Understanding Morocco's 2026 E-Invoicing Mandate

Morocco is implementing mandatory electronic invoicing starting in 2026. Here's what you need to know.

What is the Mandate?

The Direction Générale des Impôts (DGI) is requiring all businesses to:

• Issue invoices in electronic format
• Use UBL 2.1 XML standard
• Submit invoices through approved platforms
• Maintain digital records for 10 years

Timeline

Key Requirements

1. UBL 2.1 Format

All invoices must be in Universal Business Language (UBL) 2.1 XML format.

2. ICE Number

Every B2B invoice must include the recipient's ICE (Identifiant Commun de l'Entreprise).

3. Digital Signature

Invoices must be digitally signed for authentication.

4. Real-time Reporting

Invoices must be reported to DGI within 48 hours.

How Hisab Helps

Hisab is fully prepared for the 2026 mandate:

• ✅ UBL 2.1 export built-in
• ✅ ICE validation for customers
• ✅ Digital signatures
• ✅ 10-year archive storage
• ✅ DGI-ready clearance

Next Steps

1. Set up your company profile
2. Add customers with ICE numbers
3. Start creating compliant invoices

Resources

• DGI Official Website
• UBL 2.1 Specification