In this article
What is electronic invoicing (e-invoice)?
Electronic invoicing — or e-invoice — refers to issuing, transmitting and storing invoices in a structured digital format, through a process recognized by the tax authority. It is not simply sending a PDF by email: it is a complete circuit in which every invoice is transmitted to the DGI, validated, and archived before it has legal value.
In Morocco, the legal framework was set by the 2024 Finance Law through Article 145-IX of the General Tax Code (CGI). It is a major reform that will transform the way Moroccan businesses manage their invoices.
Why is electronic invoicing becoming mandatory in Morocco?
Several objectives motivate this reform:
Fighting tax fraud. By making every invoice traceable and validated by the DGI before use, the State can detect fictitious invoices, inconsistent VAT returns and the informal economy.
Administrative simplification. Businesses will no longer need to keep paper archives for 10 years: the approved operator takes care of it electronically.
Alignment with international standards. Most emerging and developed economies (Saudi Arabia, France, Turkey, Mexico) have already adopted similar models. Morocco is following the same path.
Improved VAT refunds. With invoices validated in real time, VAT refunds become faster and more reliable for businesses.
Which model has Morocco adopted?
Morocco has opted for the clearance model (prior validation), the strictest and the most widespread among economies that have adopted e-invoicing.
In this model:
- Your invoicing software generates the invoice
- It is transmitted to an Approved Dematerialization Operator (ODA) — a private company approved by the DGI
- The ODA applies a qualified electronic signature (XAdES standard) and submits the invoice to the DGI portal
- The DGI validates it and assigns an official archive number
- The invoice is considered legally valid — only at this stage
If the DGI rejects the invoice (invalid ICE, incorrect format, inconsistent data), it has no legal value and cannot be used for VAT deduction.
Rollout timeline
The rollout is gradual, in several phases:
| Phase | Expected period | Who is concerned |
|---|---|---|
| Legal framework | 2024 Finance Law (in force) | Everyone |
| DGI portal launch | During 2026 (announced by the DGI) | Test phase with operators, then first businesses |
| Production Phase 1 | From 2026 | Large companies first |
| General rollout | Then | SMEs and small businesses — timeline to be specified by decree |
Important: The DGI has announced a launch during 2026, starting with large companies; dates for each category of business will be specified by implementing texts. Be wary of detailed "official" timelines circulating without a DGI source.
What changes for your business
What stays the same
- You create your invoices in your usual software (e.g. Billora)
- You send the PDFs to your customers as before
- Sequential numbering remains mandatory
What changes
- Every B2B invoice must go through the DGI portal before it is legally enforceable
- The ICE (15 digits) becomes mandatory for both the seller AND the buyer
- Paper or unvalidated PDF invoices will no longer have legal value for VAT
- A DGI archive number will be associated with each validated invoice
The technical prerequisites to prepare now
Even if the full requirement is not yet in effect, here is what you can do today to avoid falling behind:
1. Fill in your ICE (Common Business Identifier)
The ICE is a unique 15-digit number assigned when you register with the commercial register. It must appear on all your invoices and will be mandatory for the seller and the buyer in the e-invoice circuit.
If you do not have your ICE yet, contact the Commercial Register or your accountant.
2. Update your customer records with their ICE
For each B2B customer, you will need their 15-digit ICE. Without it, the DGI submission will be rejected. Start collecting this information now, with every new contract.
3. Check your IF (Tax Identifier)
Your IF must appear in your company settings. It is a prerequisite for DGI-compliant invoicing, regardless of e-invoicing.
4. Use software that already integrates e-invoicing
Some invoicing software such as Billora already integrates the compliance prerequisites:
- Authenticity QR code on every PDF (number, ICE, amounts, SHA-256 hash)
- ICE validation before submission
- DGI submission infrastructure ready to be activated as soon as the portal opens
What is the QR code on Billora invoices?
Since 2026, Billora has included an authenticity QR code on every invoice PDF. This QR code encodes:
- The invoice number
- The ICE of the seller and of the buyer
- The amount excluding VAT, the VAT and the amount including VAT
- A SHA-256 hash of all the data
This hash allows anyone to verify the integrity of the invoice without an internet connection: if a single digit has been modified after generation, the hash no longer matches.
This feature anticipates the requirements of the DGI portal and already serves as proof of authenticity for your customers and auditors.
The planned penalties
The law provides for penalties for businesses that do not comply with the electronic invoicing obligations. The exact amounts will be defined by the implementing texts, but the risks include:
- Tax reassessments for VAT deducted on unvalidated invoices
- Fines for non-compliance with the e-invoice circuit
- Loss of the right to deduct VAT on purchases without a valid e-invoice
Conclusion: prepare now
Electronic invoicing is not an extra burden — it is an opportunity to modernize your processes and save time on administrative management.
Businesses that prepare today (up-to-date ICE, compatible software, complete customer records) will experience the switch as a simple settings change. Others will face tight deadlines and the risk of rejections.
Billora supports you through this transition. Check your compliance status now from your dashboard.
Sources: 2024 Finance Law (Morocco), Article 145-IX of the CGI, General Tax Directorate (DGI Morocco).