DGI. Electronic invoicing rollout in preparation, details from Younes Idrissi Kaitouni

Guest of the Grands Rendez-vous Médias24 on April 16, 2026, Younes Idrissi Kaitouni, Director General of the General Tax Department (DGI), announced the launch of a major structural project: the introduction of electronic invoicing, set to come into force in 2026.

A decree is currently under review at the General Secretariat of the Government. It is expected to define the implementation framework and set out the terms of the rollout.

Technically, the DGI system is already operational, and the administration says it is ready to launch the project.

The rollout will be gradual, with a phased implementation over time, allowing companies to adapt at their own pace before full deployment.

The data generated by the system will not be used solely by the tax administration. It is intended to be shared with several public institutions, including Bank Al-Maghrib, the HCP, the CNSS, the GPBM and others.

A standardized format, already proven elsewhere

From a technical standpoint, the selected format is based on international standards already in use. It is worth noting that around 20 countries in Africa have already implemented similar systems.

“The invoice format will be UBL, a format that software publishers are already approaching us about, seeking to position themselves, which we are not facilitating. We are not reinventing anything,” said the Director General of the DGI.

The model chosen by Morocco, based on real-time validation, draws on extensive feedback. “The advantage of taking our time with the rollout is that we can benefit from the experience of others. We have studied the experiences of Latin American countries, which are the pioneers, and with whom we regularly exchange, notably within the framework of the CIAT.”

Adapted modalities according to company size

The DGI is planning a differentiated system, with simple solutions for SMEs and automated integrations for large companies.

“In the end, for SMEs, we will offer a dedicated and tailored service. We are building on tools that already exist. For simple corporate tax and VAT, there is EFI, electronic form exchange, meaning that the SME enters its declaration directly on the DGI website.”

“For large companies with highly developed ERP systems, they will not enter declarations line by line. Data will be extracted directly from their systems. We simply provide the XML format accepted by us. Software publishers then develop tools that allow them to extract data from their ERPs and integrate it into the online declaration.”

In response to companies’ concerns about technological choices, the DGI insists on one point: it is the administration that will adapt.

“They need to be reassured: we will adapt to them, not the other way around. Whatever choices they make… the solutions available on the market are well known. It depends on the size and sector of the company.”

“ERP systems, without naming them, generally offer similar services. SMEs use simpler solutions for accounting, invoicing or payroll. Some have almost no information system at all, or still rely on Excel files. That does not mean they lack transparency, but rather that they have not necessarily needed more advanced tools.”

“Our system will therefore be adapted both to large ERP systems and, above all, to small and medium-sized enterprises still working with Excel — and, of course, to others.”

The system also provides for the tax administration to play a central role in invoice circulation.

“The transmission of invoices will take place through our systems. We will act, in a way, as an intermediary between the supplier and the client. We receive the electronic invoice, ensure its validity, and then transmit it to the client, with a date and confirmation of receipt.”

“All of this is in the interest of SMEs, because in commercial relationships, they are the ones that suffer most from payment delays,” he added.

A cost-free transition for microenterprises

On the question of entry costs, the smallest businesses will not be penalized.

“Microenterprises will not need anything in particular. It is similar to when we introduced simplified VAT and corporate tax. Previously, declarations were handwritten; we provided an online interface via the DGI website, and they started submitting electronically. With invoicing, we will provide them with a small invoicing system, fully web-based and free of charge.”

A strengthened control lever on payment delays

Electronic invoicing is also part of a broader system aimed at strengthening oversight, particularly regarding payment delays.

“Accountants carry significant responsibility when it comes to payment delays. When we begin controls — which we will do this year — we will not target the company, but rather the professional who validated the withholding tax declaration. It is much simpler.”

With the generalization of the system, some existing tools may evolve.

“Once electronic invoicing is fully deployed, we may no longer need tax compliance certificates. There will be less work, as clearance will be automated.”

On the possible removal of withholding tax: “Yes, why not? That is a political decision.”

Expected impact on VAT management and greater transparency

Mr. Idrissi believes that the generalization of real-time flows will simplify VAT management and reduce existing frictions.

“Processing speed depends on the quality of the files, and nothing else. When all invoices are integrated into our information system, files will be easier to compile and submit. Processing by our teams will also be more efficient.”

For him, the core objective of the reform is “transparency”.

“What could be more fundamental than transparency? Fighting fraud, ensuring tax fairness, increasing revenues — all of that comes down to transparency.”

A system based on risk and shared responsibility

Existing tools already follow this logic, combining incentives with accountability across the chain.

“Through withholding tax, compliance certificates, guarantees and other mechanisms, we have tried to reduce part of the numerator. At the same time, we have increased risk, by extending VAT responsibility across the entire declaration chain, from the accountant to the company head. Everyone is jointly responsible for collected and unpaid VAT.”

“This does not mean we will apply it systematically, but it is a tool designed to encourage reflection. Anyone involved in the non-payment of collected VAT may be held personally and financially liable alongside the company.”

The aim is to promote voluntary compliance, rather than coercion through audits or forced recovery.

A transparent company has no issue with this reform

If the reform is perceived as punitive, the DGI Director rejects that interpretation.

“Where is the sanction? A transparent company has no problem with this measure. It was going to pay the tax anyway.”

“And if the informal sector sees it as a sanction, so be it.”

Making fraud more difficult, without coercion

The stated objective is to move away from a logic of systematic control.

“What we are trying to achieve is a change in paradigm. Instead of relying on coercion — tax audits, enforcement — we want to make fraud more difficult. Not impossible, but more difficult.”

“No tax administration in the world can audit the entire economy every year. It is simply impossible.”

Key takeaways

Ultimately, electronic invoicing should generate operational gains: less paper, fewer errors and greater automation of accounting processes.

It could also help accelerate VAT refunds, while ensuring full traceability of transactions.

From a fiscal standpoint, the system aims to combat fake invoices, underreporting and unpaid VAT more effectively. An increase in tax revenues is expected, although it may be gradual.

The reform should also improve transparency and, above all, provide a real-time view of economic activity, enabling the creation of a dynamic mapping of the economy.

The rollout is accompanied by the development of a broader ecosystem involving software publishers, technological platforms, fintechs, integrators and consulting firms.

Technically, the system relies on real-time validation combining the DGI platform and external partners. Certified service providers will eventually take on this role.

At launch, however, the tax administration will handle validation itself. A dedicated portal will allow SMEs to issue and manage invoices.

At the same time, an interfacing platform will enable companies — particularly those using ERP systems — to extract and transmit invoicing data directly.

The overall system is designed to balance simplified access for smaller businesses with automated integration for more advanced structures.

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