Register & Set Up

Get your business registered and configure your invoicing system

  • Ensure your ICE number is valid and up to date
  • Set up your company profile with correct legal information
  • Configure tax rates, invoice templates, and customer database
4

Test & Train Your Team

Practice using the system and train employees before the mandate goes live

  • Create test invoices and familiarize yourself with the workflow
  • Train your accounting and finance teams on the new process
  • Run a pilot with a few customers to ensure everything works

Benefits of E-Invoicing

How the mandate improves business and the economy

Enhanced Transparency

Real-time visibility into business transactions reduces fraud and increases trust

Improved Efficiency

Automated workflows eliminate manual data entry and reduce processing time

Better Security

Digital signatures and encryption protect invoices from tampering and unauthorized access

Better VAT Collection

Automated reporting helps ensure accurate VAT collection and reduces revenue leakage

Reduced Fraud

Pre-validation and audit trails make it much harder to create fake or duplicate invoices

Digital Transformation

Moves Morocco toward a paperless, modern economy aligned with international standards

Get Ready for 2026 Today

Join hundreds of Moroccan businesses preparing for the e-invoicing mandate with Hisab's compliant platform

    Morocco 2026 E-Invoicing Mandate Guide | Hisab | Hisab - E-Invoicing Morocco