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Morocco E-Invoicing

Phased RolloutLast verified 2026-05-19

Mandatory B2B e-invoicing rolling out in 2026 under a centralised CTC clearance model. Phase 1 targets large enterprises with the new national platform Simpl-TVA.

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Key compliance facts

Standard

UBL 2.1 / CII / Factur-X (qualified electronic signature)

Authority

DGI — Direction Générale des Impôts

Mandatory For

Large VAT-registered enterprises from early 2026; medium-sized and small businesses in subsequent waves

Effective Date

Oct 2024 (public consultations) · Oct 2025 (pilot phase) · 2026 (mandatory rollout begins)

About Morocco E-Invoicing

Morocco's mandatory e-invoicing regime is grounded in Article 145-9 of the General Tax Code (introduced by the 2018 Finance Law) and operationalised under the 2026 Finance Bill (PLF 2026). On 16 April 2026, DGI Director General Younes Idrissi Kaitouni confirmed the technical infrastructure is fully prepared. The Simpl-TVA national platform — built by Moroccan software engineering firm xHub on a microservices architecture — operates as a centralised CTC clearance hub: every invoice must be pre-validated by the DGI before legal issuance. The mandate launches in 2026 starting with B2B transactions (large enterprises first, then medium-sized and SMEs in later phases). Subsequent phases will cover B2C flows and introduce delegated invoice management via Certified Service Providers (CSPs). Standards supported include UBL 2.1, CII and Factur-X, with mandatory qualified electronic signatures and 10-year archiving.

Implementation Phases

  1. ✓

    Public consultation

    Oct 2024

    DGI launches consultations and selects xHub as platform builder.

  2. ✓

    Pilot phase

    Oct 2025

    Volunteer companies test the platform and provide feedback.

  3. ◉

    Phase 1 — large enterprises

    2026

    Mandatory CTC clearance via Simpl-TVA for large VAT-registered enterprises.

  4. ○

    Phase 2 — medium businesses

    TBD

    Mid-sized companies and high-risk sectors (retail, real estate, e-commerce).

  5. ○

    Phase 3 — SMEs

    TBD

    Mandatory for most SMEs across all sectors; dedicated DGI support for onboarding.

Key Compliance Facts

  • Operated via the Simpl-TVA national platform built by xHub
  • Centralised CTC clearance: invoices pre-validated before legal issuance
  • Format: UBL 2.1, CII, Factur-X with qualified electronic signature
  • Initial scope is B2B only; B2C planned for later phases
  • Microservices architecture for scalability
  • 10-year archive retention; aligned with WAEMU and global standards
  • Implementing decree publication pending as of May 2026

Frequently Asked Questions

Is e-invoicing mandatory in Morocco?

Large VAT-registered enterprises from early 2026; medium-sized and small businesses in subsequent waves. Status: Phased Rollout.

Which authority regulates e-invoicing in Morocco?

DGI — Direction Générale des Impôts

What e-invoicing standard does Morocco use?

UBL 2.1 / CII / Factur-X (qualified electronic signature)

What is the e-invoicing model in Morocco?

Clearance (CTC) via Simpl-TVA national platform

When did Morocco e-invoicing take effect?

Oct 2024 (public consultations) · Oct 2025 (pilot phase) · 2026 (mandatory rollout begins)

Topics

clearanceCTCAfricaSimpl-TVA