Example of a Compliant Electronic Invoice in Morocco 2026

What Does a Compliant Electronic Invoice Example in Morocco Look Like?

An example of a compliant electronic invoice in Morocco is an annotated template that shows, line by line, how to meet DGI 2026 requirements: issuer identifiers, client identifiers, description of goods, VAT breakdown, legal notices, signature. Studying a good template helps you understand what needs to appear and where, with no risk of missing anything.

This reference template covers three main cases: B2B sales (between businesses), B2C sales (to an individual), and service provision. Each variant has its own specifics regarding the structure of mandatory fields.

What Fields Belong in the Header of a Compliant Invoice?

The header of a compliant invoice includes at minimum: the issuer’s trade name and legal name, full address, 15-digit ICE, trade register number, tax ID, CNSS number if applicable, phone number, email, and logo (optional). The invoice number is chronological, with no gaps, and must follow a documented format (e.g. INV-2026-00001).

The issuance date in YYYY-MM-DD format is mandatory. The delivery or performance date must be specified if it differs from the issuance date. This detail is essential for the client’s VAT deductibility.

How Should You Break Down the Invoice Lines?

Each line must describe: a precise description of the product or service, quantity, unit (item, kg, hour), unit price before tax, any discount, and the line’s amount before tax. Breaking down the lines lets the DGI and the client understand exactly what’s being invoiced. Internal item codes aren’t enough: the description must be explicit.

1. Clear description: “Men’s haircut” rather than “S001.”

2. Quantity and unit: 3 items, 5 hours, 2 kg.

3. Unit price before tax: in dirhams, excluding VAT.

What Should the Invoice Footer Include for Totals and Notices?

The mandatory invoice footer summarizes: total before tax, total VAT by rate (20%, 14%, 10%, 7%, 0%), total after tax, amount due, due date, and accepted payment method. Legal notices follow: late penalties, discount terms, bank details (RIB), and the note “VAT not applicable, art. 293 B” for self-employed professionals.

The electronic signature appears at the bottom, followed by a QR code letting the administration or client verify authenticity by scanning. The PDF is then packaged with its UBL XML into a single PDF/A-3 file.

Why Does Inyad Generate the Perfect Template?

Inyad produces a DGI-compliant template on every issuance, with no setup required. The merchant enters their business data, and the software handles the structure, VAT calculations, legal notices, QR code, and signature. Customizable templates let you add your logo and branding while staying compliant.

Try our tools: free invoicing software, online invoicing, quote-to-invoice.