Morocco’s tax administration plans to begin rolling out an electronic invoicing system in 2026, according to remarks by Director General of Taxes Younès Idrissi Kaitouni reported by Médias24.

Speaking during the fourth edition of the “Grands Rendez-vous de Médias24” on April 16, Kaitouni said a draft decree governing the reform had been submitted to the General Secretariat of the Government and was awaiting further review. According to his comments, the technical platform supporting the system has already been developed, tested and validated.

If implemented as described, the reform would represent a significant change in how businesses issue, exchange and report invoices, while providing tax authorities with greater visibility over commercial transactions.

Electronic Invoices to Replace Traditional Documents

According to Kaitouni, the future system would go beyond simply digitizing paper invoices. Instead, invoices would be issued as structured electronic files using the Universal Business Language (UBL), an international standard for electronic business documents.

The invoices would also carry qualified electronic signatures intended to verify the identity of the parties involved and protect the integrity of the document. During the event, Kaitouni argued that electronic invoices offer stronger protection against alteration than paper documents because any modification would be automatically detected by the system.

Gradual Introduction Planned

Médias24 reported that the rollout is expected to begin in 2026, although the exact timeline and operational details remain dependent on the adoption of the implementing decree.

According to statements made during the event, authorities do not intend to introduce the system through an immediate nationwide transition. Instead, implementation would be phased according to company size, sector and transaction type, following an approach used in previous tax and regulatory reforms.

Initial Focus on Business Transactions

Kaitouni indicated that the first phase would apply only to business-to-business (B2B) transactions.

Large companies are expected to be among the first entities covered, with small and medium-sized enterprises gradually integrated afterward. Business-to-consumer (B2C) transactions, such as invoices issued to individual customers in retail and hospitality sectors, are not currently included in the initial rollout plans described during the event.

However, Kaitouni reportedly said that authorities have not ruled out extending the system to consumer transactions in the future once the B2B framework is fully operational.

Real-Time Validation System

According to the presentation described by Médias24, the system would rely on real-time validation of invoices.

Under the proposed model, suppliers would issue electronically signed invoices and transmit them either through a platform operated by the General Directorate of Taxes (DGI) or through accredited third-party service providers. The invoices would then undergo automated checks to verify format compliance, signatures and required data before being delivered to customers.

The process, as outlined by officials, would automatically record receipt of the invoice and establish a timestamp for both payment deadlines and VAT-related obligations.

Support Tools for Businesses

Tax officials said two different solutions are planned to support businesses during implementation.

For smaller businesses, authorities intend to provide a free online portal accessible through the government’s invoicing platform, allowing companies to create and issue electronic invoices without purchasing dedicated software.

For larger organizations, an Electronic Data Interchange (EDI) interface is expected to allow enterprise resource planning (ERP) systems to transmit invoicing information directly to tax authorities.

Certified Service Providers Expected

The proposed framework also includes the use of Certified Service Providers (CSPs), private entities that would be accredited to facilitate invoice processing and transmission.

According to Kaitouni, the tax administration will initially perform this function itself before gradually authorizing private providers under a regulatory framework that would involve oversight by cybersecurity and data protection authorities.

Officials indicated that businesses would be free to select among accredited providers rather than using a system based on public procurement contracts.

Authorities Cite Transparency and Anti-Fraud Goals

During the event, Kaitouni described the reform as a measure aimed at improving transparency and preventing tax fraud.

According to the tax administration’s presentation, expected benefits include improved traceability of commercial transactions, faster processing of VAT refunds through pre-validated invoice data, stronger enforcement of payment deadlines and broader visibility into economic activity.

Officials also suggested that aggregated transaction data could support economic monitoring by public institutions, including Morocco’s central bank and statistical agencies.

These anticipated outcomes have not yet been independently assessed and remain part of the government’s stated objectives for the reform.

Accountants Face New Responsibilities

The introduction of electronic invoicing is also expected to affect accounting professionals.

Kaitouni argued that access to structured digital data could simplify compliance and reporting processes. At the same time, he warned that accountants and tax experts could face greater scrutiny in cases involving inaccurate declarations, particularly concerning compliance with payment deadline requirements.

The reform forms part of a broader modernization effort pursued by Moroccan tax authorities in recent years, including measures related to VAT collection, tax compliance certification and payment discipline.

While officials have presented electronic invoicing as a major step toward a more transparent and efficient tax system, key details regarding implementation, compliance obligations and rollout schedules are expected to become clearer once the government formally adopts the necessary regulations.