By Modoo Tech — Odoo ERP & SME digitalisation expertise
Information checked on 3 October 2026
Electronic invoicing is moving forward in Morocco, but much of the information currently circulating still blends together three different things: existing law, public statements from the tax administration and commercial products already described as “ready” or “DGI compliant.”
For an SME, the sensible response is neither to ignore the subject nor to rush into buying a connector presented as final.
The priority is to understand what is actually established, identify what still needs to be published, and prepare the elements that will remain useful whatever the final technical mechanism: master-data quality, invoice validation, traceability and an ERP architecture that can evolve.
Information notice
This article is provided for information purposes. The tax treatment applicable to a specific situation should be confirmed with the company’s accountant or tax adviser where appropriate.
In brief — position checked on 3 October 2026
A legal basis already exists
Article 145-IX of Morocco’s Tax Code provides for a computerised invoicing system for specified taxpayers, subject to technical criteria set by the administration.
Detailed implementation rules are to be established by regulation.
The DGI project is real
In its 2024 activity report, the DGI stated that it had begun implementing an electronic invoicing system, that its functional and technical specifications had been finalised and that development was underway.
Those specifications have not, however, been identified as a publicly released integration contract for companies and ERP providers.
The DGI has publicly described the intended architecture
In April 2026, the Director General of Taxes described a progressive rollout, an initial B2B focus, UBL, electronic signature, real-time validation, ERP integration, a simplified web service for smaller organisations and the later involvement of certified service providers.
These statements were reported in detail by Médias24 on 16 April 2026 and 18 April 2026.
Important technical details are still awaited publicly
At the end of our review on 3 October 2026, we had not identified in the official publications reviewed a generally binding rollout timetable, mandatory turnover waves, a public Moroccan UBL profile, public DGI API, official sandbox, public status/error catalogue or public provider-certification procedure.
SMEs can still prepare usefully today
Legal master data, invoice numbering, tax data, credit notes, internal approvals, backups, auditability and ERP architecture can all be improved before the final API is known.
An electronic invoice is not simply a PDF sent by email
A PDF is mainly designed for a person to read.
A structured electronic invoice also contains data that systems can interpret automatically: seller and buyer identification, invoice lines, taxes, amounts, payment terms and references.
That structure can support automated checks, transmission, accounting integration, supplier-invoice processing and status tracking.
In some countries, the invoice must also pass through a tax platform or an authorised provider before it reaches the customer.
And today in Morocco?
Current invoicing requirements and the future electronic-invoicing mechanism should not be confused.
A paper or PDF invoice can currently continue to meet existing invoicing requirements when it complies with the Tax Code’s applicable content and numbering rules.
That does not automatically make it compliant with the future structured e-invoicing system.
What is confirmed, announced and still awaited
| Topic | Position on 3 October 2026 |
|---|---|
| Legal basis for a computerised invoicing system | Confirmed |
| Taxpayers listed in Article 145-IX | Confirmed |
| Mandatory invoice information | Confirmed |
| Continuous numbering | Confirmed |
| Ten-year retention | Confirmed |
| Auto-entrepreneur / CPU treatment under Article 145 | Specific current treatment |
| DGI e-invoicing project | Official project underway |
| Development of the DGI system | Confirmed in the DGI 2024 activity report |
| Progressive rollout | Publicly announced |
| Initial B2B focus | Publicly announced |
| UBL | Announced direction |
| Electronic signature | Announced |
| Real-time validation | Announced |
| ERP integration | Announced |
| Simplified small-business web solution | Announced |
| Public Moroccan UBL profile / XSD | Not identified as published |
| Public API / authentication specifications | Not identified as published |
| Official public DGI sandbox | Not identified |
| Detailed binding rollout calendar | Not identified in a published implementation rule |
| Mandatory turnover thresholds | Not identified in a published implementation rule |
| Public provider-certification process | Not identified as published |
| E-invoicing-specific penalties | Not identified in a published implementation rule |
What Moroccan law already establishes
The main foundation is Article 145-IX of the official 2026 General Tax Code.
