Electronic invoicing timeline in Morocco: the three DGI obligation waves

Electronic invoicing timeline in Morocco: the logic of a phased rollout

Electronic invoicing is not being imposed overnight on the entire Moroccan business fabric: the legislator has chosen a gradual rollout, distinguishing three broad categories of companies by their turnover. This approach, inspired by the experiences of other countries that have adopted the continuous monitoring (clearance) model, recognises that a large company with an IT department and an ERP is better placed to absorb the change quickly than a micro-business still invoicing manually.

The entry point for the reform is the national Simpl-TVA platform, developed by the DGI (a pilot phase was run at the end of 2025), through which every invoice must pass to be validated before it is legally enforceable. All Moroccan companies — whether in the first or third wave — ultimately end up on the same platform. What changes from one wave to the next is the date from which the obligation becomes effective.

• Wave 1 — 1 January 2026: large companies subject to corporate tax (turnover > 200 million DH) and public sector suppliers.
• Wave 2 — 1 July 2026: medium-sized companies (turnover between 10 and 200 million DH).
• Wave 3 — 1 January 2027: SMEs and micro-businesses (turnover < 10 million DH) and self-employed with turnover above 500,000 DH.

Wave 1 — Large companies and public sector suppliers: mandatory since January 2026

The first DGI timeline wave covers large companies subject to corporate tax with annual turnover above 200 million dirhams, as well as all public sector suppliers, regardless of their size. For these players, the obligation came into effect on 1 January 2026: from that date, every invoice issued in a B2B or B2G transaction must be produced in a structured format — UBL 2.1 or UN/CEFACT CII — and validated by the DGI's Simpl-TVA platform before being sent to the customer.

Large companies generally had information systems capable of meeting this requirement, but compliance still required significant preparation: auditing invoice flows, adapting or replacing software, and training accounting and finance teams. Those that have not yet made the transition are exposed to the penalties set out in the text: a fine of 500 dirhams per non-compliant invoice, up to a limit of 50,000 dirhams per year, and a risk of losing the right to deduct VAT from 2027.

• Who is affected: companies subject to corporate tax with turnover > 200 million DH, and all public sector suppliers.
• Effective date: 1 January 2026 — the obligation is active.
• Required format: UBL 2.1 or UN/CEFACT CII, with ICE and IF identifiers, VAT breakdown and invoice line items.
• Penalty for non-compliance: 500 DH per invoice, capped at 50,000 DH/year.

Wave 2 — Medium-sized companies: mandatory from 1 July 2026

The second wave is now in force: since 1 July 2026, companies with annual turnover between 10 and 200 million dirhams have been required to issue their B2B and B2G invoices in structured electronic format and submit them for validation by the Simpl-TVA platform. This bracket covers a vast section of the Moroccan business landscape: industrial companies, wholesalers, service providers, trading companies — any structure invoicing within these amounts is now concerned.

For companies in this category that are not yet ready, time is pressing. Every invoice issued without going through the DGI platform is a non-compliant invoice subject to a fine. Furthermore, commercial partners — especially large companies already in the first wave — are beginning to require compliant electronic invoices for their own VAT deduction. Compliance is therefore no longer merely a tax obligation: it is also becoming a commercial requirement.

• Who is affected: any company with annual turnover between 10 and 200 million DH.
• Effective date: 1 July 2026 — the obligation is active from this date.
• Immediate risk: fine of 500 DH per non-compliant invoice, and pressure from commercial partners.
• Required action: switch immediately to invoicing software compatible with the DGI's clearance model.

Wave 3 — SMEs, micro-businesses and self-employed: prepare before January 2027

The third and final DGI timeline wave concerns SMEs and micro-businesses with annual turnover below 10 million dirhams, as well as self-employed with turnover above 500,000 dirhams. The obligation will come into effect on 1 January 2027, leaving a few months to prepare — but those months pass quickly, and the experience of the first two waves has shown that the last to get equipped face longer implementation timelines.

For an SME or micro-business still invoicing with a spreadsheet or software not connected to the DGI platform, migrating to a system compatible with electronic invoicing does not happen in a few days. It requires choosing the right tool, setting up fiscal data (ICE, IF, VAT rates), training staff and testing flows with the DGI platform. By starting now, companies in this bracket will approach the deadline calmly and avoid the last-minute pressure — and the risk of penalties from day one.

• Who is affected: SMEs and micro-businesses (turnover < 10 million DH) + self-employed with turnover > 500,000 DH.
• Effective date: 1 January 2027 — a few months remain to prepare.
• From 2027: risk of losing the right to deduct VAT on non-compliant invoices.
• Recommendation: start now to select compliant software and set up fiscal data.

Anticipating the DGI timeline with Crystal ERP

Whatever your position in the DGI timeline — already in the active second wave or in the upcoming third wave — the tool you use for invoicing will determine how easily you achieve compliance. Crystal ERP (erp.crystalit.ma), the Moroccan SaaS ERP published by CRYSTAL IT in Rabat, is designed to support Moroccan companies through this transition: invoicing is integrated into the full flow — quotes, orders, deliveries, invoices — with no re-entry, and the system is built to evolve with DGI regulatory updates.

The CRYSTAL IT teams, with more than 20 years of experience in software publishing in Morocco, support companies from first use through to local support, with a knowledge of the Moroccan tax context that makes a real difference during a period of regulatory transition. For a complete view of the reform — clearance model, UBL format, penalties — see our reference guide on electronic invoicing Morocco 2026 (/blog/facturation-electronique-maroc-2026). For the final timeline applicable to your situation, contact the official DGI portal or your chartered accountant.