The 2026 DGI E-Invoicing Mandate — The Complete Guide
What's changing
Morocco's tax authority (the DGI) is progressively rolling out mandatory e-invoicing under a clearance model: every invoice is transmitted to the administration's platform and validated before it reaches the customer. An invoice that hasn't been validated has no legal standing.
The timeline
| Stage | Period | Scope |
|---|---|---|
| Public consultation | October 2024 | Software vendors and industry bodies |
| Pilot phase | October 2025 | Volunteer companies |
| Mandatory | Early 2026 | Large companies (revenue > MAD 200M) |
| Rollout | 2027–2028 | Mid-size then small businesses |
Accepted formats
Two standardized XML formats are accepted: UBL 2.1 (OASIS) and UN/CEFACT CII. Daftari generates UBL 2.1 with the EN 16931 customization, exportable from every invoice.
What an invoice must carry
- The seller's and the buyer's ICE (unified business identifier), both valid
- The tax ID (IF) and trade register number (RC)
- Unbroken chronological numbering per fiscal year
- VAT broken down by rate, including exempt lines with their justification
Archiving
Invoices must be kept for ten years in a tamper-proof format that can be produced on request during an audit.
How to prepare
Daftari is built for this mandate: UBL 2.1 export, ICE validation, unbroken numbering and a public verification QR code are already in place. Daftari is an independent software vendor; this guide is informational and does not constitute tax advice.