Electronic invoicing timeline Morocco: where things stand

Electronic invoicing timeline in Morocco: behind this question, which every company asks when facing the reform led by the Directorate General of Taxes (DGI), lie two more concrete ones — when will I be affected, and how much time do I have to get equipped? The honest answer comes in two parts. The main stages were announced in June 2026 and reported by the press: operations with the State and the largest companies first, in 2026; SMEs and mid-sized companies in 2027-2028; very small businesses after 2028, through simplified solutions. However, no exact date has been set so far: the precise timeline must be fixed by a decree, which has not been published. This guide presents what has been announced, what has not yet, how to place your company in this rollout and how to prepare without waiting for a firm date. For an overview of the reform, see our reference article on electronic invoicing in Morocco (Electronic invoicing in Morocco in 2026). For any official date, the only reference is the DGI portal (tax.gov.ma).

Electronic invoicing timeline in Morocco: a gradual rollout in three stages

Electronic invoicing is not being imposed overnight on every Moroccan company. The announced rollout is gradual: it starts with the best-equipped players — operations with the State and the largest companies — before extending to SMEs and mid-sized companies, then to very small businesses. This approach recognises that a large company with an IT department and an ERP absorbs change faster than a micro-business still invoicing by hand.

The platform that will receive electronic invoices was developed for the DGI by the company xHub; its public name and technical specification have not been published so far. Beware of a common confusion: SIMPL, and SIMPL-TVA in particular, is the DGI's online services portal used to declare and pay VAT — it is not the electronic invoicing platform. The announced principle is prior validation of invoices by the platform (clearance), whose technical terms have yet to be published.

2026: operations with the State and the public sector (B2G), for around 1,655 large companies with turnover above 200 million dirhams.
2027-2028: extension to SMEs and mid-sized companies (ETI).
After 2028: very small businesses (TPE), through simplified solutions.
Exact dates: to be set by a decree, not published so far — check on tax.gov.ma.

2026: B2G operations of large companies lead the way

The first announced stage covers operations carried out with the administration and the public sector (B2G), for large companies with annual turnover above 200 million dirhams — around 1,655 companies according to the figures released. Starting with exchanges with the State makes it possible to bring the platform into service on a controlled scope, with players that already have structured information systems.

For these companies, the exact effective date and the detail of the technical requirements still depend on the decree and on the publication of the platform's specification. Useful work can start nonetheless: list invoicing flows to the public sector, check that every invoice carries the ICE and the mandatory mentions, and make sure the invoicing software can produce a structured format. UBL 2.1 and UN/CEFACT CII are the standards cited; the Moroccan profile — required fields, signature — has not been published yet.

Who: large companies with turnover above 200 million dirhams, for their B2G operations.
How many: around 1,655 companies, according to the announced figures.
When: 2026, exact effective date to be confirmed by decree.
Prepare: map B2G flows, make invoicing data reliable (ICE, mandatory mentions), check the ability to produce a structured format.

2027-2028: SMEs and mid-sized companies

The second announced stage extends the obligation to SMEs and mid-sized companies (ETI) over the 2027-2028 period. This is the heart of the Moroccan economy: manufacturers, wholesalers, distributors, service providers. The exact thresholds separating the categories, the order of entry and the effective dates have not been published: they will come from the expected decree.

For an SME, this horizon may seem distant. It is not, given the time needed to change tools: choosing software, migrating customer and product files, making customers' ICE numbers reliable, training teams. Without a firm date, the right benchmark is not D-day, but the time your organisation needs to be ready.

Who: SMEs and mid-sized companies.
When: 2027-2028 according to the announced timeline; exact thresholds and dates to be set by decree.
Prepare: choose a tool able to produce structured invoices, make customer and product master data reliable, train teams.

After 2028: micro-businesses, and how to place your company without a firm date

The last announced stage concerns very small businesses, after 2028, with simplified solutions whose form has not been detailed so far. For a micro-business, the immediate challenge is therefore not technical: it is to get into the habit of complete, regular invoices, which will make the switch easier when the time comes.

To place your company, start from three questions. Do you carry out operations with the State or the public sector? Is your annual turnover above 200 million dirhams? Do you fall rather among SMEs and mid-sized companies, or among micro-businesses? The answer gives a horizon — 2026, 2027-2028 or after 2028 — but not a date. Watch for the decree on the official DGI portal (tax.gov.ma) and have your situation confirmed by your chartered accountant. As for penalties, no amount has been published: what has been announced is tax penalties, disallowance of expense deductions for non-compliant invoices, and prosecution in cases of serious fraud.

B2G operations and turnover above 200 million dirhams: 2026 horizon.
SMEs and mid-sized companies: 2027-2028 horizon.
Micro-businesses: after 2028, through simplified solutions.
In every case: exact date expected from the decree, to be checked on tax.gov.ma.

Preparing now with Crystal ERP

Without a firm date, the most worthwhile preparation is the one that helps in every scenario: reliable invoicing data and a tool able to produce structured invoices. That is what Crystal ERP (erp.crystalit.ma), the Moroccan SaaS ERP published by CRYSTAL IT in Rabat, does today: invoicing is integrated into the full flow — quote, order, delivery, invoice — with no re-entry; every invoice is checked (ICE, mandatory mentions, structure) and can be exported in standard UBL 2.1 format. Transmission to the DGI's electronic invoicing platform will be added once its technical specification is published.

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. For an overview of the reform — platform, formats, announced penalties — see our reference guide on electronic invoicing in Morocco (Electronic invoicing in Morocco in 2026). For the date applicable to your situation, refer to the official DGI portal (tax.gov.ma) or your chartered accountant.

The electronic invoicing timeline in Morocco is known in its broad lines, not in its dates: 2026 for B2G operations of large companies, 2027-2028 for SMEs and mid-sized companies, after 2028 for micro-businesses, with the details still to be set by decree. This uncertainty is no reason to wait: making invoicing data reliable and choosing a tool able to produce structured invoices take time, whatever date is chosen. Crystal ERP (erp.crystalit.ma) already checks your invoices and exports them in UBL 2.1, and will add transmission to the DGI platform as soon as its specification is published. Request a no-obligation demonstration from the Rabat team, and follow official announcements on tax.gov.ma.