Billing

7 min read

Archiving Electronic Invoices in Morocco: 2026 Rules

How to archive your electronic invoices in Morocco in 2026: durations, formats, security. Compliant solution with Inyad.

How Long Must You Keep an Electronic Invoice in Morocco?

Electronic invoice archiving in Morocco requires a minimum retention period of 10 years from the issuance date, under the Moroccan General Tax Code. This period covers the time during which the DGI can carry out a tax audit or request supporting documents from the business.

Archiving must guarantee three properties: integrity (the invoice hasn’t been altered), readability (the document remains viewable even 10 years later), and traceability (every access is logged). A personal hard drive doesn’t meet these conditions.


What Technical Requirements Apply to Legal Archiving?

An accredited digital vault is the standard solution. It encrypts files, applies a qualified timestamp, and keeps a log of every operation. The PDF/A-3 format is preferred because its ISO 19005 standard guarantees readability for at least 30 years.

Multiple copies are required: at least two geographically separate servers must host each secure digital archive. In the event of a disaster (fire, disk failure), no invoice should be lost, or the business risks a tax reassessment.


How Do You Guarantee the Integrity of Stored Invoices?

A cryptographic hash (SHA-256) calculated at issuance proves that no line has been altered. A qualified electronic signature adds a guarantee of the issuer’s identity. Together, these mechanisms form the chain of trust required by the DGI.

  1. Issuance: hash calculated at that exact moment.

  2. Archiving: encrypted storage across two sites.

  3. Verification: hash recalculated to check integrity.


What Should You Do in the Event of a Tax Audit?

During a DGI audit, the inspector may request any invoice issued in the past 10 years. The legal deadline to produce it is 8 business days. A search by date, client, or amount should produce the original invoice, its hash, and its access log within minutes.

Compliant cloud archiving software enables this instant retrieval. Inyad automatically indexes invoices by client ICE, period, and status, and lets you export in the format requested by the tax administration.


Why Trust Inyad With Your Archiving?

Inyad handles 10-year archiving automatically, at no extra cost, in ISO 27001-certified data centers. Every invoice is replicated across two regions, electronically signed, and accessible 24/7. Compliance with the General Tax Code is guaranteed.

Explore our solutions: online invoicing, cash journal, and quote-to-invoice.

Solutions

Industries

Features

Get a free demo