Electronic invoicing guide
Morocco
Digital reporting requirements
Obligatory
Authority
Platform
This country does not require the use of a platform.
Format
Storage time
Reporting and processes
This country has no reporting 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.
Links of Interest and documents
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