Guide · 2026 Reform
Electronic invoicing 2026 in Morocco: everything you need to know.
Who is concerned, what obligations, what timeline — and how to be ready stress-free with an already-compliant tool.
In brief
The DGI is rolling out electronic invoicing to make VAT more reliable and fight fraud. Here's the essential.
Who?
VAT-liable businesses, in phases (large organizations first), according to the DGI's timeline.
What?
Structured electronic invoices (UBL), signed, transmitted to the DGI and securely archived, with full export for your 10-year retention.
When?
Progressive rollout from 2026. Anticipating avoids the rush at the deadline.
How Billora gets you ready
Already-compliant invoices
Issue invoices today with all mandatory Moroccan fields and sequential numbering.
Format & signature ready
Billora generates UBL 2.1 and the electronic signature — the technical backbone of the reform is already in place.
Company certificate
Import your signature certificate (P12/PFX) issued by an ANRT-approved provider, in seconds.
Effortless activation
When the DGI portal officially opens, activation happens with no migration or reconfiguration on your side.
Frequently asked questions
What is mandatory electronic invoicing?
It is the obligation to issue, transmit and keep your invoices in structured electronic form, with transmission to the DGI's system for validation. The goal: fight fraud, simplify returns and make VAT more reliable.
Who will be concerned in Morocco?
The reform progressively targets VAT-liable businesses, generally starting with the largest organizations (B2B) then expanding. The exact timeline is set by the DGI.
What are the main obligations?
Issue invoices in structured electronic format (UBL type), sign them electronically, transmit them to the DGI platform, and keep them securely. The law requires the company to keep its invoices for 10 years (Article 211 of the CGI): Billora archives them while you are subscribed and lets you export them at any time for your own retention.
Do I need to do anything now?
Anticipate: make sure your invoices already contain all mandatory fields (ICE, IF, RC, TP, itemized VAT) and choose a tool ready for the reform. With Billora, the switchover happens without migration.
General information provided for guidance only — refer to the DGI's official texts for the exact terms.
Get ahead of 2026.
With Billora, your invoices are already compliant. The switchover will be effortless.
Start for free