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E-Invoicing & ViDA Mandate Tracker
The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.
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Morocco e-invoicing
Africa · Clearance (planned)
Last updated September 5, 2026
DGI clearance model; UBL 2.1 XML with qualified e-signature; free entry interface for small firms (fatourati.gov.ma). The DGI targets a progressive start "during 2026", large companies first – not binding until the decree is published.
Planning
Gilt für
B2B
Nächste Phasenfrist
Awaiting implementing decree
Betrifft mich das?
Zwei Fragen. Bei der Regel zur festen Niederlassung machen die meisten ausländischen Unternehmen Fehler.
Is your business established in Morocco (registered office, branch or fixed establishment)?
Do you issue domestic B2B invoices in Morocco?
Morocco: likely outside the issuing mandate — watch e-reporting / cross-border
Nothing has been published on non-resident businesses – treatment is unconfirmed until the implementing decree appears. Confirm your establishment status and watch for the decree.
Not in scope for Morocco
With no establishment and no registration or trade in Morocco, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Morocco.
In scope — issue structured e-invoices in Morocco
No obligation yet – the implementing decree fixing dates, thresholds and formats is unpublished. The DGI intends a progressive start with large companies first; prepare for UBL 2.1 XML with a qualified e-signature.
In scope to receive in Morocco
No obligation yet – the implementing decree is unpublished, so no receiving duty exists. Under the DGI clearance model buyers will retrieve validated invoices from the DGI platform once it goes live.
Phasen und wer wann betroffen ist
Ein einzelnes Datum verbirgt den gesamten Rollout. Hier ist die vollständige Abfolge.
Announced
National framework
A national e-invoicing framework is being established by the DGI.
Done
Pending decree
Phased rollout – large companies first
Start date pending the implementing decree – the DGI targets a progressive start with large companies first. Market forecasts (not law): companies above MAD 200m turnover first, then PME/ETI, then TPME.
Next
Die technischen Fakten
Die Standards, der Anwendungsbereich und die Termine, die das Mandat bestimmen – auf einen Blick.
Transaktionsumfang
B2B
Modell
Clearance (planned)
Formate
UBL 2.1 XML (announced; decree pending)
Region
Africa
STATUS
Planning
Anwendungsbereich
B2B transactions first, phased by company size, with B2C to follow at a later stage. Final scope will be confirmed in the implementing decree.
Sanktionen und Übergangsfrist
To be defined in the implementing framework.
Häufig gestellte Fragen
Was ist das E-Rechnungs-Mandat in diesem Land?
DGI clearance model; UBL 2.1 XML with qualified e-signature; free entry interface for small firms (fatourati.gov.ma). The DGI targets a progressive start "during 2026", large companies first – not binding until the decree is published.
Ab wann ist die E-Rechnung in diesem Land verpflichtend?
Status: Planning. Next key date: Awaiting implementing decree ().
Wer muss die E-Rechnung in diesem Land einhalten?
B2B transactions first, phased by company size, with B2C to follow at a later stage. Final scope will be confirmed in the implementing decree.
Welches E-Rechnungs-Format ist in diesem Land erforderlich?
UBL 2.1 XML (announced; decree pending). Model: Clearance (planned).
Welche Sanktionen drohen bei Nichteinhaltung in diesem Land?
To be defined in the implementing framework.
Latest e-invoicing coverage – Morocco
Nachrichten, Leitfäden und Urteile zu diesem Land.
Read the full Morocco guide
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