Regulatory monitoring
Electronic invoicing in Morocco: prepare for the next requirements without confusing announcements and obligations
Texts, calendar, formats and transmission: how to organize serious monitoring and prepare your business without relying on commercial promises.
Start with the legislation, not a date repeated online
When preparing for a regulatory change, start by asking: which official publication applies to my business? An announcement, a news article and an applicable legal text do not serve the same purpose.
Article 145-IX of Morocco’s General Tax Code (CGI) 2026 establishes a framework for computerised invoicing and leaves implementing arrangements to regulations by business activity. This provision alone does not establish a detailed timetable, a technical format or a universal penalty.
Four questions for monitoring developments
- Who is affected? Check your activity, tax regime and taxpayer category with your adviser.
- Which text applies? Find the official publication, its reference and any transitional provisions.
- What specifications are required? Distinguish invoice information, data formats, any signature requirement and the exchange procedure.
- What test demonstrates that it works? Ask for a complete scenario, including rejections, corrections and processing confirmations.
The DGI website and the Official Bulletin are starting points. This article does not present any nationwide rollout date as confirmed: we have not verified an official publication sufficient to announce a specific sector deadline.
Signatures and security: check them separately
Law 43-20 regulates trust services for electronic transactions. Its existence does not mean that every PDF must automatically carry the same type of signature. Any specific requirement must be linked to the relevant legislation and process.
A software provider should explain what is already integrated, what relies on an external provider and what still awaits technical validation.
Prepare your organisation now
Assign someone to monitor developments and retain links to the publications consulted. List your software and its export capabilities. Identify missing data and the steps where your team re-enters information.
Then prepare a test environment with fictional data so that you can test future changes without disrupting everyday invoicing.
Factino’s current position
Generic UBL 2.1 export is available for issued invoices and credit notes. Transmission to DGI remains in preparation and is not activated. A structured export alone does not amount to administrative acceptance. Factino does not claim to be approved or certified by DGI. Our current priority is traceable invoicing and better organised data.
Review current as of 31 October 2026. This overview does not replace checking applicable legislation or obtaining personalised tax advice.
Sources and scope of this review
Check Moroccan legislation and its implementing provisions with DGI and in the Official Bulletin. Announcements or specifications from another country do not establish an obligation in Morocco. This editorial review, dated 31 October 2026, is neither an exhaustive inventory of recent publications nor a statement that Factino complies with every applicable requirement.
To explore further: electronic invoicing in Morocco and invoicing software Morocco.