It requires taxpayers subject to corporate income tax, professional income tax under the actual or simplified net-income regimes, and VAT to use a computerised invoicing system that meets technical criteria determined by the administration.
The provision adds that implementation rules will be established by regulation according to the activities of each sector.
Article 145-III already sets out the main information invoices must contain and requires continuous invoice numbering.
Article 211 requires copies of sales invoices, supporting evidence and accounting records needed for tax audits to be retained for ten years.
The retention period is therefore confirmed. The future electronic archive format, evidence package and any certification requirements remain to be defined.
What about auto-entrepreneurs?
Article 145-XI currently excludes individuals taxed under the Unified Professional Contribution or auto-entrepreneur regimes from Article 145, except for the email-address requirement in paragraph X.
It is therefore inaccurate today to place every auto-entrepreneur inside an already established mandatory rollout.
A later text may change that position and should be monitored.
What the DGI announced in April 2026
In public appearances in April 2026, the Director General of Taxes described the administration’s intended direction: a progressive rollout, an initial focus on B2B exchanges, larger companies first, a structured UBL file, electronic signature, real-time validation, ERP integration and a simplified web service for smaller businesses.
He also referred to the later involvement of certified service providers.
The statements were reported in detail by Médias24 on 16 April and 18 April 2026.
These announcements are significant and useful for anticipating the direction of the project. They are not a substitute for a published decree, order, technical specification or binding implementation guide.
The Director General also said that a draft decree had been submitted to the General Secretariat of the Government.
The DGI had already started building the system
The reform is not based only on the April 2026 announcements.
In its 2024 activity report, the DGI said implementation had begun, its functional and technical specifications had been completed, and development was underway.
A useful distinction is therefore between:
- the internal system and specifications being developed by the administration.
- the public integration specifications ERP vendors and businesses need before building a definitive production connector.
What could change in day-to-day work
If the announced architecture is confirmed, an invoice will no longer simply be generated and emailed.
A future flow could involve:
Invoice preparation → internal approval → structured generation → transmission → validation → response → final status
For sales and administrative teams, the information entered before validation will become even more important: ICE, legal name, address, items, units, VAT rates, exemptions and payment terms.
Incorrect data may trigger a rejection instead of being quietly amended after sending.
Credit notes and corrections will also become more formal.
On the purchasing side, structured supplier invoices could reduce manual entry. Businesses will nevertheless need processes for duplicates, rejections, discrepancies with purchase orders or receipts, and interruptions to the transmission service.
What SMEs can prepare now
Several workstreams are useful regardless of the final technical format.
1. Map the invoicing process
Identify the tools used, who approves invoices, volumes, recurring invoices, credit notes, exceptions and links with orders, deliveries and payments.
2. Clean legal master data
Verify the company’s ICE, tax identifier, professional-tax details, legal name and address, then progressively complete customer and supplier data.
3. Review current invoices
Check mandatory information, continuous numbering, VAT rules and traceability from quotations and orders through delivery, invoicing and payment.
4. Define the point of approval
Decide who gives final authorisation to an invoice. Changes after approval should already be exceptional and documented.
5. Formalise credit notes and corrections
Clearly separate draft, validated, transmitted and corrective documents.
6. Secure retention
Maintain tested backups and usable exports for the legal retention period without assuming that these measures will replace future electronic-archiving requirements.
7. Plan for incidents
Decide who will handle a rejection, duplicate, unavailable platform or an invoice whose remote status is uncertain.
8. Assess solutions carefully
Ask every software provider or integrator to distinguish between working functionality, simulations and the future DGI connection that depends on official specifications.
Already using Odoo?
Modoo Tech can review your data, workflows, invoicing rules and architecture to identify what can be prepared today — without selling a supposedly final DGI connector before the official public specification exists.
What role can Odoo play?
Odoo can provide a strong foundation because it centralises customers, suppliers, products, taxes, sales, deliveries, invoices, credit notes and payments.
It can also support approvals, access rights and a document audit trail.
Odoo already supports several EDI mechanisms and structured formats used in other national systems, as described in its current electronic invoicing documentation.
This technical foundation can make future adaptation easier, but it does not automatically make a Moroccan Odoo database compliant.
