In this article
Keeping your invoices is not just good practice: it is a legal obligation in Morocco. In a tax audit, missing supporting documents can lead to significant tax reassessments. This guide reviews the legal retention periods, the accepted formats, and the best practices for archiving with peace of mind.
1. Legal retention period for invoices
The General Tax Code (CGI) and the Code of Commerce set the following obligations:
| Type of document | Minimum period | Legal basis |
|---|---|---|
| Sales and purchase invoices | 10 years | CGI, art. 211 |
| Accounting books | 10 years | Code of Commerce, art. 22 |
| Corporate documents (articles of association, general meeting minutes…) | 10 years after dissolution | Code of Commerce |
| Bank statements | 5 years | Banking law |
| Customs documents (import/export) | 10 years | Customs Code |
Practical rule: keep everything related to accounting for 10 years. It is the longest period and it covers every situation.
2. Why is archiving so important?
The DGI's audit right
The Directorate General of Taxes (DGI) can audit your returns over a period of 4 preceding years (general reassessment right). In case of serious irregularities, this period can be extended. Throughout this period, you must be able to produce your supporting documents.
Deductible VAT
Any VAT deducted on a purchase must be supported by a compliant invoice that you have kept. Without this invoice, the DGI can challenge the deduction and require you to pay the VAT back with penalties.
Expenses deductible for IS/IR
Likewise, any expense deducted from your taxable income must be supported by an invoice. A missing invoice = a potentially non-deductible expense = a tax reassessment.
3. Retention format: paper or digital?
The original paper invoice
The signed or stamped paper invoice remains the reference document. If you scan your invoices, keep the paper original if possible — the DGI may require the original to be produced in case of a dispute.
Digital archiving
Moroccan law accepts digital archiving under certain conditions:
- The digital image must be identical to the original (faithful, legible scan)
- The format must be non-editable: PDF/A is recommended (long-term archiving)
- Integrity and authenticity must be guaranteed
- A qualified electronic signature strengthens the evidentiary value
Tip: Even with digital archiving, keep your paper originals for at least the first 4 years (the DGI's usual audit period). After that, digital alone is generally sufficient.
4. Practical organization of your archive
Recommended structure
A simple, consistent folder structure makes searching easier in case of an audit:
- Issued invoices / Year / Invoice number
- Received invoices / Year / Supplier
- Tax returns / Year / Type (VAT, IS…)
- Contracts / Client or Supplier
File naming
A standardized naming convention makes searching easier: INV-2026-0042_ClientName_TotalInclVAT.pdf
Backups
Follow the 3-2-1 rule for your digital archives:
- 3 copies of your data
- 2 different media (hard drive + cloud)
- 1 off-site copy (remote cloud, external storage with a third party)
5. Mistakes to avoid at all costs
- Throwing away invoices after 5 years — the legal period is 10 years, not 5
- Keeping only customer invoices — supplier invoices are just as important to justify expenses and deductible VAT
- Archiving illegible scans — a blurry or cropped scan has no evidentiary value
- No backup — losing your digital archives after a failure is a serious fault in case of an audit
- Editing an archived PDF — the integrity of the document must be preserved
Archive automatically with Billora
All invoices issued with Billora are automatically archived and accessible from your dashboard, indefinitely, as compliant PDFs. No risk of loss, no paper binders.
- Instant access to all your invoices by number, client or date
- PDF generated in line with DGI requirements
- Bulk export of all your invoices over a period
- Secure storage with automatic backups