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🇲🇦 Morocco - E-Invoicing Specifications

Status: 🟢 Mandatory | Active Authority: DGI (Direction Générale des Impôts) Platform: e-Invoice System (Système de Facturation Électronique)

1. Context & Overview

Morocco has implemented mandatory e-invoicing through the DGI. All businesses must issue electronic invoices authorized by the tax authority.

2. Technical Requirements

Platform

  • DGI e-Invoice System
  • API integration
  • Online portal

Format Requirements

  • XML format (national schema)
  • Digital signature
  • DGI standard

3. Implementation Timeline

DateScopeObligation
2020+Large enterprisesProgressive mandatory rollout
2024+All businessesFull mandatory e-invoicing

4. Business Model

  • Clearance Model: Tax authority authorization
  • Centralized reporting
  • Local certification

5. Key Requirements

  • ICE (Identifiant Commun de l'Entreprise)
  • DGI certification
  • XML format
  • Digital signature
  • Authorized software

6. Resources