Electronic invoicing in Morocco: where it stands

Morocco is preparing mandatory electronic invoicing, but the rules that will make it compulsory have not been published yet. This page separates what is law, what has been announced and what is still open, and we update it when that changes.

Invoice mentions and TVA Start free

Last reviewed 9 November 2026. This is general information, not legal or tax advice.

The short answer

Is e-invoicing mandatory today? No. No decree setting dates, formats or a platform has been published in the Bulletin officiel.
Is my PDF invoice valid? Yes. An invoice produced by software and sent as a PDF is valid as long as it carries the mentions required by Article 145 of the General Tax Code (CGI).
Who goes first? The DGI has said the rollout will be gradual, starting with large companies, then small and mid-sized businesses, then very small ones. The dates are not official yet.
Do I need to act now? Not legally. It is a good moment to make sure your invoices are numbered continuously and carry your ICE and your business clients' ICE, because any electronic system will rely on those data.

Decided, announced and still open

Topic	Status	What we know
Legal basis	Decided	Article 145-IX of the CGI, added by the 2018 Finance Law, allows the administration to set the conditions for electronic invoices.
Who it will cover	Decided in principle	Taxpayers subject to corporate tax (IS), to income tax on professional income under the real or simplified regimes, and to TVA.
Who is excluded	Decided	Auto-entrepreneurs and taxpayers under the single professional contribution (CPU), under Article 145-XI of the CGI.
Implementing decree	Not published	A draft has been sent to the General Secretariat of the Government. Until it appears in the Bulletin officiel, nothing is compulsory.
Start date and phases	Announced, not official	The DGI spoke in 2026 of a progressive rollout, large companies first. Thresholds and dates quoted in the press do not come from an official text.
Model	Announced, details open	The DGI has described a model in which invoices pass through the administration's platform for validation. Its exact workings are not published.
File format	Not decided	Structured formats such as XML are expected, but no format has been officially chosen.
Approval of software vendors	Not decided	No certification or approval scheme for invoicing software exists today.
Penalties specific to e-invoicing	Not decided	None set yet. The existing penalties for invoices missing required mentions still apply.

Sources: CGI article 145, DGI statements of April 2026, and secondary analyses updated to late October 2026. We will revise this table when the decree is published.

What the law already says

The General Tax Code has allowed electronic invoices since the 2018 Finance Law. Article 145-IX lets the tax administration define how an electronic invoice can replace a paper one: the format, how it is sent and how it is kept. That article enables a system; it does not create one by itself.

The framework is aimed at businesses taxed under corporate tax, individuals taxed on professional income under the real or simplified net income regimes, and TVA-registered businesses. Auto-entrepreneurs and taxpayers under the CPU are left out by Article 145-XI.

The 2026 Finance Law moved in the same direction on the accounting side: accounts must be kept electronically, with an annual file of accounting entries. It did not set a start date for electronic invoicing.

What the DGI has announced

In April 2026 the DGI said publicly that electronic invoicing was being prepared and would be introduced step by step:

large companies first, then small and mid-sized businesses, then very small businesses;
a draft decree sent to the General Secretariat of the Government;
a national platform through which invoices would be validated.

Press articles have since quoted company counts, turnover thresholds and years for each phase. Those figures have not appeared in an official document, so we do not repeat them here. Until the decree is published, treat every date as provisional.

What Alladdin already does that will carry over

Whatever format the DGI chooses, it will need the same core data. Alladdin already stores your invoices as structured records, not only as PDFs.

Structured invoice data
Each invoice is saved field by field: parties, lines, rates, totals and dates.
ICE and IF on record
Your identifiers and your clients' ICE are stored as fields, not typed into free text.
Continuous numbering
Each series runs without gaps, and issued invoices are corrected only by credit notes.
TVA by rate
Base and TVA are calculated per line and totalled by rate.

Our commitment while the rules are being written

We will update this page when the decree, the technical specifications or an approval scheme for software are published.
We will then explain what changes in Alladdin and when, before it applies to you.
Until then we do not describe Alladdin as certified, approved or compliant with a system that does not exist yet. A structured export of your invoice data is on our roadmap.

What you can do now

Make sure every invoice carries your ICE and, for business clients, theirs.
Keep one continuous numbering series per activity and correct invoices with credit notes, never by deleting them.
Record client details completely: legal name, address, ICE.
Keep your invoices in software rather than in word-processor files, so the data can be exported when a format is set.
Ask your accountant to follow the decree for your sector and size.

E-invoicing questions

When does electronic invoicing become compulsory in Morocco?

No date is official. The DGI has announced a phased rollout starting with large companies, but the decree that would set dates has not been published.

Will auto-entrepreneurs be affected?

Article 145-XI of the CGI excludes auto-entrepreneurs and taxpayers under the CPU from the electronic invoicing framework.

Is Alladdin certified for Moroccan e-invoicing?

No software can be, yet: there is no certification or approval scheme. We will explain what Alladdin does once the rules exist.

Can I keep sending PDF invoices?

Yes. Until the decree applies to your business, a PDF invoice carrying the required mentions remains valid. See what an invoice must show.

Is this the same as Tunisia's or Europe's systems?

No. Each country has its own platform, format and calendar. Morocco's will be set by its own decree.

Get your invoicing in order today

Issue invoices with the current mentions now, and we will tell you what changes when the decree is out.

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