Morocco and adopting of e-invoicing starting 2026

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vlag UK

Morocco's Directorate General of Taxes (DGI) has been working on a compulsory e-invoicing initiative since the previous year, and preliminary information is now emerging.

The proposed timeline is as follows:

  • Launch of e-invoicing proposals in October 2024;
  • Pilot phase commencing in October 2025; and
  • Official launch in early 2026.

While adoption of e-invoicing is increasing in Morocco, it is not yet mandatory. Businesses can utilize e-invoices, provided they comply with the stipulations outlined in the tax code, which include maintaining proper records and obtaining consent from the recipient to receive e-invoices.

The DGI has yet to determine its preferred approach between two options:

  1. An operational model that allows companies to exchange invoices without restrictions, subject to subsequent audits by the tax authority;
  2. A clearance model that mandates prior approval of invoices by the tax authority before they can be issued.

Technical Considerations

The DGI will adopt a microservices architecture to provide the necessary flexibility and scalability to meet the demands of contemporary tax systems. Additionally, the project will incorporate universal formats such as UBL and CII to ensure full alignment with international standards.

Advancing Electronic Signatures

A key element of this reform is the encouragement of electronic signatures among Moroccan enterprises, which will enhance compliance and secure electronic invoicing. The upcoming years are set to bring significant transformations for businesses in Morocco. Electronic invoicing is expected to streamline processes, bolster security, and improve oversight through enhanced traceability of business transactions.

KGT is a SAP partner for PE services and SAP Build partner, and to become an SAP partner, strict due diligence requirements must be met, including having certified SAP consultants. You can find us at: https://partnerfinder.sap.com/profile/0001925409

SAP add-on via clearance model

Roadmap to Tax and IT function effectiveness

KGT SAP add-ons for SAF-T, e-invoicing and MTD UK for VAT work as a standalone application within the SAP system and do not change existing customer SAP functionality or processes. It is fully configurable with a custom namespace /KGT.

KGT partnered up with SAP regarding 'SAP Advanced Compliance Reporting for SAP HANA'. The 'Advanced Compliance Reporting' (ACR) service enables you to configure, generate, analyze, and electronically submit statutory reports that contain indirect taxes, such as value-added tax.

KGT also provides S/4 HANA transformation support.

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