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:
An operational model that allows companies to exchange invoices without restrictions, subject to subsequent audits by the tax authority;
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.
How Can KGT Support You?
KGT has created an SAP-integrated e-invoicing add-on solution for Morocco, featuring outbound and inbound functionalities to meet tax reporting requirements. This add-on includes a data extractor and a cockpit for generating periodic electronic invoices in the legal format and controls before submission. When SAP DRC launched a Moroccan e-invoicing solution as part of its e-document offerings, KGT emerged as a leading consultancy firm for SAP DRC and tax services. Recognized as an SAP DRC partner for Moroccan e-invoicing services, KGT is one of SAP's recommended implementation partners for this solution. We provide comprehensive support, including installation, configuration, customization, and training, to help you maximize the long-term value of your SAP DRC investment.
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
