Published on · By the IT LABS PRO team
Like many countries, Morocco is preparing to make electronic invoicing the norm. For businesses, this is more than a change of file format: it is a new way of issuing, sending and storing invoices, with a direct impact on business software. Here is where the reform stands at the time of writing, what is confirmed, what is not yet, and how to prepare. Regulations change: always check the latest official announcements from Morocco’s tax administration, the DGI (Direction Générale des Impôts), before acting.
What is electronic invoicing?
An electronic invoice is not a PDF sent by e-mail. It is an invoice issued in a structured format that machines can read, usually sent through a platform that passes its data to the tax administration. Countries that have adopted it share the same goals: fighting VAT fraud, making audits easier, speeding up exchanges between businesses and cutting the cost of handling paper.
Where does the reform stand in Morocco?
What has been announced
According to statements by the head of the tax administration reported in April 2026, electronic invoicing is due to come into force during 2026. The administration’s technical platform has been built and tested. The scheme first targets business-to-business transactions (B2B); invoices to consumers (B2C) could follow in a later phase.
What still needs to be confirmed
By mid-2026, the draft implementing decree had been sent to the General Secretariat of the Government but had not been published; as far as we know, it still had not been by the end of September 2026. Several sources mention a gradual roll-out by company size, starting with the largest, but the exact timetable and thresholds depend on that text. Be wary of timetables presented as final until the decree appears in the Official Bulletin.
Who will be affected?
Based on the announcements so far, every company that invoices other companies should eventually be affected, with a step-by-step roll-out. The arrangements are expected to vary with size: automated integration between business software and the administration’s platform for larger organisations, a simpler solution for small businesses. Here too, wait for the official text to know exactly what applies to your company.
Why prepare now?
- Your software has to change: producing structured invoices and exchanging them with a platform cannot be improvised in a few days.
- Your data has to be reliable: customers’ tax identifiers, item codes, VAT rates, mandatory details.
- Your processes will change: approving, sending, receiving and archiving supplier invoices.
- So will your partners’: your customers and suppliers will adapt their tools, and it is better to be ready at the same time as they are.
How to prepare: the checklist
- List your invoicing tools: off-the-shelf software, ERP, custom tool, spreadsheets.
- Ask your software vendor or provider whether they plan compatibility with the DGI platform, and when.
- Clean up your customer data: company names, tax identifiers, addresses.
- Check your VAT rates and wording: since 2026, only two rates remain, 20% and 10% (see our guide to calculating VAT in Morocco).
- Map your flows: who issues invoices, who approves them, how they are archived.
- Follow the official announcements from the DGI and your accountant.
- Set a budget for adapting your tools.
What it means for your invoicing software
Invoicing software that is “ready” for electronic invoicing will at least have to: generate invoices in the required structured format, send them to the platform and retrieve their status, receive supplier invoices in the same format, and archive everything in a compliant way. For companies that use a custom tool, it is a chance to modernise the whole chain: quotes, orders, invoices, payments and accounting connected in a single flow.
What if your tool is custom-built?
Software built for you can be adapted to electronic invoicing as soon as the platform’s technical specifications are known. The advantage: the changes follow your processes, with no new tool to adopt and no retraining for your teams. Get ahead by structuring your invoicing data in your next updates. If you are planning a new management system, read our guide to ERP for SMEs in Morocco and our article on custom sales management software.
The data to clean up now
- Your business customers: exact company name, tax and administrative identifiers, address.
- Your products and services: clear descriptions, units, prices and their VAT rates.
- Your terms: payment methods and deadlines, discounts.
- Your numbering: one unbroken sequence of invoice numbers, with no duplicates.
Clean data today means a faster transition and fewer rejected invoices tomorrow.
Frequently asked questions
Is electronic invoicing already mandatory in Morocco?
It has been announced for some time in 2026, but as far as we know the implementing decree had not been published by the end of September 2026. Check the current situation with the DGI.
Is a PDF sent by e-mail an electronic invoice?
No. Under the reform, an electronic invoice is an invoice in a structured format, exchanged through a platform, not a simple PDF document.
Are sales to consumers affected?
The announced scheme first targets transactions between businesses; sales to consumers could be included in a later phase.
What if my current software is not designed for electronic invoicing?
Ask your vendor for its roadmap. If it has no plans to adapt, or if your tool was developed in-house, plan its upgrade or replacement now.
In short
Electronic invoicing has been announced for 2026 in Morocco, starting with transactions between businesses, but its exact timetable depends on a decree that, as far as we know, was still awaited at the end of September 2026. Use this time to clean up your data and prepare your software. IT LABS PRO builds and maintains custom management and invoicing software: discover our custom software development in Morocco.
Sources (in French)
- Sage, “Facturation électronique au Maroc en 2026 : ce qui va réellement changer”, 14 May 2026: sage.com
- Direction Générale des Impôts: tax.gov.ma
- Maroc.ma, “La DGI publie l’édition 2026 du Code général des impôts”: maroc.ma