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E-Invoicing & ViDA Mandate Tracker
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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
Se aplica a
B2B
Próximo plazo de fase
Awaiting implementing decree
¿Me aplica?
Dos preguntas. La regla del establecimiento permanente es donde la mayoría de las empresas extranjeras se equivocan.
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No obligation yet – the implementing decree fixing dates, thresholds and formats is unpublished.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No obligation yet – the implementing decree is unpublished, so no receiving duty exists.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.
Fases y a quién afectan y cuándo
Una sola fecha oculta todo el despliegue. Esta es la secuencia completa.
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
Los datos técnicos
Las normas, el ámbito y las fechas que definen el mandato, de un vistazo.
Ámbito de operaciones
B2B
Modelo
Clearance (planned)
Formatos
UBL 2.1 XML (announced; decree pending)
Región
Africa
ESTADO
Planning
Ámbito
B2B transactions first, phased by company size, with B2C to follow at a later stage. Final scope will be confirmed in the implementing decree.
Sanciones y periodo de gracia
To be defined in the implementing framework.
Preguntas frecuentes
¿Qué es el mandato de facturación electrónica en este país?
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.
¿Cuándo pasa a ser obligatoria la facturación electrónica en este país?
Status: Planning. Next key date: Awaiting implementing decree ().
¿Quién debe cumplir con la facturación electrónica en este país?
B2B transactions first, phased by company size, with B2C to follow at a later stage. Final scope will be confirmed in the implementing decree.
¿Qué formato de factura electrónica se exige en este país?
UBL 2.1 XML (announced; decree pending). Model: Clearance (planned).
¿Cuáles son las sanciones por incumplimiento en este país?
To be defined in the implementing framework.
Latest e-invoicing coverage – Morocco
Noticias, guías y resoluciones etiquetadas para este país.
Read the full Morocco guide
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