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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
S'applique à
B2B
Prochaine échéance de phase
Awaiting implementing decree
Suis-je concerné ?
Deux questions. La règle de l'établissement stable est là où la plupart des entreprises étrangères se trompent.
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No obligation yet – the implementing decree fixing dates, thresholds and formats is unpublished.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No obligation yet – the implementing decree is unpublished, so no receiving duty exists.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.
Phases et calendrier : qui est concerné et quand
Une seule date masque tout le déploiement. Voici la séquence complète.
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
Les faits techniques
Les normes, le champ d'application et les dates qui définissent le mandat, en un coup d'œil.
Champ d'application
B2B
Modèle
Clearance (planned)
Formats
UBL 2.1 XML (announced; decree pending)
Région
Africa
STATUT
Planning
Champ d'application
B2B transactions first, phased by company size, with B2C to follow at a later stage. Final scope will be confirmed in the implementing decree.
Sanctions et période de tolérance
To be defined in the implementing framework.
Questions fréquentes
Qu'est-ce que le mandat de facturation électronique dans ce pays ?
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.
Quand la facturation électronique devient-elle obligatoire dans ce pays ?
Status: Planning. Next key date: Awaiting implementing decree ().
Qui doit se conformer à la facturation électronique dans ce pays ?
B2B transactions first, phased by company size, with B2C to follow at a later stage. Final scope will be confirmed in the implementing decree.
Quel format de facture électronique est requis dans ce pays ?
UBL 2.1 XML (announced; decree pending). Model: Clearance (planned).
Quelles sont les sanctions en cas de non-conformité dans ce pays ?
To be defined in the implementing framework.
Latest e-invoicing coverage – Morocco
Actualités, guides et décisions associés à ce pays.
Read the full Morocco guide
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