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In Morocco, an invoice is not just a commercial document: it is an accounting record subject to strict rules set by the General Tax Code (CGI) and the circulars of the Directorate General of Taxes (DGI). An incomplete or badly numbered invoice can lead to the rejection of your VAT deduction and expose your company to a tax reassessment.
This guide explains in detail all the mandatory mentions and formal rules to follow in 2026.
1. Mandatory mentions on a Moroccan invoice
Seller identity
Every invoice issued by a Moroccan company must include:
- Company name and legal form (SARL, SA, auto-entrepreneur…)
- Full registered office address (street, city, postal code)
- ICE (Common Business Identifier) — 15 digits, mandatory since 2013
- IF (Tax Identifier) — assigned by the DGI
- RC (Trade Register) — for commercial companies
- TP (Professional Tax) — professional tax identification number
- CNSS — affiliation number with the National Social Security Fund (if applicable)
- Share capital — for SARLs and SAs
Customer identity
- Company name or full name of the customer
- Full address of the customer
- Customer's ICE — mandatory if the customer is a company subject to VAT
Invoice information
- Invoice number — sequential, unique, not reusable (see section 2)
- Issue date of the invoice
- Date of delivery of the goods or performance of the service (if different)
Details of services / goods
- Precise description of each good or service supplied
- Quantity and unit of measure
- Unit price excluding tax (excl. VAT)
- VAT rate applicable to each line
- Line amount excluding tax
- Any discounts (as an amount or a percentage)
Totals and VAT
- Total excl. VAT (excluding tax) after discounts
- VAT summary by rate — if several rates apply on the same invoice, each rate must appear separately with its taxable base and its VAT amount
- Total VAT
- Total incl. VAT (all taxes included)
Payment terms
- Due date or payment period
- Accepted payment method
- RIB / bank details — strongly recommended to make bank transfers easier
2. Sequential numbering — an absolute rule
Invoice numbering is one of the most closely checked requirements during a tax audit. The rules are as follows:
- Numbers must be continuous and without gaps — no missing number between two invoices
- An assigned number can never be reused, even if the invoice is cancelled (a credit note is issued)
- Recommended format:
INV-YYYY-XXXX(e.g. INV-2026-0042) - The sequence may restart at 0001 each calendar year
In practice, keeping this numbering by hand in Excel is a frequent source of errors. Invoicing software manages this sequence automatically and atomically (no duplicates even with several users).
3. VAT rates applicable in Morocco
Morocco applies a multiple-rate VAT system. For 2026, the rates in force are:
| Rate | Sectors concerned |
|---|---|
| 20% | Standard rate — most goods and services |
| 14% | Transport, electrical energy, industrial butter |
| 10% | Catering, water, banking operations, sales for on-site consumption |
| 7% | Basic food products, essential medicines |
| 0% | Exports, certain agricultural products |
| Exempt | Education sector, certain associations, certain liberal professions |
If your invoice includes lines at several different rates (e.g. a service at 20% and transport at 14%), you must show a VAT summary by rate at the bottom of the invoice.
4. VAT regime: accrual or cash basis?
The VAT regime determines when you must declare and remit VAT:
- Accrual regime (on invoicing) — you declare VAT as soon as the invoice is issued, whether or not you have been paid. The most common one.
- Cash-basis regime — you declare VAT only when you receive payment. A cash-flow advantage but more complex to manage.
Your regime must be stated in your declaration of existence filed with the DGI.
5. Format and archiving
- Invoices may be issued on paper or in electronic format (PDF). An electronic invoice has the same legal value as a paper invoice if it guarantees the authenticity and integrity of the document.
- Mandatory retention period: 10 years in accordance with Moroccan accounting legislation.
- In the event of a tax audit, you must be able to present all your invoices in chronological order.
6. What do you risk in case of non-compliance?
- Rejection of the VAT deduction — if your supplier's invoice is incomplete (missing ICE, incorrect number), you cannot deduct the corresponding VAT.
- Tax reassessment — during an audit, non-compliant invoices can lead to the recovery of VAT, increased by penalties and late-payment interest.
- Criminal penalties — in the event of proven fraud (false invoices, accommodation invoices), criminal prosecution is possible.
Automate compliance with Billora
Billora automatically generates invoices that meet DGI requirements:
- All mandatory fields (ICE, IF, RC, TP) pre-filled from your company profile
- Automatic, tamper-proof sequential numbering (INV-2026-XXXX)
- Multi-rate VAT summary calculated automatically
- PDF generated instantly, ready to send and archive
- Free plan available — no credit card required