Western Sahara
EHWestern Sahara's status remains unresolved under a UN-led political process; Morocco administers part of the territory and its tax administration has offices there, and no e-invoicing obligation specific to the territory was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Moroccan tax offices in the territory
The 2025 annual report of Morocco's General Tax Administration (DGI) maps DGI locations at Laâyoune and Es-Semara. Morocco's planned e-invoicing portal is described under Morocco; the sources reviewed say nothing about its application in the territory. No Peppol role was found.
Not applicable · Official source: DGI Morocco · 2025 annual activity report (English)
Peppol
No Peppol Authority is listed for the territory, so OpenPeppol acts as the authority.
No Peppol specification found · Official source: OpenPeppol · Peppol Authorities
Western Sahara's status is disputed, and this guide describes only what the sources show in practice. In the area Morocco administers, Morocco's tax administration operates offices, so businesses there should check Moroccan guidance; see the guide for Morocco. No source reviewed addressed invoicing in parts of the territory outside Moroccan administration. Background is on the MINURSO page.
Legal guide
Status of the territory
UnresolvedAccording to the UN mission MINURSO, the 1975 Madrid Accords divided the former Spanish colony between Morocco and Mauritania; after Mauritania gave up its claim in 1979, Morocco came to administer the parts it vacated. A sand wall (the berm) separates Moroccan and Frente POLISARIO forces. The referendum planned for 1992 has not taken place and the parties have not agreed on the core issues. This guide takes no position on sovereignty.
Official source: United Nations, MINURSO · backgroundB2B and B2G · e-invoicing
No e-invoicing obligation found in the sources reviewedThe sources reviewed set no invoicing or e-invoicing rule specific to the territory. Morocco's DGI has developed an e-invoicing portal, but no dated obligation was found, and the sources do not say how it would apply in the areas Morocco administers.
Official source: DGI Morocco · 2025 annual activity report (English)
Timeline
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Settlement proposals accepted
Morocco and Frente POLISARIO accepted the UN settlement proposals, which led to the establishment of MINURSO in 1991.
Official source: United Nations, MINURSO · background
Peppol in Western Sahara
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.