10 years from the closing date of the fiscal year to which they relate.
Electronic invoicing guide
Morocco
Digital reporting requirements
Currently Post audit. CTC to be implemented in 2026 to be defined.
Obligatory
Electronic invoicing is currently voluntary in Morocco. Mandatory adoption is expected to begin progressively in 2026, following a pilot phase during 2025.
Authority
Direction Générale des Impôts (DGI)
Ministry of Economy and Finance of Morocco
Platform
In development by the DGI.
A central government platform is expected to:
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Register certified invoicing systems
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Receive or validate e-invoices
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Ensure traceability and auditability
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Support near-real-time tax controls
The platform has not been released to the public yet.
Format
To be officially defined by decree.
Market and legal signals suggest a structured format such as UBL or CII, with qualified electronic signatures compliant with Moroccan trust-service law.
Storage time
Reporting and processes
There is no continuous reporting obligation today.
Under the announced reform, Morocco is expected to adopt either a clearance or post-audit model for e-invoice transmission to the DGI platform starting in 2026.g obligations.
Upcoming legislative changes
Morocco is advancing toward implementing mandatory electronic invoicing (e-invoicing) for Business-to-Business (B2B) transactions by 2026, as part of a broader tax reform led by the General Directorate of Taxes (DGI).
Their timeline is:
October 2024: Launch of e-invoicing proposals and public consultations.
October 2025: Pilot phase roll-out, allowing businesses to test the system and provide feedback.
Early 2026: Full implementation, when the system will become mandatory for all eligible businesses.
As of now, e-invoicing in Morocco is optional. Businesses choosing to issue electronic invoices must comply with existing tax code requirements, including proper record-keeping and obtaining recipient consent.
Status update: Despite the announced roadmap, there have been no official updates confirming progress or launch of the pilot phase.
Links of Interest and documents
DGI (Tax Authority): https://www.tax.gov.ma
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