Morocco has announced its intention to implement mandatory e-invoicing as a key component of a broader reform in its tax system, scheduled for introduction by 2026. Led by the General Directorate of Taxes (DGI), this project aims to enhance efficiency, boost transparency, and ensure optimal tax compliance. To this end, they are collaborating with Moroccan software company xHub to develop a secure e-invoicing system.
The rollout of this e-invoicing initiative is planned in stages:
-
End of 2024: Initial e-invoicing proposals introduced.
-
October 2025: System development expected to be completed.
-
Early 2026: A pilot phase will commence, allowing businesses to adjust before the system becomes fully operational.
The DGI is currently considering two main approaches for the system.The first is the post-audit model. In this approach, businesses exchange invoices directly and then have them reviewed by the tax authority at a later stage. The second option is the continuous transaction control (CTC) model, where invoices must be approved by the tax before being sent. Morocco may use a decentralised version of this model, where multiple authorised service providers handle invoices.
It will also support universal formats like UBL and CII for compatibility with international systems and seamless invoicing. The use of electronic signatures will be essential for ensuring the security, legal validity and compliance with regulations of e-invoices.
With the full launch planned for 2026, Morocco’s e-invoicing initiative represents a significant step towards adopting international practices.
