Regulatory updates - Morocco

The project was initiated in October 2024 and is expected to deliver a fully operational system by October 2025. A pilot phase, coinciding with the official launch, is scheduled for 2026.

Anticipated model

The DGI still needs to decide between two approaches:

• An operational model where companies exchange invoices freely, with deferred tax authority checks;
• A clearance model, which requires prior validation of invoices by the tax authority before issuance.

Technical aspects

The DGI will rely on a microservices architecture to ensure flexibility and scalability, meeting the requirements of modern tax systems. The project will also integrate universal formats like UBL and CII for full compatibility with international standards.

Promoting electronic signatures

One strategic aspect of this reform is promoting electronic signatures among Moroccan businesses, which will ensure compliance and security of electronic invoices.

The coming years will mark a radical change for businesses operating in Morocco. Implementing electronic invoicing promises to simplify processes, enhance security, and optimize controls through increased traceability of business transactions. Stay tuned with Pagero for further information!