Morocco
MAMorocco's General Tax Administration (DGI) has developed a national electronic invoicing portal, but the sources reviewed do not establish an operational exchange obligation or start date for it.
Guide reviewed .
Invoicing and electronic documents
DGI electronic invoicing portal
A portal built by the DGI for issuing, transmitting and receiving electronic invoices, and for filing post-invoicing events such as payments, collections and disputes. The DGI's 2025 annual report lists it among the year's digital projects. No link to Peppol is described.
Not published in the sources reviewed · Official source: DGI Morocco · 2025 annual activity report (English)
Peppol
No national Peppol Authority is listed for Morocco, so OpenPeppol acts as the authority.
No national Peppol specification found · Official source: OpenPeppol · Peppol Authorities
Morocco is preparing national e-invoicing through a DGI portal that covers both the invoice and later events such as payment and disputes. The project reports do not establish an operational start date. Earlier computerised-invoicing provisions have their own legal basis and implementation conditions; do not treat a development announcement as an obligation to exchange invoices. Watch the DGI website and each year's finance law for the legal basis, scope and phasing.
The DGI describes its portal as a national system and does not mention Peppol. Until rules are published, Peppol can carry invoices between trading partners who agree to use it, alongside the ordinary invoicing rules.
Legal guide
Computerised invoicing · historical legal framework
Implementation dependent on regulations in the 2019 clarificationDGI explained that the Finance Law 2018 provisions required an implementing decree and gradual sector-based consultation before application. This historical clarification does not establish a current rollout date or a blanket exemption; the later portal project must be checked against implementing rules.
Official source: Moroccan Ministry of Economy and Finance · DGI clarification of computerised invoicing, 8 January 2019B2B and B2G · e-invoicing
Announced; no obligation or start date found in the sources reviewedThe DGI reports that it has developed the e-invoicing portal as part of modernising tax processes and digitalising exchanges with taxpayers. The report does not say who must use it or from when. The DGI's website did not publish e-invoicing rules or a timetable in the sections that could be read.
Official source: DGI Morocco · 2025 annual activity report (English)Electronic accounting records
Generalised in 2025The DGI reports that in 2025 it generalised the electronic submission of accounting records and launched new online services, including VAT refund requests. These are filing duties, not e-invoicing.
Official source: DGI Morocco · 2025 annual activity report (English)
Timeline
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DGI clarifies conditional implementation
DGI states that the Finance Law 2018 computerised-invoicing provisions had not entered into application and required an implementing decree. Later annual reports describe development but provide no exact launch date.
Official source: Moroccan Ministry of Economy and Finance · DGI clarification of computerised invoicing, 8 January 2019
Peppol in Morocco
- Directory participants
- 2
- Document families
- 3
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 2 participants
- 2 participants
- ApplicationResponse1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 2 |
Registration dates in the current Directory snapshot.