Morocco Prepares for E-Invoicing Rollout in 2026

Morocco is advancing its digital transformation with plans to introduce mandatory e-invoicing in 2026. The General Directorate of Taxes is spearheading the initiative, and xHub, a Moroccan software firm, has been selected as the technological partner.

Implementation Timeline

The project kicked off in October 2024, with the system expected to be fully operational by October 2025. A pilot phase will run alongside the official launch in 2026, allowing businesses to adapt to the new requirements.

Potential E-Invoicing Models

The DGI is considering two possible approaches:

• Post-audit model – Businesses can exchange invoices freely, with tax authorities reviewing them later.
• Clearance model – Invoices must be validated by tax authorities before issuance.

Technical Framework

The system will be built on a microservices architecture to ensure scalability and adaptability. It will also support widely used electronic invoice formats, such as UBL and CII, to align with international standards.

To enhance security, a key part of the reform is the promotion of electronic signatures.

There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.