Electronic invoicing in Morocco: are you ready for the DGI requirement?
Electronic invoicing is becoming progressively mandatory in Morocco under the authority of the DGI. Karizma has already rolled out e-invoicing in production, with more than 30 clients onboarded onto its e-invoicing system in France — hands-on experience that transfers directly to the Moroccan reform.
Updated: July 2026
Electronic invoicing is becoming mandatory in Morocco. Timeline, formats, penalties: the essentials to know — and how to reach compliance with confidence, with Odoo and Karizma.
Assess my deadlineThe compliance timeline
2026 — Large companies
Large companies subject to corporate income tax (IS), with the highest turnover, come under the requirement from 2026, following a pilot phase run in late 2025.
Mid-sized companies
Progressive extension to mid-sized companies, according to the timetable set by the DGI.
2027 — SMEs, micro-businesses & independent professionals
Roll-out to SMEs, micro-businesses and independent professionals from 2027. From that deadline onwards, a non-compliant invoice means losing the right to deduct TVA.
Exact dates and thresholds are set by the DGI and may change. Karizma helps you pinpoint your own deadline.
What DGI compliance requires
Mandatory structured format
Your invoices must be issued in UBL 2.1 or UN/CEFACT CII (XML), with an electronic signature and your ICE identifier. A plain PDF sent by email is not compliant.
Real-time validation (clearance)
Every invoice must be transmitted to the DGI national platform and validated by it before it reaches your customer. Only validated invoices are legally valid.
10-year archiving
Electronic invoices must be retained for 10 years in a tamper-proof, secure format, available in the event of a tax audit.
Penalties
500 DH per non-compliant invoice (capped at 50,000 DH per year), and from 2027 loss of the right to deduct TVA — a major tax exposure.
Expertise already proven in France
Karizma has already supported the roll-out of electronic invoicing in France — a market ahead of the curve on digitalisation, with its structured formats (Factur-X), its electronic signature and its validation platforms. We therefore know first-hand the very same clearance mechanisms and standardised formats the DGI now imposes. That head start allows us to anticipate the Moroccan requirements and secure your compliance, rather than discovering them along the way.
Reaching compliance with Odoo + Karizma
Odoo natively handles structured invoicing, electronic signature and API integration. As an Odoo integrator and software publisher in Morocco, Karizma connects your ERP to the DGI platform and secures the entire cycle:
1. Assessment
We identify your compliance date and how ready you are today.
2. Odoo configuration
UBL/CII formats, signature, ICE, connection to the DGI platform.
3. Training
Your teams master the issuing and tracking of electronic invoices.
4. Support & maintenance
Ongoing assistance and updates as DGI rules evolve.
Frequently asked questions — Electronic invoicing in Morocco
Is electronic invoicing mandatory in Morocco?
Yes. The DGI (Direction Générale des Impôts, the Moroccan tax authority) is making electronic invoicing progressively mandatory, on the basis of the Finance Act. The roll-out is staggered by company size: large companies in 2026, then SMEs and micro-businesses from 2027.
From when am I concerned?
The DGI timeline is progressive: phase 1 in 2026 for large companies (subject to corporate income tax, with the highest turnover thresholds), then extension to mid-sized companies, and finally to SMEs, micro-businesses and independent professionals from 2027. Exact dates and thresholds are set by the DGI and may change: we help you pinpoint your own deadline.
Which companies are concerned?
Ultimately, every Moroccan company issuing B2B invoices is concerned (around 1.2 million businesses). The transition happens in waves, based on turnover and tax status, starting with the largest organisations.
Which electronic invoice formats are accepted?
Invoices must be issued in a standardised structured format: UBL 2.1 or UN/CEFACT CII (XML), with an electronic signature and the ICE identifier. A plain PDF sent by email is NOT compliant.
What is the clearance model?
Morocco is adopting a real-time validation model: every invoice must be transmitted to the DGI national platform and validated by it BEFORE being sent to the customer. Only invoices validated by the DGI are legally compliant.
What are the penalties for non-compliance?
A fine of around 500 DH per non-compliant invoice (capped at 50,000 DH per year) is provided for. More serious still: from 2027, a non-compliant invoice can cause the loss of the right to deduct TVA — a major tax exposure.
Is a PDF sent by email enough?
No. A standard PDF is not an electronic invoice in the regulatory sense. Compliance requires a structured XML format (UBL/CII), an electronic signature and validation by the DGI platform.
How long must invoices be archived?
Electronic invoices must be archived for 10 years in a tamper-proof, secure format that guarantees their integrity and availability in the event of a tax audit.
Is Odoo compatible with DGI electronic invoicing?
Yes. Odoo natively handles structured invoicing (UBL/CII), electronic signature and API integration. Karizma configures Odoo to issue, sign and transmit your invoices to the DGI platform, and to archive them in line with the rules.
How does Karizma support me towards compliance?
Karizma assesses your deadline, configures Odoo (formats, signature, ICE, DGI connection), trains your teams and provides support. Drawing on its experience of the electronic invoicing roll-out in France, Karizma anticipates the requirements and secures your compliance.