General information
| Country | Continent | Country Code | Capital | Area(total) | Population |
|---|---|---|---|---|---|
| Morocco | North Africa | .ma | Rabat | 716,550 sq km | 37,387,585 |
| Real GDP P/C $US | Budget (revenues) Million $US | Budget (expenditure) Million $US | Tax of GDP (%) | Mobile phones (%) | Internet (%) |
| 8,100 | 30,697 | 35,591 | 22.12 | 131 | 88 |
Page last updated: 2026
Authority
Direction Générale des Impôts (DGI)
Avenue Haj Ahmed Cherkaoui, Quartier Administratif.
Tel: 05 37 27 37 27 (DGI’s telephone information center)
Web: https://tax.gov.ma/
About
The electronic invoicing project in Morocco was introduced in 2018, with article 145-9 of the Moroccan Tax Code.
In Morocco, electronic invoicing will become mandatory and phased in starting in 2026, under the auspices of the General Directorate of Taxes (DGI), to modernize the tax system, strengthen transparency, and combat fraud. The transition will be carried out in stages, beginning with large companies, with a potential rollout to all 1.2 million Moroccan businesses. The system will require the issuance of standardized electronic invoices (UBL 2.1 or CII XML) validated by the DGI (xHub platform) and returned with unique validation identifier as part of invoice (Real time clearance model).
Electronic invoicing for businesses selling to consumers (B2C) is not currently mandatory in Morocco. However, B2C transaction data must be reported electronically to the tax authorities.
System is led by the DGI, with a technological partnership (xHub) for the national platform. They are developing the technological infrastructure that will power invoice clearance and validation. Every invoice must be pre-validated by the DGI clearance system before it becomes legally valid.
- Build and maintain the e-invoicing platform infrastructure
- Provide API access for businesses and software providers
- Ensure system reliability, security, and scalability
Qualified signature XadES. Compliant with Law 43-20 — certificate issued by a DGSSI-approved trust service provider, hardware-backed QSCD.
Seller and buyer ICE (Identifiant Commun de l’Entreprise) numbers must be included and validated.
Invoices must be stored in immutable, audit-ready format for 10 years as required by Moroccan law.
Standard Rate: 20% applies to most commercial, industrial, and craft operations, as well as imports.
Reduced Rates: Lower rates of 7%, 10%, and 14% apply to specific essential goods, energy, banking, and hospitality.
Exemptions: Exports of goods and services are generally exempt.