Source-to-PayTimelines, thresholds and technical specifications are set by the tax administration and may change. This page reflects published information as of the update date: always check the DGI’s official communications.
What has been announced
The reform rests on the General Tax Code, which provides for invoices to be issued electronically. The tax administration has presented a model in which business-to-business invoices pass through a central DGI platform that checks them, assigns an identifier and forwards them to the recipient.
Published information mentions a structured XML format (UBL), a first phase limited to business-to-business (B2B) exchanges and a phased roll-out by company size and type, starting with the largest.
What remains to be confirmed
- The precise timeline per company category and the thresholds used
- Implementing texts and their publication date
- Final technical specifications and provider certification rules
- Applicable penalties and VAT deductibility rules for non-compliant invoices
- A possible extension to invoices for consumers
What changes for accounts payable
For the company receiving invoices, structured e-invoices remove much of the data entry: the data already arrives in usable form. But they do not remove checks: verifying that the invoice matches an order, a receipt and the right price is still essential before payment.
During the transition, structured invoices will coexist with PDF and paper invoices, especially from small and foreign suppliers. A process able to handle every format is therefore needed.
Six actions to start now
- Clean up supplier master data: ICE, tax ID and up-to-date details
- Make purchase orders the rule so invoices can be matched automatically
- Centralise invoice intake whatever the format
- Automate PDF invoice reading until the structured format is widespread
- Check your ERP vendor’s roadmap for connecting to the platform
- Follow the DGI’s official communications and adjust your internal timeline
Frequently asked questions
Are PDF invoices still valid?
During the transition and for companies not yet in scope, current formats remain in use; the switch date depends on the timeline set by the administration.
Do we need to change ERP?
Not necessarily. Most vendors plan a connection to the platform; check their timeline and supported formats.
Does e-invoicing replace matching?
No. It makes data entry easier, but checking the order, the receipt and the price is still needed before paying.
- Moroccan tax administration (DGI) — official website
- EDICOM — E-invoicing in Morocco (updated April 2026, French)
This guide is for information only and is not legal or tax advice. Check the official texts in force.