SIMPL-TVA and electronic invoicing in Morocco: what you need to know

SIMPL-TVA: the DGI e-service for filing and paying VAT

SIMPL is the e-services portal of the Direction Générale des Impôts. It allows taxpayers to carry out their online filing and online payment procedures. SIMPL-TVA is the service of this portal dedicated to value added tax (TVA in French): the company files its VAT return there and pays the amount due. Many people search for it as “simple TVA”; its exact name is SIMPL-TVA.

SIMPL-TVA is accessible from the DGI's official website, tax.gov.ma, in the SIMPL e-services section. Using it requires being registered for the DGI e-services: registration conditions, filing deadlines and user guides are published on this portal, which remains the only up-to-date reference. One practical point links filing to invoicing: output and deductible VAT calculated from complete, correctly itemised invoices can be declared without manual reconstruction.

• SIMPL: the DGI e-services portal, for online filing and online payment.
• SIMPL-TVA: the service of this portal used to file and pay VAT.
• Access: from tax.gov.ma, SIMPL e-services section, as a registered e-services user.
• Reference: registration conditions, deadlines and user guides are on the DGI's official portal.
• Useful groundwork: complete, well-itemised invoices make every VAT return simpler.

Why SIMPL-TVA is not the electronic invoicing platform

Since the reform was announced, some online content has presented SIMPL-TVA as the platform to which every invoice would have to be sent for validation. No official source establishes this: SIMPL-TVA is a VAT filing and payment service, not an invoice validation channel. An earlier version of this article repeated that confusion too, along with a timetable and fine amounts that no published text confirms; it was corrected on 15 September 2026.

The electronic invoicing platform is a separate tool, developed by the company xHub on behalf of the DGI. To date, neither its public name nor its technical specification (required fields, signature, connection arrangements) has been published. The announced principle is prior validation of invoices by this platform, a so-called “clearance” or continuous transaction control model: the invoice would be checked by the tax administration before being delivered to the customer. The technical arrangements for this check have yet to be published. Any content that today describes, step by step, an invoice's journey to the DGI, or gives this platform a name, therefore goes beyond what is known.

• SIMPL-TVA: filing and paying VAT; it is not an invoice validation channel.
• Electronic invoicing platform: a separate tool, developed by xHub for the DGI.
• Public name of this platform: not published to date.
• Technical specification (required fields, signature, connection): not published to date.
• Clearance: principle of prior validation announced, technical arrangements not published.
• Good habit: rely on the tax.gov.ma portal rather than on detailed descriptions without a source.

Electronic invoicing in Morocco: what has actually been announced

According to announcements reported in the press in June 2026, electronic invoicing is to be rolled out in stages. In 2026, the first stage covers transactions with the public sector (B2G) and concerns around 1,655 large companies with turnover above 200 million dirhams. In 2027 and 2028, the obligation is to extend to SMEs and mid-sized companies. After 2028, very small businesses will be covered, through simplified solutions. No exact dates have been set: the precise timetable is to be fixed by a decree that has not been published to date. To follow these stages, see our guide (Electronic invoicing timeline in Morocco) and, above all, the DGI's official portal.

On penalties, the announcements mention tax penalties, the disallowance of expense deductions for non-compliant invoices and prosecution in cases of serious fraud; no amounts have been published. On formats, the structured standards cited are UBL 2.1 and UN/CEFACT CII, two international electronic invoice standards; the Moroccan profile, meaning the exact list of required fields and the signature rules, has not been published. To understand these two standards, see our guide (UBL 2.1 format for electronic invoicing in Morocco: complete guide).

• 2026: B2G transactions, around 1,655 large companies with turnover above 200 million dirhams.
• 2027-2028: SMEs and mid-sized companies.
• After 2028: very small businesses, through simplified solutions.
• Announced penalties: tax penalties, disallowance of expense deductions, prosecution for serious fraud; no amounts published.
• Exact dates: to be set by decree, to be checked on tax.gov.ma.

Preparing your invoices now, without waiting for the specification

The lack of a published specification does not prevent preparation. Most of the work concerns the quality of invoicing data, which will matter whatever the final format. The first step is to make every invoice issued today reliable: the common company identifier (ICE) of the issuer and of the business customer, tax identifier, invoice number, date, description of goods or services, amounts excluding tax, VAT rate and VAT amount. An invoice that is incomplete on paper or in PDF will remain incomplete once converted into electronic data.

The second step is to produce structured data rather than formatted documents: complete customer records with their ICE, items and VAT rates set up, invoices generated by software rather than typed into a word processor or spreadsheet. A PDF, however neat, is not a structured electronic invoice. Finally, keep an eye on the DGI portal: that is where the decree setting the timetable and the platform specification will be published. To find out what invoicing software should be able to do, see our guide (DGI electronic invoicing: preparing your invoicing software).

• Check the ICE of the issuer and of the business customer on every invoice.
• Check the mandatory details: tax identifier, number, date, description, amounts excluding tax, VAT rate and amount.
• Keep clean customer and item master data, the raw material of any structured invoice.
• Issue invoices from software able to export a structured format, not just a PDF.
• Follow official publications on tax.gov.ma: timetable decree and platform specification.

Crystal ERP: invoices checked and exported in UBL 2.1

Crystal ERP (erp.crystalit.ma), the SaaS ERP published in Rabat by CRYSTAL IT, a management software publisher for more than 20 years, approaches electronic invoicing on the basis of what has been published. Before issuance, it checks each invoice's readiness: presence of the ICE, mandatory details, data structure. It then exports the invoice in standard UBL 2.1 format, one of the two structured standards cited for the reform.

Transmission to the DGI's electronic invoicing platform will be added once its specification is published: as long as the Moroccan profile and the connection arrangements are unknown, no software can implement them. In the meantime, your invoices are complete, structured and exportable, and the VAT amounts you report on SIMPL-TVA come from a single chain, from quote to invoice to accounting entries. For a demonstration tailored to your business, contact the CRYSTAL IT team.