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Every field required by article 145 of the CGI, the special cases, the penalties - and what changes with 2026 e-invoicing.
Last updated 16 June 2026
By Salah Eddine Boussettah - Founder & CEO, Marrakech
In Morocco, an invoice must carry a set of mandatory fields defined by article 145 of the General Tax Code: the full identity of the seller and the customer, the ICE of both parties, the seller's tax ID (IF), a sequential invoice number, the date, the description and price of the goods or services, the VAT rate and amount, and the net (HT) and gross (TTC) totals. An incomplete invoice can be rejected and expose you to penalties. With 2026 e-invoicing, these fields are still required - in a structured format (UBL 2.1).
An incomplete invoice is not valid
Mandatory fields are not a formality: they determine whether the invoice is valid. An incomplete invoice can be rejected by the administration and jeopardize your customer's right to deduct VAT.
With the 2026 e-invoicing mandate the stakes rise: the invoice becomes a structured, checked document. The same fields are still required, but they must appear in a standardized format (UBL 2.1) - hence the value of software that fills them in automatically.
Article 145 of the CGI
Check that each of these appears on your invoices.
Legal (or trade) name and full address of the issuer.
Name or legal name and address of the recipient.
The Identifiant Commun de l'Entreprise (15 digits) of both parties.
The seller's identifiant fiscal.
The professional-tax number for taxpayers concerned.
Chronological, continuous numbering with no gaps.
The issue date of the document.
The precise detail of the goods delivered or services rendered.
The applicable rate and the VAT amount, broken down by rate where relevant.
The total before tax and the total including tax.
The payment references and conditions.
Extra fields depending on the situation
State the auto-entrepreneur status; if not VAT-registered, the invoice is issued without VAT with the corresponding note.
Include the exemption note with the relevant legal reference.
When VAT is due by the customer, add the "autoliquidation" (reverse charge) note.
For an exempt export sale, state it with the legal reference.
A credit note must reference the original invoice it corrects or cancels.
What you risk
An invoice missing mandatory fields is irregular. Beyond the risk of a penalty for missing fields, it is mainly your customer's VAT deduction that can be challenged, along with the document's evidential value in an audit.
Under 2026 e-invoicing, a malformed invoice can simply be rejected by the system. Better to make sure up front that every field is present and correctly structured.
The precise penalties fall under the CGI (notably its provisions on invoicing offences). Refer to the official texts and, if needed, to a tax advisor.
No repeated data entry
With Hisab, your identifiers and settings are saved once, then carried automatically onto every invoice:
Invoice fields in brief
Yes. The ICE must appear on the invoice - both the seller's and the customer's. It is one of the most-checked fields.
No. The seller's tax ID (IF) is one of the mandatory fields. An invoice without it is irregular.
The same base fields, plus the auto-entrepreneur status and, if not VAT-registered, a VAT-free invoice with the corresponding note.
A penalty for missing fields, a challenge to the customer's VAT deduction, and - under 2026 e-invoicing - rejection of the invoice by the system.
The mandatory fields stay the same; what changes is the format: they must appear in a structured e-invoice (UBL 2.1) the DGI can check.
This guide reflects publicly available information as of the date above. For binding rules, always consult the official sources:
Hisab is an independent e-invoicing software provider and is not affiliated with, or endorsed by, the DGI. This information is not tax advice.
Hisab carries every mandatory field onto each invoice and exports it as UBL 2.1. Free trial.