Billing

11 min read

E-Invoicing Timeline in Morocco: Who Is Affected and When?

Large companies, SMEs, micro-businesses, self-employed professionals: Morocco's e-invoicing rollout runs from 2026 to 2027. Find out which wave applies to your business and how to prepare.

A Reform Rolled Out in Waves

The DGI did not opt for an immediate switch for all businesses. The move to e-invoicing is happening gradually, based on company size and revenue. The goal is to give each category time to get equipped and trained.


The Announced Timeline

According to the announced rollout schedule, the deadlines are organized as follows:

  1. January 1, 2026: large companies subject to corporate tax (IS) enter the system.

  2. July 1, 2026: it’s the turn of medium-sized companies.

  3. January 1, 2027: SMEs and micro-businesses with revenue under 10 million dirhams, as well as self-employed professionals with annual revenue exceeding 500,000 dirhams.

Good to know: some details are still to be confirmed by the implementing decree. It is therefore advisable to follow official communications from the DGI.


How Do You Know Which Wave You’re In?

To identify your deadline, two factors matter most: your tax regime (subject to IS or not) and your annual revenue. An independent merchant or small shop most often falls into the last wave, in 2027. A structured company subject to IS may be affected as early as January 1, 2026.


What to Do Between Now and Your Deadline?

  1. Check your category: determine your wave based on your tax regime and revenue.

  2. Update your information: make sure your ICE, tax ID, and trade register number are correct.

  3. Choose compliant software: opt for a solution capable of generating invoices in UBL or CII format and connecting to the DGI platform.

  4. Train your teams: a few hours are enough to master a good invoicing tool.

Planning ahead turns an obligation into a simple formality. Businesses that get equipped early face their deadline without any disruption to their operations.

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