A complete Moroccan integration will still depend on the selected invoice profile, validation rules, required signature or seal, API, authentication, statuses, error codes and downtime procedures.
How Odoo should be prepared
A robust architecture should keep several concerns separate.
1. Business invoice data
Customer, supplier, lines, taxes, dates, totals and legal identifiers.
2. Validation
Who can approve the invoice and what information must be present first.
3. Structured format
The XML or other structured document eventually required.
4. Transmission
The future adapter communicating with the DGI or an authorised provider.
5. Status history
Acknowledgements, errors, rejections, identifiers and lifecycle tracking.
This separation allows the final technical integration to be added without rebuilding the entire invoicing workflow.
What we do not recommend locking in today
We would avoid prematurely committing to:
- a supposedly definitive UBL version.
- an unofficial Moroccan XSD.
- an assumed certificate or signature mechanism.
- invented DGI statuses.
- an unconfirmed mandatory QR code.
- a connector built against an API that has not been publicly released.
- a private simulator presented as an official DGI sandbox.
- mandatory dates or turnover thresholds without a new official reference.
How to evaluate a vendor or solution
Ask simple questions:
- Is this working functionality or a prototype?
- Is the system actually connected to an official DGI service?
- Which published official specification does it implement?
- Can it be adapted when the final rules change?
- Can you export your data and documents?
- Who handles rejections, downtime and status errors?
A connector is not merely a “Send” button.
Prepare now, decide on the basis of published rules
Morocco’s reform is real and the DGI is actively working on the system.
However, its public operational framework has not yet been published in full.
SMEs can therefore move forward on durable foundations — reliable data, compliant current invoices, clear procedures, backups and an adaptable ERP — while reserving specification-dependent investment until the binding timetable and technical requirements are available.
At this stage, Modoo Tech does not describe Odoo or any particular module as certified by or connected to the DGI.
Our priority is to prepare reliable data and processes, then implement confirmed requirements once they are published.
Is your Odoo environment ready?
Modoo Tech can review:
- your invoicing workflow.
- customer and supplier data.
- VAT configuration.
- invoice approval.
- credit-note handling.
- traceability.
- Odoo architecture.
- the work that can be prepared before the official integration specification is available.
Free 20–30 minute discovery consultation, with no obligation, directly with the expert.
FAQ
Is electronic invoicing already mandatory for every business in Morocco?
No.
Article 145-IX provides the basis for a computerised invoicing system for specified taxpayers, but implementation must be set by regulation.
No generally binding rollout timetable covering all businesses was identified in our review on 3 October 2026.
Is sending a PDF invoice by email currently prohibited?
No.
A paper or PDF invoice may currently continue to meet existing requirements if it complies with the applicable Tax Code rules.
It should not, however, be confused with the future structured electronic invoice and transmission process.
Are auto-entrepreneurs affected?
The 2026 Tax Code currently excludes individuals under the auto-entrepreneur or CPU regimes from Article 145, except for the email-address requirement in paragraph X.
Any later change to that scope will need to be checked.
Has UBL 2.1 been officially mandated?
The Director General of Taxes publicly referred to UBL as the intended direction.
The version, Moroccan profile and technical schemas were not found in a public official specification identified during this review.
CII and Factur-X are not confirmed Moroccan formats.
Is Odoo already compliant with the Moroccan DGI system?
Odoo has useful invoicing and EDI capabilities, but generic functionality does not prove Moroccan compliance.
The final connector will depend on the official API, format, signature/seal, validation, status and error-handling requirements.
Is there already an official DGI sandbox?
We did not identify one in the official sources reviewed on 3 October 2026.
Private simulators may be useful for development, but they should not be described as official DGI sandboxes.
Should an SME replace its ERP now?
Not solely because of the reform.
The better first step is to assess the current system, data quality, invoice compliance and adaptability.
A wider business case may justify migration, but DGI-specific spending should be scoped against official specifications.
Has the DGI actually started the project?
Yes.
The DGI 2024 activity report states that implementation had begun, functional and technical specifications had been completed internally, and development was underway.
That does not mean the public integration contract required by ERP vendors and integrators has already been released.