Morocco is moving forward with mandatory electronic invoicing (e-invoicing) as part of its tax digitalization strategy. The reform, led by the General Tax Directorate (DGI), aims to improve tax transparency and reduce the informal economy. According to official announcements, the system will be rolled out in phases starting in 2026, with large enterprises required to comply first, followed by SMEs and micro-enterprises.
Under the new rules, all taxable transactions between businesses (B2B) and between businesses and consumers (B2C) must be issued electronically and transmitted in real time to the tax authority. The DGI has emphasized that e-invoicing will help combat tax fraud and simplify tax declarations. Non-compliance could result in fines ranging from 10,000 to 100,000 Moroccan dirhams, as per the 2024 Finance Law.
Businesses are urged to start preparing now by upgrading their accounting software and training staff. The Moroccan government has provided a dedicated portal (e-invoicing.tax.gov.ma) for registration and technical guidance. Experts recommend that companies conduct a diagnostic of their current invoicing processes and choose compliant solutions from approved providers.
The reform is part of a broader digital transformation in Morocco, which also includes the mandatory use of cash registers and the gradual introduction of a value-added tax (VAT) digital system. The DGI has stated that the e-invoicing system will be fully operational by 2028.
