E-invoicing in Morocco: where things stand

Updated 18 October 2026. Many dates are circulating about e-invoicing in Morocco. This page separates what is written in law from what has only been announced, and it will be updated with every official text.

What the law says today

The legal basis has existed since the 2018 Finance Law: article 145-IX of the General Tax Code provides that businesses may be required to use a computerised invoicing system meeting technical criteria set by the tax administration.

That article is a framework. It leaves every practical detail — who is covered, from when, in which format — to a regulatory text, sector by sector. As of this page's date, that decree has not been published in the Official Bulletin, and no Finance Law has set an obligation or a timetable.

What the DGI has announced

In April 2026 the Director General of Taxes publicly outlined the project:

• a progressive rollout, announced for "during 2026";
• large companies, in business-to-business (B2B) trade, first;
• structured invoices in UBL format, with a qualified electronic signature;
• transmission through a government platform.

These are announcements, not yet binding rules: to date there is no official technical specification and no published timetable by company size.

The dates going around

You may have read "mandatory from 1 January 2026 for large companies" or seen per-invoice fine amounts. Those timetables and penalties come from articles by software vendors and consultancies, not from a published text. Until the decree appears in the Official Bulletin, no obligation date is set.

What is already required

E-invoicing is not imposed yet, but the invoice rules already apply, and they are the same rules an electronic invoice will have to follow:

• the seller's ICE and that of a business customer;
• chronological, continuous numbering with no gaps;
• VAT broken down by rate;
• keeping invoices for ten years (article 211 of the General Tax Code).

What Daftari already does

• Gap-free numbering: every issued invoice takes the next number, with no gap and no duplicate.
• ICE check: an invoice cannot go out with a missing or invalid ICE.
• QR verification: every issued invoice carries a QR code leading to a public page that checks it against the data sealed when it was issued.
• UBL 2.1 export: with the e-invoicing add-on, every issued invoice can be exported as UBL 2.1 XML (EN 16931 profile). It is a standard format; it is not yet the official Moroccan format, which has not been published.

When the administration publishes its specifications, Daftari will adapt, and this page will say what changes for you.

What to do now

1. Check that your business customers' ICE numbers are correct in their records.
2. Issue every invoice from a single tool, with continuous numbering.
3. Keep your invoices and their supporting documents in one place, for ten years.

Daftari is an independent software vendor. This page is informational and is not tax advice: for your own situation, talk to your accountant.