Independent.
·
Global.
·
Practical.
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MA
Morocco e-invoicing
Africa · Clearance (planned)
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
Applies to
B2B
Next phase deadline
Awaiting implementing decree
Does this apply to me?
Two questions. The fixed-establishment rule is where most foreign businesses get it wrong.
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No obligation yet – the implementing decree fixing dates, thresholds and formats is unpublished.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No obligation yet – the implementing decree is unpublished, so no receiving duty exists.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 & who's affected when
A single date hides the rollout. Here's the full sequence.
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
The technical facts
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
B2B
Model
Clearance (planned)
Formats
UBL 2.1 XML (announced; decree pending)
Region
Africa
STATUS
Planning
Scope
B2B transactions first, phased by company size, with B2C to follow at a later stage. Final scope will be confirmed in the implementing decree.
Penalties & grace period
To be defined in the implementing framework.
Latest e-invoicing coverage – Morocco
News, guides and rulings tagged for this country.
Read the full Morocco guide
The complete VATabout deep-dive: legislation, platform selection, and reporting detail.
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Stay Ahead of VAT Changes
Don't miss crucial VAT developments that could impact your business or practice.
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